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Company Registration No. SC689870 (Scotland)
Epl Index Limited Unaudited accounts for the year ended 28 February 2026
Epl Index Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Epl Index Limited Company Information for the year ended 28 February 2026
Director
Greig William Hopcroft
Company Number
SC689870 (Scotland)
Registered Office
18 Sauchie Crescent Kinglassie Lochgelly KY5 0YZ Scotland
Accountants
S G Accountancy (UK) Ltd COLLEGE GREEN STATION ROAD Crymych Pembrokeshire SA41 3RL
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Epl Index Limited Statement of financial position as at 28 February 2026
2026
2025
Notes
£
£
Current assets
Debtors
4
414
194
Cash at bank and in hand
3,161
158
3,575
352
Creditors: amounts falling due within one year
5
(302)
-
Net current assets
3,273
352
Net assets
3,273
352
Capital and reserves
Called up share capital
10
10
Profit and loss account
3,263
342
Shareholders' funds
3,273
352
For the year ending 28 February 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 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 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 and authorised for issue on 2 August 2026 and were signed on its behalf by
Greig William Hopcroft Director Company Registration No. SC689870
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Epl Index Limited Notes to the Accounts for the year ended 28 February 2026
1
Statutory information
Epl Index Limited is a private company, limited by shares, registered in Scotland, registration number SC689870. The registered office is 18 Sauchie Crescent, Kinglassie , Lochgelly, KY5 0YZ, Scotland.
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.
4
Debtors
2026
2025
£
£
Amounts falling due within one year
Other debtors
414
194
5
Creditors: amounts falling due within one year
2026
2025
£
£
Taxes and social security
302
-
6
Average number of employees
During the year the average number of employees was 0 (2025: 0).
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