Registration number: 03784845

Epee Services Limited

Contents

Statement of Financial Position	1
Notes to the Unaudited Financial Statements	2 to 5

Epee Services Limited

(Registration number: 03784845)
Statement of Financial Position as at 30 June 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	-	577
Current assets
Debtors	5	-	3,131
Cash at bank and in hand		33,364	82,019
		33,364	85,150
Creditors: Amounts falling due within one year	6	(2,588)	(7,535)
Net current assets		30,776	77,615
Total assets less current liabilities		30,776	78,192
Provisions for liabilities		-	(110)
Net assets		30,776	78,082
Capital and reserves
Called up share capital		2	2
Profit and loss account		30,774	78,080
Shareholders' funds		30,776	78,082

For the financial year ending 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the director on 20 August 2026
 

......................................... Dr M Duke Director

Epee Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is: Knoll House, Knoll Road, Camberley, Surrey, GU15 3SY, United Kingdom.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The financial statements have been prepared on a break-up basis and not a going concern basis as the directors intend to wind up the company within 12 months of the reporting date.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.

The company recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Epee Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixture, fittings and equipment	25% reducing balance

Trade debtors

Short term debtors are measured at transaction price, less any impairment.

Cash and cash equivalents

Cash is represented by cash in hand and bank deposits.

Trade creditors

Short term creditors are measured at the transaction price.

Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2025 - 1).

Epee Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 July 2025	1,678	1,678
Disposals	(1,678)	(1,678)
At 30 June 2026	-	-
Depreciation
At 1 July 2025	1,101	1,101
Eliminated on disposal	(1,101)	(1,101)
At 30 June 2026	-	-
Carrying amount
At 30 June 2026	-	-
At 30 June 2025	577	577

5

Debtors

	2026 £	2025 £
Prepayments	-	43
Other debtors	-	3,088
	-	3,131

Epee Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

6

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Taxation and social security	70	-
Accruals and deferred income	1,709	2,516
Other creditors	809	5,019
	2,588	7,535

7	Going concern

The use of the going concern basis is not appropriate in the preparation of the financial statements as the company ceased trading on 26th June 2026. There have been no other changes in the accounting policies in the preparation of the financial statements. The directors have assessed the carrying values of all assets and liabilites in the balance sheet and made adjustments as necessary to reflect realisable/payable amounts.