REGISTERED NUMBER: 11952490 (England and Wales)

Unaudited Financial Statements

for the Year Ended 28 February 2026

for

EPP Holdings Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

J P Evans

A G Evans

L J Phelps

A J Price

REGISTERED OFFICE:

HATS Gloucester Ltd

48 Hucclecote Road

Gloucester

GL3 3RS

REGISTERED NUMBER:

11952490 (England and Wales)

ACCOUNTANTS:

HATS Gloucester Ltd

48 Hucclecote Road

Gloucester

Gloucestershire

GL3 3RS

BANKERS:

HSBC

The Cross

Gloucester

GL1 2AP

FIXED ASSETS

Investments

4

3,432,000

3,432,000

CURRENT ASSETS

Debtors

5

1,174,622

1,150,532

Cash at bank

124,265

124,265

1,298,887

1,274,797

CREDITORS

Amounts falling due within one year

6

382,780

462,397

NET CURRENT ASSETS

916,107

812,400

TOTAL ASSETS LESS CURRENT LIABILITIES

4,348,107

4,244,400

CREDITORS

Amounts falling due after more than one year

7

621,000

979,500

NET ASSETS

3,727,107

3,264,900

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

3,727,007

3,264,800

SHAREHOLDERS' FUNDS

3,727,107

3,264,900

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 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.

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 11 August 2026 and were signed on its behalf by:

A J Price - Director

1.	STATUTORY INFORMATION

EPP Holdings 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.

Preparation of consolidated financial statements

The financial statements contain information about EPP Holdings Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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 statement of financial position date.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

Cost

At 1 March 2025

and 28 February 2026

3,432,000

Net book value

At 28 February 2026

3,432,000

At 28 February 2025

3,432,000

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28/2/26

28/2/25

£

£

Amounts owed by group undertakings

1,174,225

1,150,002

Other debtors

397

530

1,174,622

1,150,532

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28/2/26

28/2/25

£

£

Other creditors

382,780

462,397

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28/2/26

28/2/25

£

£

Other creditors

621,000

979,500

Amounts falling due in more than five years:

Repayable by instalments

Other loans more 5yrs instal

-

19,500

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 28 February 2026 and 28 February 2025:

28/2/26

28/2/25

£

£

A G Evans

Balance outstanding at start of year

530

580

Amounts advanced

398

262

Amounts repaid

(530

)

(312

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

398

530

The above loan to the director is interest free with no fixed repayment terms.

9.	RELATED PARTY DISCLOSURES

JGB Engineering Ltd

Subsidiary company

The company is owed £1,174,225 (2025 - £1,150,002) from its subsidiary company JGB Engineering Ltd. The balance is interest free with no fixed repayment terms.