Company registration number 05569981 (England and Wales)
EPIPHANY PRESENTATIONS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 NOVEMBER 2025
PAGES FOR FILING WITH REGISTRAR
EPIPHANY PRESENTATIONS LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
EPIPHANY PRESENTATIONS LIMITED
BALANCE SHEET
AS AT 29 NOVEMBER 2025
29 November 2025
- 1 -
2025
2024
Notes
£
£
£
£
Intangible assets
-
0
-
0
Current assets
Debtors
3
39,869
39,846
Creditors: amounts falling due within one year
4
(65,634)
(64,382)
Net current liabilities
(25,765)
(24,536)
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
(25,766)
(24,537)
Total equity
(25,765)
(24,536)

For the financial year ended 29 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 10 March 2026
Mr R Amerasekera
Director
Company registration number 05569981 (England and Wales)
EPIPHANY PRESENTATIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 NOVEMBER 2025
- 2 -
1
Accounting policies
Company information

Epiphany Presentations Limited is a private company limited by shares incorporated in England and Wales. The registered office is 201 Haverstock Hill, Belsize Park, London, England, NW3 4QG.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

These financial statements are prepared on the going concern basis. The director has a reasonable expectation that the company will continue in operational existence for the foreseeable future.

1.3
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

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.

EPIPHANY PRESENTATIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 29 NOVEMBER 2025
1
Accounting policies
(Continued)
- 3 -
Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.4
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
3
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
39,869
39,846
EPIPHANY PRESENTATIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 29 NOVEMBER 2025
- 4 -
4
Creditors: amounts falling due within one year
2025
2024
£
£
Other creditors
65,634
64,382
2025-11-29 2024-11-30 false false false 10 March 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr Russell Amerasekera 05569981 2024-11-30 2025-11-29 05569981 2025-11-29 05569981 2024-11-29 05569981 core:CurrentFinancialInstruments core:WithinOneYear 2025-11-29 05569981 core:CurrentFinancialInstruments core:WithinOneYear 2024-11-29 05569981 core:ShareCapital 2025-11-29 05569981 core:ShareCapital 2024-11-29 05569981 core:RetainedEarningsAccumulatedLosses 2025-11-29 05569981 core:RetainedEarningsAccumulatedLosses 2024-11-29 05569981 bus:Director1 2024-11-30 2025-11-29 05569981 2023-11-30 2024-11-29 05569981 core:CurrentFinancialInstruments 2025-11-29 05569981 core:CurrentFinancialInstruments 2024-11-29 05569981 bus:PrivateLimitedCompanyLtd 2024-11-30 2025-11-29 05569981 bus:SmallCompaniesRegimeForAccounts 2024-11-30 2025-11-29 05569981 bus:FRS102 2024-11-30 2025-11-29 05569981 bus:AuditExemptWithAccountantsReport 2024-11-30 2025-11-29 05569981 bus:FullAccounts 2024-11-30 2025-11-29 xbrli:pure xbrli:shares iso4217:GBP