| REGISTERED NUMBER: |
| FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 AUGUST 2025 |
| FOR |
| EPSILON PHARMASERVICES LIMITED |
| REGISTERED NUMBER: |
| FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 AUGUST 2025 |
| FOR |
| EPSILON PHARMASERVICES LIMITED |
| EPSILON PHARMASERVICES LIMITED (REGISTERED NUMBER: 03424640) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| for the year ended 31 August 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| EPSILON PHARMASERVICES LIMITED |
| COMPANY INFORMATION |
| for the year ended 31 August 2025 |
| DIRECTORS: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| 1110 Elliott Court |
| Coventry Business Park |
| Herald Avenue |
| Coventry |
| West Midlands |
| CV5 6UB |
| EPSILON PHARMASERVICES LIMITED (REGISTERED NUMBER: 03424640) |
| BALANCE SHEET |
| 31 August 2025 |
| 31.8.25 | 31.8.24 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| CURRENT ASSETS |
| Stocks | 5 |
| Debtors | 6 |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 7 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year |
8 |
( |
) |
( |
) |
| PROVISIONS FOR LIABILITIES | 11 | ( |
) | ( |
) |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital | 12 |
| Capital redemption reserve |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| 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. |
| EPSILON PHARMASERVICES LIMITED (REGISTERED NUMBER: 03424640) |
| BALANCE SHEET - continued |
| 31 August 2025 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| EPSILON PHARMASERVICES LIMITED (REGISTERED NUMBER: 03424640) |
| NOTES TO THE FINANCIAL STATEMENTS |
| for the year ended 31 August 2025 |
| 1. | STATUTORY INFORMATION |
| Epsilon Pharmaservices Limited is a |
| The presentation currency of the financial statements is the Pound Sterling (£). |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Turnover |
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. |
| The Company's turnover is generated from design, project management and installation services to the pharmaceutical industry. |
| Sales are accounted for as long term contracts under the provisions of Section 23 FRS102. Contract costs and turnover are recognised by reference to the stage of completion at the balance sheet date.When it is probable that contract costs will exceed the total contract turnover, the expected loss is recognised as an expense immediately, with a corresponding provision. |
| Tangible fixed assets |
| Improvements to property | - |
| Fixtures, fittings & equipment | - |
| Motor vehicles | - |
| Stocks |
| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. |
| Long term contracts are stated at net cost less foreseeable losses less any applicable payments on account. The amount recorded as turnover in respect of long term contracts is ascertained by reference to the value of the work carried out to date. Attributable profit is recognised as the difference between recorded turnover and related costs. |
| Taxation |
| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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. |
| EPSILON PHARMASERVICES LIMITED (REGISTERED NUMBER: 03424640) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| for the year ended 31 August 2025 |
| 2. | ACCOUNTING POLICIES - continued |
| 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. |
| Foreign currencies |
| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result. |
| 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. |
| 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. |
| Debtors and creditors receivable/payable within one year |
| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| 4. | TANGIBLE FIXED ASSETS |
| Improvements | Fixtures, |
| to | fittings | Motor |
| property | & equipment | vehicles | Totals |
| £ | £ | £ | £ |
| COST |
| At 1 September 2024 |
| Additions |
| At 31 August 2025 |
| DEPRECIATION |
| At 1 September 2024 |
| Charge for year |
| At 31 August 2025 |
| NET BOOK VALUE |
| At 31 August 2025 |
| At 31 August 2024 |
| EPSILON PHARMASERVICES LIMITED (REGISTERED NUMBER: 03424640) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| for the year ended 31 August 2025 |
| 5. | STOCKS |
| 31.8.25 | 31.8.24 |
| £ | £ |
| Stocks |
| Work-in-progress |
| 6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 31.8.25 | 31.8.24 |
| £ | £ |
| Trade debtors |
| Amounts recoverable on contract |
| Other debtors |
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 31.8.25 | 31.8.24 |
| £ | £ |
| Hire purchase contracts (see note 9) |
| Deferred income |
| Trade creditors |
| Amounts owed to group undertakings |
| Taxation and social security |
| Other creditors |
| 8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 31.8.25 | 31.8.24 |
| £ | £ |
| Hire purchase contracts (see note 9) |
| 9. | LEASING AGREEMENTS |
| Minimum lease payments fall due as follows: |
| Hire purchase |
| contracts |
| 31.8.25 | 31.8.24 |
| £ | £ |
| Net obligations repayable: |
| Within one year |
| Between one and five years |
| EPSILON PHARMASERVICES LIMITED (REGISTERED NUMBER: 03424640) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| for the year ended 31 August 2025 |
| 9. | LEASING AGREEMENTS - continued |
| Non-cancellable |
| operating leases |
| 31.8.25 | 31.8.24 |
| £ | £ |
| Within one year |
| Between one and five years |
| 10. | SECURED DEBTS |
| The following secured debts are included within creditors: |
| 31.8.25 | 31.8.24 |
| £ | £ |
| Hire purchase contracts | 181,147 | 84,510 |
| Hire purchase is secured upon the asset to which the debt relates. |
| 11. | PROVISIONS FOR LIABILITIES |
| 31.8.25 | 31.8.24 |
| £ | £ |
| Deferred tax | 44,735 | 39,136 |
| Deferred |
| tax |
| £ |
| Balance at 1 September 2024 |
| Accelerated capital allowances | 5,599 |
| Balance at 31 August 2025 |
| 12. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 31.8.25 | 31.8.24 |
| value: | £ | £ |
| Ordinary | £1 | 8,000 | 8,000 |
| EPSILON PHARMASERVICES LIMITED (REGISTERED NUMBER: 03424640) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| for the year ended 31 August 2025 |
| 13. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES |
| The following advances and credits to directors subsisted during the years ended 31 August 2025 and 31 August 2024: |
| 31.8.25 | 31.8.24 |
| £ | £ |
| Balance outstanding at start of year |
| Amounts advanced |
| Amounts repaid | ( |
) |
| Amounts written off | - | - |
| Amounts waived | - | - |
| Balance outstanding at end of year |
| Balance outstanding at start of year |
| Amounts advanced |
| Amounts repaid | ( |
) |
| Amounts written off | - | - |
| Amounts waived | - | - |
| Balance outstanding at end of year |