IRIS Accounts Production v25.4.0.155 09663807 director 1.7.24 30.6.25 30.6.25 false true false false true false Ordinary 1.00000 Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 09663807 2024-06-30 09663807 2025-06-30 09663807 2024-07-01 2025-06-30 09663807 2023-06-30 09663807 2023-07-01 2024-06-30 09663807 2024-06-30 09663807 ns15:EnglandWales 2024-07-01 2025-06-30 09663807 ns14:PoundSterling 2024-07-01 2025-06-30 09663807 ns10:Director1 2024-07-01 2025-06-30 09663807 ns10:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 09663807 ns10:SmallEntities 2024-07-01 2025-06-30 09663807 ns10:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 09663807 ns10:SmallCompaniesRegimeForDirectorsReport 2024-07-01 2025-06-30 09663807 ns10:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 09663807 ns10:FullAccounts 2024-07-01 2025-06-30 09663807 ns10:OrdinaryShareClass1 2024-07-01 2025-06-30 09663807 ns10:RegisteredOffice 2024-07-01 2025-06-30 09663807 ns5:CurrentFinancialInstruments 2025-06-30 09663807 ns5:CurrentFinancialInstruments 2024-06-30 09663807 ns5:ShareCapital 2025-06-30 09663807 ns5:ShareCapital 2024-06-30 09663807 ns5:RetainedEarningsAccumulatedLosses 2025-06-30 09663807 ns5:RetainedEarningsAccumulatedLosses 2024-06-30 09663807 ns5:ComputerEquipment 2024-07-01 2025-06-30 09663807 ns5:ComputerEquipment 2024-06-30 09663807 ns5:ComputerEquipment 2025-06-30 09663807 ns5:ComputerEquipment 2024-06-30 09663807 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-06-30 09663807 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-06-30 09663807 ns10:OrdinaryShareClass1 2025-06-30 09663807 ns10:Director1 1 2024-06-30 09663807 ns10:Director1 1 2023-06-30 09663807 ns10:Director1 1 2024-07-01 2025-06-30 09663807 ns10:Director1 1 2023-07-01 2024-06-30 09663807 ns10:Director1 1 2025-06-30 09663807 ns10:Director1 1 2024-06-30

REGISTERED NUMBER: 09663807 (England and Wales)

| EPI-NO UK LTD |

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 JUNE 2025 |

| EPI-NO UK LTD (REGISTERED NUMBER: 09663807) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

| Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |  | to |  | 5

| EPI-NO UK LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 JUNE 2025

| DIRECTOR: | Mrs T Gernon

| REGISTERED OFFICE: | 22-24 Harborough Road

| Kingsthorpe

| Northampton

| NN2 7AZ

| REGISTERED NUMBER: | 09663807 (England and Wales)

| ACCOUNTANTS: | Phipps Henson McAllister

| Chartered Accountants

| 22-24 Harborough Road

| Kingsthorpe

| Northampton

| NN2 7AZ

| EPI-NO UK LTD (REGISTERED NUMBER: 09663807) |

BALANCE SHEET

30 JUNE 2025

| 2025 |  | 2024

| Notes | £ | £ |

CURRENT ASSETS

Stocks | 700 |  | 700 |  |

Debtors | 5 | 2,724 |  | 3,041 |  |

Cash at bank | 8,874 |  | 9,987 |  |

12,298 |  | 13,728 |  |

CREDITORS

Amounts falling due within one year | 6 | 11,634 |  | 13,544 |  |

NET CURRENT ASSETS | 664 |  | 184 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 664 |  | 184 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 100 |  | 100 |  |

Retained earnings | 564 |  | 84 |  |

SHAREHOLDERS' FUNDS | 664 |  | 184 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 6 January 2026 and were signed by:

Mrs T Gernon - Director

| EPI-NO UK LTD (REGISTERED NUMBER: 09663807) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

1. | STATUTORY INFORMATION

| EPI-NO UK Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Computer equipment | - | 25% on cost

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Debtors and creditors

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

| EPI-NO UK LTD (REGISTERED NUMBER: 09663807) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

4. | TANGIBLE FIXED ASSETS

| Computer

| equipment

£ |

| COST

| At 1 July 2024

| and 30 June 2025 | 1,783 |  |

| DEPRECIATION

| At 1 July 2024

| and 30 June 2025 | 1,783 |  |

| NET BOOK VALUE

| At 30 June 2025 | - |  |

| At 30 June 2024 | - |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 2,724 |  | 2,366 |  |

| Directors' current accounts | - |  | 675 |  |

2,724 |  | 3,041 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Corporation tax | 4,452 |  | 5,721 |  |

| VAT | 5,187 |  | 6,135 |  |

| Directors' current accounts | 425 |  | - |  |

| Accruals and deferred income | 1,570 |  | 1,688 |  |

11,634 |  | 13,544 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

| EPI-NO UK LTD (REGISTERED NUMBER: 09663807) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

8. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 30 June 2025 and 30 June 2024:

2025 | 2024 |

£ | £ |

| Mrs T Gernon

| Balance outstanding at start of year | 675 |  | 3,981 |  |

| Amounts advanced | 21,924 |  | - |  |

| Amounts repaid | (22,599 | ) | (3,306 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | 675 |  |