EPTO Nutrition Ltd - Accounts to registrar (filleted) - small 23.1.2
EPTO Nutrition Ltd - Accounts to registrar (filleted) - small 23.1.2
| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST OCTOBER 2022 |
| FOR |
| EPTO NUTRITION LTD |
| EPTO NUTRITION LTD (REGISTERED NUMBER: 12948525) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| for the Year Ended 31st October 2022 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 3 |
| EPTO NUTRITION LTD |
| COMPANY INFORMATION |
| for the Year Ended 31st October 2022 |
| DIRECTORS: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| 100 Barbirolli Square |
| Manchester |
| M2 3BD |
| EPTO NUTRITION LTD (REGISTERED NUMBER: 12948525) |
| BALANCE SHEET |
| 31st October 2022 |
| 2022 | 2021 |
| Notes | £ | £ |
| CURRENT ASSETS |
| Debtors | 4 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 5 | ( |
) | ( |
) |
| NET CURRENT LIABILITIES | ( |
) | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES | ( |
) | ( |
) |
| CAPITAL AND RESERVES |
| Called up share capital | 6 |
| Retained earnings | ( |
) | ( |
) |
| SHAREHOLDERS' FUNDS | ( |
) | ( |
) |
| 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. |
| In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered. |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| EPTO NUTRITION LTD (REGISTERED NUMBER: 12948525) |
| NOTES TO THE FINANCIAL STATEMENTS |
| for the Year Ended 31st October 2022 |
| 1. | STATUTORY INFORMATION |
| EPTO Nutrition Limited is a private company, limited by shares, registered in England and Wales, |
| registration number 12948525. The company's registered office address is 1 City Road East, Manchester, M15 4PN. The principal place of business is 42 Great Oak Square, Mobberley, Knutsford, WA16 7GD. |
| 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. |
| Going concern |
| At the reporting date, the company's liabilities exceed its assets. The company has received assurance from the directors that they will continue to give financial support to the company for twelve months from the date of approval of these financial statements. On this basis, the directors consider it appropriate to prepare the |
| accounts on a going concern basis. |
| Turnover |
| Turnover represents amounts recognised by the company in respect of goods supplied, exclusive of Value Added Tax and trade discounts. Turnover principally consists of production of dietary supplements including multivitamins, sports nutrition products, herbal supplements, and other medicinal goods. |
| 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 method unless the effect of discounting would be immaterial, in which case they are stated at cost. |
| Cash and cash equivalents |
| Cash and cash equivalents comprise cash at bank and in hand. Bank borrowings are included in creditors. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| 4. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2022 | 2021 |
| £ | £ |
| Other debtors |
| EPTO NUTRITION LTD (REGISTERED NUMBER: 12948525) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| for the Year Ended 31st October 2022 |
| 5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2022 | 2021 |
| £ | £ |
| Other creditors |
| 6. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 2022 | 2021 |
| value: | £ | £ |
| Ordinary | £1 | 100 | 100 |
| 7. | RELATED PARTY DISCLOSURES |
| Included in Other Creditors is a director's loan totalling £2,619 (2021: £2,807). This loan is unsecured, interest free, and fully repayable on demand. |
| 8. | ULTIMATE CONTROLLING PARTY |
| The ultimate controlling party are the shareholders of the business by virtue of their controlling interest in the entity. |