Company registration number: 12839386
Unaudited financial statements
for the period ended 30 September 2025
for
EPM Homes Limited
Pages for filing with the Registrar
EPM Homes Limited
Chartered Accountants' Report to the Board of Directors for the preparation of the
unaudited financial statements
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of EPM Homes Limited for the period ended 30 September 2025 which comprise the Profit and loss account, Balance sheet and the notes to the financial statements from the company's accounting records and from information and explanations you have given us.
As a member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at https://www.icaew.com/regulation.
This report is made solely to the Board of Directors of EPM Homes Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of EPM Homes Limited and state those matters that we have agreed to state to them, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than EPM Homes Limited and its Board of Directors, as a body, for our work, or for this report.
It is your duty to ensure that EPM Homes Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of EPM Homes Limited. You consider that EPM Homes Limited is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit or a review of the accounts of EPM Homes 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.
Mitchell Chartered Accountants
Marlborough
Hillcrest
Helston
Cornwall
TR13 8UN
United Kingdom
Date: 17 June 2026
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Company registration number: 12839386
EPM Homes Limited
Balance sheet
as at 30 September 2025
30 Sep 25 31 Mar 24
£ £ £ £
Fixed assets - 277
Current assets 49,653 436,111
Creditors: amounts falling due within one year (49,553) (487,473)
Net current assets/(liabilities) 100 (51,362)
NET ASSETS/(LIABILITIES) 100 (51,085)
CAPITAL AND RESERVES 100 (51,085)
Notes
1 Company information
EPM Homes Limited is a private company registered in England and Wales. Its registered number is 12839386. The company is limited by shares. Its registered office is Marlborough, Hillcrest, Helston, Cornwall, TR138UN.
2 Average number of employees
During the period the average number of employees was 2 (2024 - 2).
3 Advances, credit and guarantees granted to directors
To assist with cashflow the directors have loaned money to the company and this has been repaid on the sale of the development. Post sale the company loaned money to the directors and they have since repaid this. No interest was charged to the company by the directors. Interest was charged on the loan to the directors at the official rate. No amounts have been written off or waived. £436,370 brought forward, £449,618 repaid, £12,148 of additional loans and £1,100 owed to the company at the year- end.
4 Presentation currency.
The presentation currency of the financial statements is pound sterling (£).
5 Trade cessation and post balance sheet events
The trade ceased on the 5th March 2025 with the sale of the development project. Since the year-end the directors have settled / are in the process of settling all liabilities and intend to have the company struck off before the next financial year-end.
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the period ended 30 September 2025.
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Company registration number: 12839386
EPM Homes Limited
Balance sheet - continued
as at 30 September 2025
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
The financial statements have been prepared in accordance with the micro-entity provisions.
The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
These financial statements were approved by the Board of directors and authorised for issue on 17 June 2026 and signed on its behalf by:
Mrs E Mitchell, Director Mr P Mitchell, Director
17 June 2026 17 June 2026
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