Epps Electrical Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 13206000

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		22,361		28,770

			22,361		28,770
CURRENT ASSETS
Stocks	5	700		700
Debtors	6	5,073		7,652
Cash at bank and in hand		20,446		10,201

		26,219		18,553
Creditors: Amounts Falling Due Within One Year	7	(43,970 )		(38,040 )

NET CURRENT ASSETS (LIABILITIES)			(17,751 )		(19,487 )

TOTAL ASSETS LESS CURRENT LIABILITIES			4,610		9,283

Creditors: Amounts Falling Due After More Than One Year	8		(4,167 )		(9,167 )

NET ASSETS			443		116

CAPITAL AND RESERVES
Called up share capital	9		150		150
Profit and Loss Account			293		(34 )

SHAREHOLDERS' FUNDS			443		116

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Epps Electrical Ltd

Balance Sheet (continued)

As At 28 February 2026

For the year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 Ryan Epps

Director

30th April 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Epps Electrical Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13206000 . The registered office is 44 Heath Road, Caterham, Surrey, CR3 5RQ.

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. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:

Plant & Machinery	25%
Motor Vehicles	25%

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

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 years 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.

Current 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: 1 (2025: 1)

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Epps Electrical Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 March 2025	12,534	31,782	44,316
Additions	-	1,045	1,045

As at 28 February 2026	12,534	32,827	45,361

Depreciation
As at 1 March 2025	7,599	7,947	15,546
Provided during the period	1,234	6,220	7,454

As at 28 February 2026	8,833	14,167	23,000

Net Book Value
As at 28 February 2026	3,701	18,660	22,361

As at 1 March 2025	4,935	23,835	28,770

5. Stocks

	2026	2025
	£	£
Stock	700	700

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	3,584	579
Other debtors	-	5,059

	3,584	5,638
Due after more than one year
Other debtors	1,489	2,014

	5,073	7,652

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	703	(173 )
Bank loans and overdrafts	-	173
Other creditors	31,702	33,834
Taxation and social security	11,565	4,206

	43,970	38,040

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Epps Electrical Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Other loans	4,167	9,167

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	150	150

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