EP PHILPOTT LIMITED
Balance Sheet
as at 31 August 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 3 |  |  | 367,295 |  |  | 367,295
|  |  |  | 367,295 |  |  | 367,295
Current assets
Debtors | 4 |  | 580 |  |  | 621
Cash at bank and in hand |  |  | 12,999 |  |  | 6,281
|  |  | 13,579 |  |  | 6,902
Creditors: amounts falling due within one year | 5 |  | (8,488) |  |  | (5,944)
Net current assets |  |  |  | 5,091 |  |  | 958
Total assets less current liabilities |  |  |  | 372,386 |  |  | 368,253
Creditors: amounts falling due after more than one year | 6 |  |  | (367,295) |  |  | (367,295)
Net assets |  |  |  | 5,091 |  |  | 958
Capital and reserves
Called up share capital |  |  |  | 2 |  |  | 2
Profit and loss account |  |  |  | 5,089 |  |  | 956
Shareholders' funds |  |  |  | 5,091 |  |  | 958
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
MRS. S.L. TURNER
Director
Approved by the board on 14 April 2026

EP PHILPOTT LIMITED
Notes to the Accounts
for the year ended 31 August 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses.
| Freehold land and buildings | 0% reducing balance basis
| Debtors
| Short term debtors are measured at transaction price, less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference. Current and deferred tax assets and liabilities are not discounted.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 2 |  | 2
3 | Tangible fixed assets
|  |  |  |  |  |  |  | Land and buildings
£
| Cost
| At 1 September 2024 | 367,295
| At 31 August 2025 | 367,295
| Depreciation
| At 31 August 2024 | -
| At 31 August 2025 | -
| Net book value
| At 31 August 2025 | 367,295
| At 31 August 2024 | 367,295
4 | Debtors | 2025 |  | 2024
£ | £
| Prepayments | 580 |  | 621
5 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Trade creditors | 1,440 |  | 630
| Corporation tax | 969 |  | 320
| Director's loan account | 6,079 |  | 4,994
|  |  |  |  |  | 8,488 |  | 5,944
6 | Creditors: amounts falling due after one year | 2025 |  | 2024
£ | £
| Director's loan account | 367,295 |  | 367,295
7 | Controlling party
| Mr. B.J. Proctor and Mrs. S.L. Turner, each own 50% of the issued share capital of the company.
8 | Other information
| EP PHILPOTT LIMITED is a private company limited by shares and incorporated in England (Company Number 15106626). Its registered office is Unit G4-G5 Trentham Business Quarter, Bellringer Road, Trentham,Stoke-on-Trent, Staffs., ST4 8GB.

EP PHILPOTT LIMITED 15106626 false 2024-09-01 2025-08-31 2025-08-31 VT Final Accounts February 2026 MRS. S.L. TURNER No description of principal activity 15106626 2023-08-31 2024-08-31 15106626 core:WithinOneYear 2024-08-31 15106626 core:ShareCapital 2024-08-31 15106626 core:RetainedEarningsAccumulatedLosses 2024-08-31 15106626 core:AfterOneYear 2024-08-31 15106626 2024-09-01 2025-08-31 15106626 bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 15106626 bus:AuditExemptWithAccountantsReport 2024-09-01 2025-08-31 15106626 bus:Director40 2024-09-01 2025-08-31 15106626 1 2024-09-01 2025-08-31 15106626 2 2024-09-01 2025-08-31 15106626 countries:England 2024-09-01 2025-08-31 15106626 bus:FRS102 2024-09-01 2025-08-31 15106626 bus:FilletedAccounts 2024-09-01 2025-08-31 15106626 2025-08-31 15106626 core:WithinOneYear 2025-08-31 15106626 core:ShareCapital 2025-08-31 15106626 core:RetainedEarningsAccumulatedLosses 2025-08-31 15106626 core:PlantMachinery 2025-08-31 15106626 core:AfterOneYear 2025-08-31 15106626 2024-08-31 15106626 core:PlantMachinery 2024-08-31 iso4217:GBP xbrli:pure