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Registered number: 01326084
E.P.A. Kimpton Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 01326084
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 16,292 17,372
Investments 5 342,422 342,422
358,714 359,794
CURRENT ASSETS
Debtors 6 148 206
Cash at bank and in hand 60,717 54,193
60,865 54,399
Creditors: Amounts Falling Due Within One Year 7 (41,670 ) (43,375 )
NET CURRENT ASSETS (LIABILITIES) 19,195 11,024
TOTAL ASSETS LESS CURRENT LIABILITIES 377,909 370,818
PROVISIONS FOR LIABILITIES
Deferred Taxation (176 ) (222 )
NET ASSETS 377,733 370,596
CAPITAL AND RESERVES
Called up share capital 8 1,000 1,000
Profit and Loss Account 376,733 369,596
SHAREHOLDERS' FUNDS 377,733 370,596
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For the year ending 31 August 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Andrew Williamson
Director
27/05/2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
E.P.A. Kimpton Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01326084 . The registered office is 9 Lower Road, Breachwood Green, Hitchin, Herts, SG4 8NS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold over 46 and a half years
Plant & Machinery 20% reducing balance method
Fixtures & Fittings 25% reducing balance method
2.3. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
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4. Tangible Assets
Land & Property
Freehold Plant & Machinery Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 September 2024 48,241 10,240 5,477 63,958
As at 31 August 2025 48,241 10,240 5,477 63,958
Depreciation
As at 1 September 2024 32,039 9,082 5,465 46,586
Provided during the period 837 232 11 1,080
As at 31 August 2025 32,876 9,314 5,476 47,666
Net Book Value
As at 31 August 2025 15,365 926 1 16,292
As at 1 September 2024 16,202 1,158 12 17,372
5. Investments
Unlisted
£
Cost or Valuation
As at 1 September 2024 342,422
As at 31 August 2025 342,422
Provision
As at 1 September 2024 -
As at 31 August 2025 -
Net Book Value
As at 31 August 2025 342,422
As at 1 September 2024 342,422
6. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 148 206
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7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Corporation tax 2,336 -
Other taxes and social security 310 293
Accruals and deferred income 2,052 1,992
Directors' loan accounts 36,972 41,090
41,670 43,375
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1,000 1,000
9. Ultimate Controlling Party
The company's ultimate controlling party is Mrs B Williamson by virtue of her ownership of the majority of the issued share capital in the company.
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