EPIC MILITARIA LTD


Directors	DOTCHON, Julian Paul
	DOTCHON, Lilia


Company Secretary	DOTCHON, Julian Paul


Registered Address	Unit 19 Glan Yr Afon Industrial Estate
	Llanbadarn Fawr
	Aberystwyth
	SY23 3JQ


Registered Number	05970736 (England and Wales)

Balance Sheet as at
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		1,196,916		1,190,230
			1,196,916		1,190,230
Current assets
Stocks	4	1,093,943		1,109,096
Debtors		74,598		107,670
Cash at bank and on hand		80,774		88,485
		1,249,315		1,305,251
Creditors amounts falling due within one year	5	(619,605)		(560,294)
Net current assets (liabilities)			629,710		744,957
Total assets less current liabilities			1,826,626		1,935,187
Creditors amounts falling due after one year			(100,503)		(164,983)
Provisions for liabilities			(25,120)		(18,136)
Net assets			1,701,003		1,752,068
Capital and reserves
Called up share capital			100		100
Profit and loss account			1,700,903		1,751,968
Shareholders' funds			1,701,003		1,752,068

The company was entitled to exemption from audit for this reporting period 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 Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 26 October 2026, and are signed on its behalf by:

DOTCHON, Julian Paul
Director
Registered Company No. 05970736

EPIC MILITARIA LTD

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

	Stocks and work in progress
	Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2026		2025
	Average number of employees during the year	22		22

3.	Tangible fixed assets

	Land & buildings	Plant & machinery	Vehicles	Fixtures & fittings	Total
	£	£	£	£	£
Cost or valuation
At 01 April 25	1,291,075	85,467	30,254	24,944	1,431,740
Additions	-	10,583	39,980	-	50,563
Disposals	-	-	(16,750)	-	(16,750)
At 31 March 26	1,291,075	96,050	53,484	24,944	1,465,553
Depreciation and impairment
At 01 April 25	173,390	47,962	10,490	9,668	241,510
Charge for year	22,249	2,920	10,258	1,471	36,898
On disposals	-	-	(9,771)	-	(9,771)
At 31 March 26	195,639	50,882	10,977	11,139	268,637
Net book value
At 31 March 26	1,095,436	45,168	42,507	13,805	1,196,916
At 31 March 25	1,117,685	37,505	19,764	15,276	1,190,230

4.	Stocks

	2026	2025
	£	£
Other stocks	1,093,943	1,109,096
Total	1,093,943	1,109,096

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	207,804	190,396
Bank borrowings and overdrafts	46,431	28,383
Taxation and social security	17,581	59,823
Other creditors	341,528	281,692
Accrued liabilities and deferred income	6,261	-
Total	619,605	560,294


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.