EPN International Limited

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Accountants' Report	1
Balance Sheet	2
Notes to the Financial Statements	3

Chartered Accountants' report to the director on the preparation of the unaudited statutory accounts of EPN International Limited for the year ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of EPN International Limited for the year ended 31 December 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.

As a practising 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 at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of EPN International Limited , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of EPN International Limited and state those matters that we have agreed to state to the director of EPN International Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than EPN International Limited and its director, as a body, for our work or for this report.

It is your duty to ensure that EPN International 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 or loss of EPN International Limited . You consider that EPN International Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of EPN International 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 financial statements.

15th July 2026

Brindley Goldstein Limited

103 High Street

Waltham Cross

EN8 7AN

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EPN International Limited

Balance Sheet

As At 31 December 2025

Balance Sheet

Registered number: 08688921

		2025		2024
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	50,000		60,000
Cash at bank and in hand		86		1

		50,086		60,001
Creditors: Amounts Falling Due Within One Year	5	(4,525 )		(13,624 )

NET CURRENT ASSETS (LIABILITIES)			45,561		46,377

TOTAL ASSETS LESS CURRENT LIABILITIES			45,561		46,377

NET ASSETS			45,561		46,377

CAPITAL AND RESERVES
Called up share capital	6		50,000		50,000
Profit and Loss Account			(4,439 )		(3,623 )

SHAREHOLDERS' FUNDS			45,561		46,377

For the year ending 31 December 2025 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 Anastasios Beretas

Director

15th July 2026

The notes on page 3 form part of these financial statements.

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EPN International Limited

Notes to the Financial Statements

For The Year Ended 31 December 2025

Notes to the Financial Statements

1. General Information

EPN International Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08688921 . The registered office is 103 High Street, Waltham Cross, Herts, EN8 7AN.

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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

4. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	50,000	60,000

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	-	10,000
Accruals and deferred income	425	400
Director's loan account	4,100	3,224

	4,525	13,624

6. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	50,000	50,000

7. Related Party Transactions

The company was under the control of Mr. A. Beretas throughout the current year. Mr.A.Beretas is personally interested in 100% of the company's share capital.

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