1 October 2024 false No description of principal activity Taxfiler 2024.6 15129528 business:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 15129528 2024-09-30 15129528 2024-10-01 2025-09-30 15129528 business:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 15129528 business:FilletedAccounts 2024-10-01 2025-09-30 15129528 2025-09-30 15129528 business:Director1 2024-10-01 2025-09-30 15129528 business:RegisteredOffice 2024-10-01 2025-09-30 15129528 2024-09-30 15129528 core:WithinOneYear 2025-09-30 15129528 core:WithinOneYear 2024-09-30 15129528 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-09-30 15129528 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-09-30 15129528 core:PreviouslyStatedAmount 2025-09-30 15129528 core:PreviouslyStatedAmount 2024-09-30 15129528 business:SmallEntities 2024-10-01 2025-09-30 15129528 countries:EnglandWales 2024-10-01 2025-09-30 15129528 core:MotorVehicles 2024-10-01 2025-09-30 15129528 core:FurnitureFittings 2024-10-01 2025-09-30 15129528 core:Goodwill 2024-09-30 15129528 core:Goodwill 2024-10-01 2025-09-30 15129528 core:Goodwill 2025-09-30 15129528 core:MotorVehicles 2024-09-30 15129528 core:FurnitureFittings 2024-09-30 15129528 core:MotorVehicles 2025-09-30 15129528 core:FurnitureFittings 2025-09-30 15129528 2023-09-11 2024-09-30 iso4217:GBP xbrli:pure
Company Registration No. 15129528 (England and Wales)
13 EPA LTD Unaudited accounts for the year ended 30 September 2025
13 EPA LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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13 EPA LTD Company Information for the year ended 30 September 2025
Director
HARVIR KAUR PAMA
Company Number
15129528 (England and Wales)
Registered Office
OTLEY POST OFFICE NELSON STREET LEEDS LS21 1ST ENGLAND
Accountants
AK ACCOUNTANTS 562-564 MANCHESTER ROAD BRADFORD WEST YORKSHIRE BD5 7LR
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13 EPA LTD Statement of financial position as at 30 September 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
120,000
-
Tangible assets
5
46,788
28,250
166,788
28,250
Current assets
Inventories
560
428
Cash at bank and in hand
170,818
54,323
171,378
54,751
Creditors: amounts falling due within one year
6
(190,660)
(40,399)
Net current (liabilities)/assets
(19,282)
14,352
Net assets
147,506
42,602
Capital and reserves
Profit and loss account
147,506
42,602
Shareholders' funds
147,506
42,602
For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 11 December 2025 and were signed on its behalf by
HARVIR KAUR PAMA Director Company Registration No. 15129528
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13 EPA LTD Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
13 EPA LTD is a private company, limited by shares, registered in England and Wales, registration number 15129528. The registered office is OTLEY POST OFFICE, NELSON STREET, LEEDS, LS21 1ST, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% on reducing balance
Fixtures & fittings
20% on reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill
£
Cost
At 1 October 2024
-
Additions
120,000
At 30 September 2025
120,000
Amortisation
At 1 October 2024
-
At 30 September 2025
-
Net book value
At 30 September 2025
120,000
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13 EPA LTD Notes to the Accounts for the year ended 30 September 2025
5
Tangible fixed assets
Motor vehicles
Fixtures & fittings
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 October 2024
27,000
10,000
37,000
Additions
-
31,000
31,000
At 30 September 2025
27,000
41,000
68,000
Depreciation
At 1 October 2024
6,750
2,000
8,750
Charge for the year
5,062
7,400
12,462
At 30 September 2025
11,812
9,400
21,212
Net book value
At 30 September 2025
15,188
31,600
46,788
At 30 September 2024
20,250
8,000
28,250
6
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
3,938
1,671
Taxes and social security
26,456
7,036
Other creditors
-
133
Loans from directors
158,491
29,234
Accruals
1,775
2,325
190,660
40,399
7
Average number of employees
During the year the average number of employees was 6 (2024: 6).
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