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Company Registration No. 02903218 (England and Wales)
Episode Two Ltd Unaudited accounts for the year ended 31 March 2026
Episode Two Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Episode Two Ltd Company Information for the year ended 31 March 2026
Directors
Andrew Nicholas Stroud Mark Stubbington Rikki-Lee Payne
Company Number
02903218 (England and Wales)
Registered Office
c/o Parallel Accounting Ltd 8 Charis Avenue Bristol BS10 5JD England
- 3 -
Episode Two Ltd Statement of financial position as at 31 March 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
20,265 
23,142 
Investments
5
- 
5 
20,265 
23,147 
Current assets
Debtors
6
560,481 
515,137 
Cash at bank and in hand
192,063 
249,810 
752,544 
764,947 
Creditors: amounts falling due within one year
7
(199,593)
(243,367)
Net current assets
552,951 
521,580 
Total assets less current liabilities
573,216 
544,727 
Provisions for liabilities
Deferred tax
(4,810)
- 
Net assets
568,406 
544,727 
Capital and reserves
Called up share capital
1,390 
1,390 
Share premium
480 
480 
Capital redemption reserve
415 
415 
Profit and loss account
566,121 
542,442 
Shareholders' funds
568,406 
544,727 
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 30 June 2026 and were signed on its behalf by
Rikki-Lee Payne Director Company Registration No. 02903218
- 4 -
Episode Two Ltd Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
Episode Two Ltd is a private company, limited by shares, registered in England and Wales, registration number 02903218. The registered office is c/o Parallel Accounting Ltd, 8 Charis Avenue, Bristol, BS10 5JD, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
over 5 years
Fixtures & fittings
over 4 years
Computer equipment
over 2 years
Investments
Investments in shares are included at cost less impairment (if applicable).
4
Tangible fixed assets
Land & buildings 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2025
16,972 
26,652 
6,614 
50,238 
Additions
- 
- 
4,531 
4,531 
Disposals
- 
(17,209)
- 
(17,209)
At 31 March 2026
16,972 
9,443 
11,145 
37,560 
Depreciation
At 1 April 2025
719 
21,342 
5,035 
27,096 
Charge for the year
3,408 
1,976 
2,024 
7,408 
On disposals
- 
(17,209)
- 
(17,209)
At 31 March 2026
4,127 
6,109 
7,059 
17,295 
Net book value
At 31 March 2026
12,845 
3,334 
4,086 
20,265 
At 31 March 2025
16,253 
5,310 
1,579 
23,142 
- 5 -
Episode Two Ltd Notes to the Accounts for the year ended 31 March 2026
5
Investments
Other investments 
£ 
Valuation at 1 April 2025
5 
Disposals
(5)
Valuation at 31 March 2026
- 
6
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Trade debtors
126,781 
116,643 
Amounts due from group undertakings etc.
421,809 
389,436 
Accrued income and prepayments
10,225 
7,558 
Other debtors
1,666 
1,500 
560,481 
515,137 
7
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Bank loans and overdrafts
4,402 
- 
VAT
35,727 
27,502 
Trade creditors
12,118 
17,415 
Taxes and social security
84,797 
127,875 
Other creditors
3,213 
1,321 
Accruals
59,336 
69,254 
199,593 
243,367 
8
Average number of employees
During the year the average number of employees was 14 (2025: 14).
- 6 -