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REGISTERED NUMBER: 01576611 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 July 2025 |

| for |

| E. P. Training Services Limited |

E. P. Training Services Limited (Registered number: 01576611)

Contents of the Financial Statements

for the Year Ended 31 July 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

E. P. Training Services Limited

Company Information

for the Year Ended 31 July 2025

| DIRECTOR: | S W Pargeter

| SECRETARY: | S W Pargeter

| REGISTERED OFFICE: | The Old Library, Lower Shott

| Leatherhead Road

| Great Bookham

| Leatherhead

| Surrey

| KT23 4LR

| REGISTERED NUMBER: | 01576611 (England and Wales)

| ACCOUNTANTS: | Bennewith 2018 Limited

| t/a A J Bennewith & Co

| Upper Ground Floor

| 18 Farnham Road

| Guildford

| Surrey

| GU1 4XA

E. P. Training Services Limited (Registered number: 01576611)

Balance Sheet

31 July 2025

| 31.7.25 | 31.7.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | 11,111 |  |

Tangible assets | 5 | 638,308 |  | 813,566 |  |

638,308 |  | 824,677 |  |

CURRENT ASSETS

Debtors | 6 | 266,365 |  | 306,110 |  |

Cash at bank | 200,878 |  | 213,724 |  |

467,243 |  | 519,834 |  |

CREDITORS

Amounts falling due within one year | 7 | 328,001 |  | 319,462 |  |

NET CURRENT ASSETS | 139,242 |  | 200,372 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 777,550 |  | 1,025,049 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (157,923 | ) | (122,866 | ) |

PROVISIONS FOR LIABILITIES | (103,379 | ) | (151,819 | ) |

NET ASSETS | 516,248 |  | 750,364 |  |

CAPITAL AND RESERVES

Called up share capital | 85 |  | 105 |  |

Revaluation reserve | 10 | 246,301 |  | 321,301 |  |

Capital redemption reserve | 40 |  | 20 |  |

Retained earnings | 269,822 |  | 428,938 |  |

SHAREHOLDERS' FUNDS | 516,248 |  | 750,364 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

E. P. Training Services Limited (Registered number: 01576611)

Balance Sheet - continued

31 July 2025

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 7 April 2026 and were signed by:

S W Pargeter - Director

E. P. Training Services Limited (Registered number: 01576611)

Notes to the Financial Statements

for the Year Ended 31 July 2025

1. | STATUTORY INFORMATION

| E. P. Training Services Limited 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.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

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

| Turnover

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

| Intangible assets

| Intangible assets represent the cost of a website and database. Amortisation is provided in order to write off the cost of the asset over its estimated useful life at an annual rate of 33% on cost.

| Tangible fixed assets

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

| Freehold property | - | Not provided

| Plant and equipment | - | 33% on cost and 25% on cost

| Fixtures and fittings | - | 15% on cost

| Motor vehicles | - | 20% on cost

| Freehold land and buildings are not depreciated. The director considers that the useful economic life of these assets is so long that any depreciation charge would have no material impact on the truth and fairness of the accounts. Impairment reviews are carried out periodically on these assets.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

E. P. Training Services Limited (Registered number: 01576611)

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

2. | ACCOUNTING POLICIES - continued

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 12 (2024 - 13 ) .

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| At 1 August 2024

| and 31 July 2025 | 58,500 |  |

| AMORTISATION

| At 1 August 2024 | 47,389 |  |

| Charge for year | 11,111 |  |

| At 31 July 2025 | 58,500 |  |

| NET BOOK VALUE

| At 31 July 2025 | - |  |

| At 31 July 2024 | 11,111 |  |

E. P. Training Services Limited (Registered number: 01576611)

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| Freehold |  | Plant and |  | and |  | Motor |

| property |  | equipment |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ | £ |

| COST OR VALUATION

| At 1 August 2024 | 550,000 |  | 49,102 |  | 89,220 |  | 614,504 |  | 1,302,826 |  |

