REGISTERED NUMBER: 05193135 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST OCTOBER 2025

FOR

EPIC INDUSTRIAL PARK LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S Sarwar

SECRETARY:

S Sarwar

REGISTERED OFFICE:

Technology Centre

Bridge Street

Church

Accrington

Lancashire

BB5 4HU

REGISTERED NUMBER:

05193135 (England and Wales)

ACCOUNTANTS:

Ainsworths Limited

Chartered Accountants

Charter House

Stansfield Street

Nelson

Lancashire

BB9 9XY

FIXED ASSETS

Investments

4

1

1

Investment property

5

1,119,500

1,119,500

1,119,501

1,119,501

CURRENT ASSETS

Debtors

6

182,791

145,004

Cash at bank

30,851

19,791

213,642

164,795

CREDITORS

Amounts falling due within one year

7

57,530

54,900

NET CURRENT ASSETS

156,112

109,895

TOTAL ASSETS LESS CURRENT LIABILITIES

1,275,613

1,229,396

CREDITORS

Amounts falling due after more than one year

8

(258,621

)

(290,417

)

PROVISIONS FOR LIABILITIES

(113,255

)

(84,413

)

NET ASSETS

903,737

854,566

CAPITAL AND RESERVES

Called up share capital

100

100

Revaluation reserve

10

489,644

518,394

Retained earnings

413,993

336,072

SHAREHOLDERS' FUNDS

903,737

854,566

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 24th July 2026 and were signed by:

S Sarwar - Director

1.	STATUTORY INFORMATION

Epic Industrial Park Ltd 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 as modified by the revaluation of certain assets.

Turnover

Turnover represents rental income receivable.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Investment properties

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Investment property is included at fair value. Gains and losses are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1st November 2024

and 31st October 2025

1

NET BOOK VALUE

At 31st October 2025

1

At 31st October 2024

1

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st November 2024

and 31st October 2025

1,119,500

NET BOOK VALUE

At 31st October 2025

1,119,500

At 31st October 2024

1,119,500

Fair value at 31st October 2025 is represented by:

£

Valuation in 2025

1,119,500

If investment property had not been revalued it would have been included at the following historical cost:

31.10.25

31.10.24

£

£

Cost

529,677

529,677

Investment property was valued on a fair value basis on 31st October 2025 by the director .

6.

DEBTORS

31.10.25

31.10.24

£

£

Amounts falling due within one year:

Trade debtors

8,663

9,447

Other debtors

1,699

1,664

10,362

11,111

Amounts falling due after more than one year:

Amounts owed by group undertakings

172,429

133,893

Aggregate amounts

182,791

145,004

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans and overdrafts

34,600

31,921

Trade creditors

215

697

Taxation and social security

5,376

4,439

Other creditors

17,339

17,843

57,530

54,900

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans

253,621

290,417

Amounts owed to group undertakings

5,000

-

258,621

290,417

Amounts falling due in more than five years:

Repayable by instalments

Bank loans

94,873

143,426

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.10.25

31.10.24

£

£

Bank loan

284,960

313,471

The bank loan is secured by a fixed charge on the investment property and a floating charge over all other assets of the company.

10.

RESERVES

Revaluation

reserve

£

At 1st November 2024

518,394

Increase in deferred tax on

revalued investment property

(28,750

)

At 31st October 2025

489,644