REGISTERED NUMBER: 08706237 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 September 2025

for

EPD Equine Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr A E Moulder

Mrs A L Moulder

SECRETARY:

Mrs A L Moulder

REGISTERED OFFICE:

Brunel House

11 The Promenade

Clifton Down

Bristol

BS8 3NG

REGISTERED NUMBER:

08706237 (England and Wales)

ACCOUNTANTS:

Wormald & Partners

Chartered Accountants (ICAEW)

Brunel House

11 The Promenade

Clifton Down

Bristol

BS8 3NG

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

1,070

707

1,070

707

CURRENT ASSETS

Debtors

6

9,776

13,107

Cash at bank

2

471

9,778

13,578

CREDITORS

Amounts falling due within one year

7

9,912

9,801

NET CURRENT (LIABILITIES)/ASSETS

(134

)

3,777

TOTAL ASSETS LESS CURRENT LIABILITIES

936

4,484

CREDITORS

Amounts falling due after more than one year

8

-

3,117

NET ASSETS

936

1,367

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

10

836

1,267

SHAREHOLDERS' FUNDS

936

1,367

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 June 2026 and were signed on its behalf by:

Mr A E Moulder - Director

1.	STATUTORY INFORMATION

EPD Equine Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant & equipment

-

25% on reducing balance basis

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 October 2024

and 30 September 2025

7,500

AMORTISATION

At 1 October 2024

and 30 September 2025

7,500

NET BOOK VALUE

At 30 September 2025

-

At 30 September 2024

-

5.	TANGIBLE FIXED ASSETS

Plant &

equipment

£

COST

At 1 October 2024

4,455

Additions

549

At 30 September 2025

5,004

DEPRECIATION

At 1 October 2024

3,748

Charge for year

186

At 30 September 2025

3,934

NET BOOK VALUE

At 30 September 2025

1,070

At 30 September 2024

707

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

1,470

Directors' loan accounts

9,776

11,637

9,776

13,107

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

3,472

3,400

Trade creditors

2,326

2,206

Taxation

1,358

1,733

Social security and other taxes

656

301

Accrued expenses

2,100

2,161

9,912

9,801

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

3,117

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

1.00

100

100

10.

RESERVES

Retained

earnings

£

At 1 October 2024

1,267

Profit for the year

6,069

Dividends

(6,500

)

At 30 September 2025

836

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 September 2025 and 30 September 2024:

2025

2024

£

£

Mr A E Moulder and Mrs A L Moulder

Balance outstanding at start of year

11,637

8,949

Amounts advanced

9,776

11,637

Amounts repaid

(11,637

)

(8,949

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

9,776

11,637