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REGISTERED NUMBER: 07914667 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2025

for

Epic Liverpool Limited

| Epic Liverpool Limited (Registered number: 07914667) |

Contents of the Financial Statements

for the Year Ended 31 January 2025

Page |

| Company Information | 1 |

| Abridged Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Chartered Certified Accountants' Report | 7 |

| Epic Liverpool Limited |

Company Information

for the Year Ended 31 January 2025

| DIRECTORS: | S A Beer

| Mrs F A Beer

| SECRETARY: | S A Beer

| REGISTERED OFFICE: | Seymour Chambers

| 92 London Road

| Liverpool

| Merseyside

| L3 5NW

| REGISTERED NUMBER: | 07914667 (England and Wales)

| ACCOUNTANTS: | Douglas Fairless Partnership

| Seymour Chambers

| 92 London Road

| Liverpool

| Merseyside

| L3 5NW

| Epic Liverpool Limited (Registered number: 07914667) |

Abridged Balance Sheet

31 January 2025

| 31.1.25 | 31.1.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 1,135 |  | 2,837 |  |

Tangible assets | 5 | 4,187,263 |  | 4,171,453 |  |

Investments | 6 | 70 |  | 70 |  |

4,188,468 |  | 4,174,360 |  |

CURRENT ASSETS

Debtors | 4,079,311 |  | 2,258,771 |  |

Cash at bank | 232 |  | 520 |  |

4,079,543 |  | 2,259,291 |  |

CREDITORS

Amounts falling due within one year | 1,340,330 |  | 3,558,915 |  |

NET CURRENT ASSETS/(LIABILITIES) | 2,739,213 |  | (1,299,624 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 6,927,681 |  | 2,874,736 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (4,169,984 | ) | (120,032 | ) |

PROVISIONS FOR LIABILITIES | (306,214 | ) | (306,214 | ) |

NET ASSETS | 2,451,483 |  | 2,448,490 |  |

CAPITAL AND RESERVES

Called up share capital | 5 |  | 5 |  |

Revaluation reserve | 9 | 801,439 |  | 801,439 |  |

Retained earnings | 1,650,039 |  | 1,647,046 |  |

SHAREHOLDERS' FUNDS | 2,451,483 |  | 2,448,490 |  |

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

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

The directors acknowledge their 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.

| Epic Liverpool Limited (Registered number: 07914667) |

Abridged Balance Sheet - continued

31 January 2025

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

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 January 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the Board of Directors and authorised for issue on 13 January 2026 and were signed on its behalf by:

S A Beer - Director

| Epic Liverpool Limited (Registered number: 07914667) |

Notes to the Financial Statements

for the Year Ended 31 January 2025

1. | STATUTORY INFORMATION

| Epic Liverpool 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 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 as modified by the revaluation of certain assets.

| Turnover

| The turnover in the profit and loss account represents revenue recognised on services delivered on a cash or credit basis exclusive of value added tax based on the check in of the customer on the accrued period stayed.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Computer software is being amortised evenly over its estimated useful life of nil years.

| 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

| Fixtures and fittings | - | 15% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 33% on cost

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 21 (2024 - 11 ) .

| Epic Liverpool Limited (Registered number: 07914667) |

Notes to the Financial Statements - continued

for the Year Ended 31 January 2025

4. | INTANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 February 2024

| and 31 January 2025 | 11,345 |  |

| AMORTISATION

| At 1 February 2024 | 8,508 |  |

| Amortisation for year | 1,702 |  |

| At 31 January 2025 | 10,210 |  |

| NET BOOK VALUE

| At 31 January 2025 | 1,135 |  |

| At 31 January 2024 | 2,837 |  |

5. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST OR VALUATION

| At 1 February 2024 | 4,747,848 |  |

| Additions | 42,192 |  |

| At 31 January 2025 | 4,790,040 |  |

| DEPRECIATION

| At 1 February 2024 | 576,395 |  |

| Charge for year | 26,382 |  |

| At 31 January 2025 | 602,777 |  |

| NET BOOK VALUE

| At 31 January 2025 | 4,187,263 |  |

| At 31 January 2024 | 4,171,453 |  |

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

| Totals

£ |

| Valuation in 2017 | 147,602 |  |

| Valuation in 2018 | 105,984 |  |

| Valuation in 2019 | 815,000 |  |

| Valuation in 2022 | 4,500 |  |

| Cost | 3,716,954 |  |

4,790,040 |  |

| Epic Liverpool Limited (Registered number: 07914667) |

Notes to the Financial Statements - continued

for the Year Ended 31 January 2025

6. | FIXED ASSET INVESTMENTS

| Information on investments other than loans is as follows:

| Totals

£ |

| COST

| At 1 February 2024

| and 31 January 2025 | 70 |  |

| NET BOOK VALUE

| At 31 January 2025 | 70 |  |

| At 31 January 2024 | 70 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS |

| 31.1.25 |  | 31.1.24

£ | £ |

| Repayable by instalments

| Bank loans more 5 yr by instal | - |  | 90,032 |  |

8. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.1.25 |  | 31.1.24

£ | £ |

| Bank loans | 4,212,484 |  | 2,479,532 |  |

| Gfs 1 LTD has a charge over Land at tunnage square, duke street, liverpool. Title number MS632980.

| Gfs 1 LTD has a charge over 5 duke street, liverpool (L1 4JW). Title number MS302409.

9. | RESERVES

| Revaluation

| reserve

£ |

| At 1 February 2024

| and 31 January 2025 | 801,439 |  |

Chartered Certified Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

Epic Liverpool Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Abridged Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Epic Liverpool Limited for the year ended 31 January 2025 which comprise the Abridged Income Statement, Abridged Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Epic Liverpool Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Epic Liverpool Limited and state those matters that we have agreed to state to the Board of Directors of Epic Liverpool Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Epic Liverpool Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Epic Liverpool Limited. You consider that Epic Liverpool Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Epic Liverpool Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Douglas Fairless Partnership

Seymour Chambers

92 London Road

Liverpool

Merseyside

L3 5NW

Date: .............................................