Euro Presentations AV Limited

Euro Presentations AV Limited
Contents Page
For the year ended 30 June 2026

Statement of Financial Position	1
Notes to the Financial Statements	2

Euro Presentations AV Limited
Statement of Financial Position
As at 30 June 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	146,919	152,822
		146,919	152,822
Current assets
Debtors		203,668	19,473
Cash at bank and in hand		284,481	428,066
		488,149	447,539
Creditors: amount falling due within one year		(199,187)	(111,695)
Net current assets		288,962	335,844

Total assets less current liabilities		435,881	488,666
Net assets		435,881	488,666

Capital and reserves
Called up share capital		501	501
Profit and loss account		435,380	488,165
Shareholders' funds		435,881	488,666

For the year ended 30 June 2026 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 accounts for the year in question 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 accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 30 October 2026 and were signed on its behalf by:

-------------------------------
Antonius Joseph JAMES
Director

1

Euro Presentations AV Limited
Notes to the Abridged Financial Statements
For the year ended 30 June 2026

General Information

Euro Presentations AV Limited is a private company, limited by shares, registered in England and Wales, registration number 12684644, registration address Office 115, Unit 5, 1000 North Circular Road, London, NW2 7JP.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	20 Reducing Balance
Motor Vehicles	20 Reducing Balance
Fixtures and Fittings	20 Reducing Balance
Computer Equipment	20 Reducing Balance

2.	Average number of employees Average number of employees during the period was 8 (2025 : 8).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£	£
At 01 July 2025	86,010	43,143	9,022	130,339	268,514
Additions	19,758	-	2,824	8,245	30,827
Disposals	-	-	-	-	-
At 30 June 2026	105,768	43,143	11,846	138,584	299,341
Depreciation
At 01 July 2025	42,017	20,139	4,121	49,415	115,692
Charge for year	12,750	4,601	1,545	17,834	36,730
On disposals	-	-	-	-	-
At 30 June 2026	54,767	24,740	5,666	67,249	152,422
Net book values
Closing balance as at 30 June 2026	51,001	18,403	6,180	71,335	146,919
Opening balance as at 01 July 2025	43,993	23,004	4,901	80,924	152,822

2