REGISTERED NUMBER: 03538828 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

EPA HOLDINGS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A Leach

P J White

SECRETARY:

P J White

REGISTERED OFFICE:

Park Farm

Hilliards Road

Great Bromley

Colchester

Essex

CO7 7US

REGISTERED NUMBER:

03538828 (England and Wales)

ACCOUNTANTS:

Hunter's Accounting Services Limited

8 Hawkins Way

Braintree

Essex

CM7 9TD

FIXED ASSETS

Tangible assets

4

57,330

64,066

Investments

5

100

100

57,430

64,166

CURRENT ASSETS

Debtors

6

185,700

181,498

Cash at bank

532,853

575,978

718,553

757,476

CREDITORS

Amounts falling due within one year

7

21,198

28,312

NET CURRENT ASSETS

697,355

729,164

TOTAL ASSETS LESS CURRENT LIABILITIES

754,785

793,330

PROVISIONS FOR LIABILITIES

8

12,700

14,100

NET ASSETS

742,085

779,230

CAPITAL AND RESERVES

Called up share capital

60

60

Capital redemption reserve

(117,045

)

(117,045

)

Retained earnings

859,070

896,215

SHAREHOLDERS' FUNDS

742,085

779,230

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 14 November 2025 and were signed on its behalf by:

A Leach - Director

P J White - Director

1.	STATUTORY INFORMATION

EPA Holdings 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

15% on reducing balance

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2024 - 13 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

111,064

3,322

69,639

25,588

209,613

Additions

1,546

-

9,950

164

11,660

Disposals

(1,310

)

-

(16,990

)

(295

)

(18,595

)

At 31 March 2025

111,300

3,322

62,599

25,457

202,678

DEPRECIATION

At 1 April 2024

91,953

2,979

36,453

14,162

145,547

Charge for year

5,032

50

9,584

1,727

16,393

Eliminated on disposal

(1,222

)

-

(15,079

)

(291

)

(16,592

)

At 31 March 2025

95,763

3,029

30,958

15,598

145,348

NET BOOK VALUE

At 31 March 2025

15,537

293

31,641

9,859

57,330

At 31 March 2024

19,111

343

33,186

11,426

64,066

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 April 2024

and 31 March 2025

100

NET BOOK VALUE

At 31 March 2025

100

At 31 March 2024

100

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Amounts owed by group undertakings

147,852

144,192

Other debtors

2,300

3,732

VAT

16,018

15,974

Prepayments and accrued income

19,530

17,600

185,700

181,498

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

1,273

1,642

Pension contributions due

1,636

1,567

Tax

(2

)

10,382

Social security and other taxes

8,078

7,943

Accruals and deferred income

10,213

6,778

21,198

28,312

8.	PROVISIONS FOR LIABILITIES

31.3.25

31.3.24

£

£

Deferred tax

12,700

14,100

Deferred

tax

£

Balance at 1 April 2024

14,100

Unused amounts reversed during year

(1,400

)

Balance at 31 March 2025

12,700

9.	CONTINGENT LIABILITIES

EPA Holdings Limited has entered into a cross-guarantee arrangement with a supplier of its subsidiary company Quality Metalwork Services Limited. The exposure in respect of this arrangement, being the balance due at the reporting date, was £157 (2024 - £Nil).

10.	ULTIMATE CONTROLLING PARTY

The Company has no ultimate controlling party.