REGISTERED NUMBER: 11081922 (England and Wales)

EP ELECTRICAL & MECHANICAL SERVICES

LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

E E Deighan

P J Kelly

REGISTERED OFFICE:

5 Imperial Court

Laporte Way

Luton

Bedfordshire

LU4 8FE

REGISTERED NUMBER:

11081922 (England and Wales)

ACCOUNTANTS:

Miller & Co

Chartered Accountants

5 Imperial Court

Laporte Way

Luton

Bedfordshire

LU4 8FE

FIXED ASSETS

Tangible assets

5

89,127

120,156

CURRENT ASSETS

Debtors

6

553,970

430,561

Cash at bank and in hand

411,240

262,637

965,210

693,198

CREDITORS

Amounts falling due within one year

7

353,407

244,305

NET CURRENT ASSETS

611,803

448,893

TOTAL ASSETS LESS CURRENT LIABILITIES

700,930

569,049

PROVISIONS FOR LIABILITIES

22,282

30,039

NET ASSETS

678,648

539,010

CAPITAL AND RESERVES

Called up, paid and allotted share capital

100

100

Retained earnings

678,548

538,910

SHAREHOLDERS' FUNDS

678,648

539,010

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 June 2026 and were signed on its behalf by:

P J Kelly - Director

1.	STATUTORY INFORMATION

EP Electrical & Mechanical Services 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.

The presentation currency of the financial statements is the Pound Sterling, rounded to the nearest pound.

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Income recognition

Income is recognised when goods/services have been delivered to customers such that risks and rewards of ownership have transferred to them.

Tangible fixed assets

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

Plant and machinery

-

25% on cost

Fixtures and fittings

-

25% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on cost

Taxation

Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2024 - 15 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 December 2024

64,739

12,308

163,429

2,869

243,345

Additions

-

145

13,245

-

13,390

Disposals

-

-

(36,153

)

-

(36,153

)

At 30 November 2025

64,739

12,453

140,521

2,869

220,582

DEPRECIATION

At 1 December 2024

64,739

5,416

52,060

974

123,189

Charge for year

-

2,209

27,647

530

30,386

Eliminated on disposal

-

-

(22,120

)

-

(22,120

)

At 30 November 2025

64,739

7,625

57,587

1,504

131,455

NET BOOK VALUE

At 30 November 2025

-

4,828

82,934

1,365

89,127

At 30 November 2024

-

6,892

111,369

1,895

120,156

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

222,767

238,217

Amounts recoverable on contract

25,863

48,155

Other debtors

305,340

144,189

553,970

430,561

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

-

254

Trade creditors

77,179

89,909

Taxation and social security

95,633

60,473

Other creditors

180,595

93,669

353,407

244,305

8.	RELATED PARTY DISCLOSURES

The directors operate loan accounts with the company. During the year, additional loans in aggregate were made by the directors of £10,665. At the year end, the directors were owed £11,062.