REGISTERED NUMBER: 10075118

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Epifny Consulting Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs M Russell

SECRETARY:

REGISTERED OFFICE:

6 High Street

Wheathampstead

Hertfordshire

AL4 8AA

REGISTERED NUMBER:

10075118

ACCOUNTANTS:

Fenlon & Co

Chartered Certified Accountants

6 High Street

Wheathampstead

Hertfordshire

AL4 8AA

FIXED ASSETS

Tangible assets

4

1,071

1,428

CURRENT ASSETS

Debtors

5

39,682

46,132

CREDITORS

Amounts falling due within one year

6

25,619

27,808

NET CURRENT ASSETS

14,063

18,324

TOTAL ASSETS LESS CURRENT LIABILITIES

15,134

19,752

CREDITORS

Amounts falling due after more than one year

7

15,349

18,850

NET (LIABILITIES)/ASSETS

(215

)

902

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(315

)

802

SHAREHOLDERS' FUNDS

(215

)

902

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 her 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 director and authorised for issue on 8 December 2025 and were signed by:

Mrs M Russell - Director

1.	STATUTORY INFORMATION

EPIFNY Consulting Limited is a private company limited by shares and incorporated in England and Wales. Its registered office is Rivermill House, 6 High Street, Wheathampstead, Herts, AL4 8AA.

The financial statements are presented in Sterling, which is the functional currency of the company.

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.

Revenue recognition

Revenue represents the invoiced value of fees and expenses charged to clients excluding Value Added Tax (having regard to the fulfilment of contractual obligations).

Tangible fixed assets and depreciation

Tangible Fixed Assets are initially recorded at cost.

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

Fixtures, Fittings and Equipment - 25% on reducing value.

Taxation

The company's liability for current tax is calculated using tax rates that have been enacted substantively enacted by the end of the reporting period.

Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Dividends

Final ordinary dividends payable to shareholders of the Company are recognised in the period that they are approved by the shareholders. Interim ordinary dividends are recognised in the period that they are paid.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 April 2024

and 31 March 2025

2,686

DEPRECIATION

At 1 April 2024

1,258

Charge for year

357

At 31 March 2025

1,615

NET BOOK VALUE

At 31 March 2025

1,071

At 31 March 2024

1,428

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

1,500

2,048

Directors' loan accounts

37,104

42,866

Prepayments and accrued income

1,078

1,218

39,682

46,132

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

23,402

23,458

Tax

-

2,394

Social security and other taxes

552

9

Accruals and other creditors

1,665

1,947

25,619

27,808

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans 1-5 years unsecured

14,000

14,001

Bank loans more 5 yr unsecured

1,349

4,849

15,349

18,850

31.3.25

31.3.24

£

£

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr unsecured

1,349

4,849

The unsecured bank loan is repayable over ten years from inception in August 2020.