Company No: 05369138 (England and Wales)

Contents

• Statement of Financial Position
• Notes to the Financial Statements

	Note	2025		2024
		£		£
				Restated
Fixed assets
Investments	3	1,677,570		0
		1,677,570		0
Current assets
Debtors	4	1,000		2
		1,000		2
Creditors: amounts falling due within one year	5	( 1,679,250)		0
Net current (liabilities)/assets		(1,678,250)		2
Total assets less current liabilities		(680)		2
Net (liabilities)/assets		( 680)		2
Capital and reserves
Called-up share capital	6	1,000		2
Profit and loss account		( 1,680 )		0
Total shareholders' (deficit)/funds		( 680)		2

For the financial year ending 28 February 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Eploy Limited (registered number: 05369138) were approved and authorised for issue by the Board of Directors on 25 November 2025. They were signed on its behalf by:

Adam John Witherow Brown Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Eploy Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Armstrong Building Oakwood Drive, Loughborough University Science & Enterprise Park, Loughborough, LE11 3QF, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Group accounts exemption

Group accounts exemption s399
The Company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the Company as an individual entity and not about its group.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Statement of Financial Position date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Ordinary share capital

The ordinary share capital of the Company is presented as equity.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

3. Fixed asset investments

	Other investments		Total
	£		£
Cost or valuation before impairment
At 29 February 2024	0		0
Additions	1,677,570		1,677,570
At 28 February 2025	1,677,570		1,677,570
Carrying value at 28 February 2025	1,677,570		1,677,570
Carrying value at 28 February 2024	0		0

4. Debtors

	2025		2024
	£		£
Amounts owed by directors	1,000		0
Other debtors	0		2
	1,000		2

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Amounts owed to own subsidiaries	912,570		0
Accruals	1,680		0
Other creditors	765,000		0
	1,679,250		0

6. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
1,000 Orindary ordinary shares of £ 1.00 each (2024: 2 shares of £ 1.00 each)	1,000		2

7. Related party transactions

Transactions with the entity's directors

	2025		2024
	£		£
Amounts owed by directors	1,000		0

The loan is interest free and repayable on demand.

8. Events after the Balance Sheet date

After the balance sheet date, on 1 August 2025, the company was sold and new directors and shareholders were appointed. The entity was acquired by Access UK Limited, with the trade and assets hived up on the same date. This post balance sheet event does not require any adjustment to the financial statements, nor does it impact the assessment of the company’s going concern.

9. Prior year adjustment

Share capital

	2025		2024
	£		£
Share capital	1,000		2

A prior year adjustment of £2 has been made to correct the share capital figure previously stated as £4. The correct share capital as at 28 February 2024 was £2. This adjustment has been reflected in the comparative figures.