| Additions | - |  | 4,371 |  | 9,867 |  | 42,094 |  | 56,332 |  |

| Disposals | - |  | - |  | - |  | (172,202 | ) | (172,202 | ) |

| Impairments | (75,000 | ) | - |  | - |  | - |  | (75,000 | ) |

| At 31 July 2025 | 475,000 |  | 53,473 |  | 99,087 |  | 484,396 |  | 1,111,956 |  |

| DEPRECIATION

| At 1 August 2024 | - |  | 42,745 |  | 85,144 |  | 361,371 |  | 489,260 |  |

| Charge for year | - |  | 3,150 |  | 2,537 |  | 69,278 |  | 74,965 |  |

| Eliminated on disposal | - |  | - |  | - |  | (90,577 | ) | (90,577 | ) |

| At 31 July 2025 | - |  | 45,895 |  | 87,681 |  | 340,072 |  | 473,648 |  |

| NET BOOK VALUE

| At 31 July 2025 | 475,000 |  | 7,578 |  | 11,406 |  | 144,324 |  | 638,308 |  |

| At 31 July 2024 | 550,000 |  | 6,357 |  | 4,076 |  | 253,133 |  | 813,566 |  |

| Cost or valuation at 31 July 2025 is represented by:

| Fixtures |

| Freehold |  | Plant and |  | and |  | Motor |

| property |  | equipment |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ | £ |

| Valuation in 1995 | 85,646 |  | - |  | - |  | - |  | 85,646 |  |

| Valuation in 2022 | 342,755 |  | - |  | - |  | - |  | 342,755 |  |

| Valuation in 2025 | (75,000 | ) | - |  | - |  | - |  | (75,000 | ) |

| Cost | 121,599 |  | 53,473 |  | 99,087 |  | 484,396 |  | 758,555 |  |

475,000 |  | 53,473 |  | 99,087 |  | 484,396 |  | 1,111,956 |  |

| If the freehold property had not been revalued it would have been included at the following historical cost:

| 31.7.25 |  | 31.7.24

£ | £ |

| Cost | 121,599 |  | 121,599 |  |

| Freehold land and buildings were valued on an open market basis basis on 31 July 2025 by the director .

E. P. Training Services Limited (Registered number: 01576611)

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

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

| 31.7.25 |  | 31.7.24

£ | £ |

| Trade debtors | 207,028 |  | 231,315 |  |

| Other debtors | 59,337 |  | 74,795 |  |

266,365 |  | 306,110 |  |

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

| 31.7.25 |  | 31.7.24

£ | £ |

| Bank loans and overdrafts | 30,715 |  | 37,996 |  |

| Hire purchase contracts | - |  | 10,880 |  |

| Trade creditors | 52,493 |  | 41,805 |  |

| Taxation and social security | 125,089 |  | 124,844 |  |

| Other creditors | 119,704 |  | 103,937 |  |

328,001 |  | 319,462 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.7.25 |  | 31.7.24

£ | £ |

| Bank loans | 157,923 |  | 102,013 |  |

| Hire purchase contracts | - |  | 20,853 |  |

157,923 |  | 122,866 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans | 71,360 |  | - |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.7.25 |  | 31.7.24

£ | £ |

| Bank loan | 173,038 |  | 114,315 |  |

| The bank loan is secured by a fixed charge over the freehold property, its fixtures and fittings and any plant and equipment at the property.

E. P. Training Services Limited (Registered number: 01576611)

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

10. | RESERVES

| Revaluation

| reserve

£ |

| At 1 August 2024 | 321,301 |  |

| Property revaluation in year | (75,000 | ) |

| At 31 July 2025 | 246,301 |  |

11. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 July 2025 and 31 July 2024:

| 31.7.25 |  | 31.7.24

£ | £ |

| S W Pargeter

| Balance outstanding at start of year | - |  | - |  |

| Amounts advanced | 10,000 |  | - |  |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 10,000 |  | - |  |