REGISTERED NUMBER: 04609519 (England and Wales)

EPConsult Energies Limited

Abridged Unaudited Financial Statements

for the Year Ended 31 March 2025

Page

Company Information

1

Chartered Accountants' Report

2

Statement of Financial Position

3

Notes to the Financial Statements

5

DIRECTOR:

Mr M H Larsen

REGISTERED OFFICE:

Unit 6 (EMAIL ONLY)

Riverside House

27-29A Vauxhall Grove

London

SW8 1SY

REGISTERED NUMBER:

04609519 (England and Wales)

ACCOUNTANTS:

Alton & Co

Chartered Accountants

239-241 Kennington Lane

London

SE11 5QU

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Abridged Statement of Comprehensive Income and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of EPConsult Energies Limited for the year ended 31 March 2025 which comprise the Abridged Income Statement, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of EPConsult Energies Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of EPConsult Energies Limited and state those matters that we have agreed to state to the director of EPConsult Energies Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than EPConsult Energies Limited and its director for our work or for this report.

It is your duty to ensure that EPConsult Energies Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of EPConsult Energies Limited. You consider that EPConsult Energies Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of EPConsult Energies Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Alton & Co

Chartered Accountants

239-241 Kennington Lane

London

SE11 5QU

20 November 2025

FIXED ASSETS

Intangible assets

4

-

-

Property, plant and equipment

5

14,875

17,007

14,875

17,007

CURRENT ASSETS

Inventories

6

297,694

202,769

Debtors

7

566,213

348,007

Cash at bank

29,787

1,434

893,694

552,210

CREDITORS

Amounts falling due within one year

8

330,208

322,536

NET CURRENT ASSETS

563,486

229,674

TOTAL ASSETS LESS CURRENT LIABILITIES

578,361

246,681

CREDITORS

Amounts falling due after more than one year

9

(207,226

)

-

PROVISIONS FOR LIABILITIES

11

(1,480

)

(1,828

)

NET ASSETS

369,655

244,853

CAPITAL AND RESERVES

Called up share capital

12

50,000

50,000

Retained earnings

13

319,655

194,853

SHAREHOLDERS' FUNDS

369,655

244,853

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 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.

All the members have consented to the preparation of an abridged Income Statement for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 20 November 2025 and were signed by:

Mr M H Larsen - Director

1.	STATUTORY INFORMATION

EPConsult Energies 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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

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

Turnover represents net invoiced sales of services, excluding value added tax.

Turnover is recognised when a contract is completed and the company obtains the right to consideration. It is generated from the ordinary activities of the company.

Analysis of turnover by geographical market:

Current year

Last year

£

£

United Kingdom

951,285

618,948

Denmark

237,587

753,834

Total

1,188,872

1,372,782

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2010, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Short leasehold

-

straight line over the life of the lease

Improvements to property

-

2% on cost

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing inventories to their present location and condition.

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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.

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 21 (2024 - 23 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

3,000

AMORTISATION

At 1 April 2024

and 31 March 2025

3,000

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	PROPERTY, PLANT AND EQUIPMENT

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2024

793

53,539

54,332

Additions

-

904

904

At 31 March 2025

793

54,443

55,236

DEPRECIATION

At 1 April 2024

277

37,048

37,325

Charge for year

40

2,996

3,036

At 31 March 2025

317

40,044

40,361

NET BOOK VALUE

At 31 March 2025

476

14,399

14,875

At 31 March 2024

516

16,491

17,007

6.	INVENTORIES

2025

2024

£

£

Work-in-progress

297,694

202,769

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

545,260

322,315

Other debtors

20,953

25,692

566,213

348,007

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

46,198

27,925

Trade creditors

118,952

68,354

Taxation and social security

135,363

170,363

Other creditors

29,695

55,894

330,208

322,536

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

207,226

-

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

61,429

-

10.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

243,675

-

Secured loan using fixed and floating charges in favour of Lloyds Bank plc.

11.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

1,480

1,828

Deferred

tax

£

Balance at 1 April 2024

1,828

Credit to Income Statement during year

(348

)

Balance at 31 March 2025

1,480

12.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

50,000

Ordinary

£1

50,000

50,000

13.

RESERVES

Retained

earnings

£

At 1 April 2024

194,853

Profit for the year

136,802

Dividends

(12,000

)

At 31 March 2025

319,655

14.	RELATED PARTY DISCLOSURES

Transactions with key management Personnel:

At balance sheet date, company owes £836 (2024:£941)-an interest -free loan payable on demand.

Overseas branch of UK registered company:

Denmark registered branch known as EPEn Nord (CVR number: 39995581) results are combined with UK company financial results.