Epeius Realty Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2

Registered number: 12368866

		2025		2024
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	711,820		730,195
Cash at bank and in hand		500		42

		712,320		730,237
Creditors: Amounts Falling Due Within One Year	5	(716,371 )		(732,540 )

NET CURRENT ASSETS (LIABILITIES)			(4,051 )		(2,303 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(4,051 )		(2,303 )

NET LIABILITIES			(4,051 )		(2,303 )

CAPITAL AND RESERVES
Called up share capital	6		100		100
Profit and Loss Account			(4,151 )		(2,403 )

SHAREHOLDERS' FUNDS			(4,051)		(2,303)

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Dr Yupu Lin

Director

26/08/2026

The notes on page 2 form part of these financial statements.

1. General Information

Epeius Realty Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12368866 . The registered office is Flat 7 Clarendon Court, 34 Grove Street, Oxford, OX2 7JJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

4. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	711,720	730,095
Called up share capital not paid	100	100

	711,820	730,195

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Bank loans and overdrafts	154	154
Other creditors	30,890	30,890
Accruals and deferred income	2,857	625
Director's loan account	682,470	700,871

	716,371	732,540

6. Share Capital

	2025	2024
	£	£
Called Up Share Capital not Paid	100	100

Amount of Allotted, Called Up Share Capital	100	100

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