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REGISTERED NUMBER: 07350867 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 NOVEMBER 2025 |

| FOR |

| EPSILON ELECTRICAL LIMITED |

EPSILON ELECTRICAL LIMITED (REGISTERED NUMBER: 07350867)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

EPSILON ELECTRICAL LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 30 NOVEMBER 2025

| DIRECTORS: | Mr SD Read

| Miss RV Taylor

| REGISTERED OFFICE: | 54 The Halfcroft

| High Street

| Syston

| Leicester

| Leicestershire

| LE7 1LD

| REGISTERED NUMBER: | 07350867 (England and Wales)

EPSILON ELECTRICAL LIMITED (REGISTERED NUMBER: 07350867)

BALANCE SHEET

30 NOVEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 110,015 |  | 107,106 |  |

CURRENT ASSETS

Debtors | 5 | 452,379 |  | 486,041 |  |

Cash at bank | 73,015 |  | 70,344 |  |

525,394 |  | 556,385 |  |

CREDITORS

Amounts falling due within one year | 6 | 326,876 |  | 301,721 |  |

NET CURRENT ASSETS | 198,518 |  | 254,664 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 308,533 |  | 361,770 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (30,026 | ) | (38,491 | ) |

PROVISIONS FOR LIABILITIES | (24,667 | ) | (25,064 | ) |

NET ASSETS | 253,840 |  | 298,215 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 253,740 |  | 298,115 |  |

SHAREHOLDERS' FUNDS | 253,840 |  | 298,215 |  |

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.

EPSILON ELECTRICAL LIMITED (REGISTERED NUMBER: 07350867)

BALANCE SHEET - continued

30 NOVEMBER 2025

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 Board of Directors and authorised for issue on 30 July 2026 and were signed on its behalf by:

Mr SD Read - Director

Miss RV Taylor - Director

EPSILON ELECTRICAL LIMITED (REGISTERED NUMBER: 07350867)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

1. | STATUTORY INFORMATION

| Epsilon Electrical 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.

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.

| Turnover

| Turnover represents net invoiced sales of goods and services, excluding value added tax.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Fixtures and fittings | - | 15% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 12 (2024 - 12 ) .

EPSILON ELECTRICAL LIMITED (REGISTERED NUMBER: 07350867)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 NOVEMBER 2025

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Motor |

| fittings |  | vehicles |  | Totals

£ | £ | £ |

| COST

| At 1 December 2024 | 8,557 |  | 208,521 |  | 217,078 |  |

| Additions | - |  | 32,889 |  | 32,889 |  |

| At 30 November 2025 | 8,557 |  | 241,410 |  | 249,967 |  |

| DEPRECIATION

| At 1 December 2024 | 6,332 |  | 103,640 |  | 109,972 |  |

| Charge for year | 334 |  | 29,646 |  | 29,980 |  |

| At 30 November 2025 | 6,666 |  | 133,286 |  | 139,952 |  |

| NET BOOK VALUE

| At 30 November 2025 | 1,891 |  | 108,124 |  | 110,015 |  |

| At 30 November 2024 | 2,225 |  | 104,881 |  | 107,106 |  |

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Motor

| vehicles

£ |

| COST

| At 1 December 2024 | 129,740 |  |

| Additions | 32,889 |  |

| Transfer to ownership | (59,402 | ) |

| At 30 November 2025 | 103,227 |  |

| DEPRECIATION

| At 1 December 2024 | 52,788 |  |

| Charge for year | 17,542 |  |

| Transfer to ownership | (38,915 | ) |

| At 30 November 2025 | 31,415 |  |

| NET BOOK VALUE

| At 30 November 2025 | 71,812 |  |

| At 30 November 2024 | 76,952 |  |

EPSILON ELECTRICAL LIMITED (REGISTERED NUMBER: 07350867)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 NOVEMBER 2025

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 205,711 |  | 241,774 |  |

| Amounts owed by group undertakings | 215,192 |  | 212,696 |  |

| Other debtors | 31,476 |  | 31,571 |  |

452,379 |  | 486,041 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts (see note 8) | 9,167 |  | 10,000 |  |

| Hire purchase contracts (see note 9) | 20,466 |  | 12,754 |  |

| Trade creditors | 56,826 |  | 41,028 |  |

| Taxation and social security | 52,592 |  | 91,786 |  |

| Other creditors | 187,825 |  | 146,153 |  |

326,876 |  | 301,721 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans (see note 8) | - |  | 9,208 |  |

| Hire purchase contracts (see note 9) | 30,026 |  | 29,283 |  |

30,026 |  | 38,491 |  |

8. | LOANS

| An analysis of the maturity of loans is given below:

2025 | 2024 |

£ | £ |

| Amounts falling due within one year or on demand:

| Bank loans - less than 1 yr | 9,167 |  | 10,000 |  |

| Amounts falling due between two and five years:

| Bank loans - 2-5 years | - |  | 9,208 |  |

EPSILON ELECTRICAL LIMITED (REGISTERED NUMBER: 07350867)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 NOVEMBER 2025

9. | LEASING AGREEMENTS

| Minimum lease payments under hire purchase fall due as follows:

2025 | 2024 |

£ | £ |

| Net obligations repayable:

| Within one year | 20,466 |  | 12,754 |  |

| Between one and five years | 30,026 |  | 29,283 |  |

50,492 |  | 42,037 |  |

10. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 9,167 |  | 19,208 |  |

| Hire purchase contracts | 50,492 |  | 42,037 |  |

59,659 |  | 61,245 |  |

11. | ULTIMATE CONTROLLING PARTY

| The company regards Epsilon Electrical Holdings Limited, incorporated in England, as its ultimate parent company and controlling party.

| Their accounts can be obtained from Companies House, Crown Way, Cardiff, CF14 3UZ.