REGISTERED NUMBER: 07638133 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2026

for

EPM Upholstery Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

E Cowlishaw

SECRETARY:

Mrs K Cowlishaw

REGISTERED OFFICE:

Building 6000 Langstone Technology Park

Langstone Road

Havant

Hampshire

PO9 1SA

REGISTERED NUMBER:

07638133 (England and Wales)

ACCOUNTANTS:

AM-PM Accounting Solutions Limited

Building 6000

Langstone Technology Park

Langstone Road

Havant

Hampshire

PO9 1SA

FIXED ASSETS

Tangible assets

4

2,841

2,813

CURRENT ASSETS

Stocks

15,000

11,000

Debtors

5

1,166

2,918

Cash at bank

24,617

4,657

40,783

18,575

CREDITORS

Amounts falling due within one year

6

18,643

12,237

NET CURRENT ASSETS

22,140

6,338

TOTAL ASSETS LESS CURRENT LIABILITIES

24,981

9,151

CREDITORS

Amounts falling due after more than one year

7

-

(8,350

)

PROVISIONS FOR LIABILITIES

(710

)

(703

)

NET ASSETS

24,271

98

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

24,269

96

SHAREHOLDERS' FUNDS

24,271

98

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 16 October 2026 and were signed by:

E Cowlishaw - Director

1.	STATUTORY INFORMATION

EPM Upholstery 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 the value of goods and services supplied in the period, net of value added tax and any discounts given.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 June 2025

985

12,456

1,064

14,505

Additions

1,007

-

-

1,007

At 31 May 2026

1,992

12,456

1,064

15,512

DEPRECIATION

At 1 June 2025

652

10,286

754

11,692

Charge for year

334

543

102

979

At 31 May 2026

986

10,829

856

12,671

NET BOOK VALUE

At 31 May 2026

1,006

1,627

208

2,841

At 31 May 2025

333

2,170

310

2,813

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

Trade debtors

307

200

Other debtors

859

2,718

1,166

2,918

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

Trade creditors

1,740

3,200

Taxation and social security

15,695

8,052

Other creditors

1,208

985

18,643

12,237

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.5.26

31.5.25

£

£

Bank loans

-

8,350

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 May 2026 and 31 May 2025:

31.5.26

31.5.25

£

£

E Cowlishaw

Balance outstanding at start of year

1,906

4,568

Amounts repaid

(1,768

)

(2,662

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

138

1,906

This loan was provided interest free and repayable on demand.

9.	ULTIMATE CONTROLLING PARTY

The controlling party is E Cowlishaw.