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Registered number: 05214083
Event Supplies Limited
Financial Statements
For The Year Ended 31 August 2023
Simply Accounts
1 Queen's Park Road
Handbridge
Chester
Cheshire
CH4 7AD
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05214083
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 387 543
387 543
CURRENT ASSETS
Debtors 5 51,708 52,327
Cash at bank and in hand 2,888 -
54,596 52,327
Creditors: Amounts Falling Due Within One Year 6 (36,799 ) (16,671 )
NET CURRENT ASSETS (LIABILITIES) 17,797 35,656
TOTAL ASSETS LESS CURRENT LIABILITIES 18,184 36,199
Creditors: Amounts Falling Due After More Than One Year 7 (14,509 ) (34,553 )
NET ASSETS 3,675 1,646
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 3,673 1,644
SHAREHOLDERS' FUNDS 3,675 1,646
Page 1
Page 2
For the year ending 31 August 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Suzanne Fowler
Director
26/02/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Event Supplies Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05214083 . The registered office is 1, Queen's Park Road, Handbridge, Chester, Cheshire, CH4 7AD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% Reducing Balance
Fixtures & Fittings 25% Reducing Balance
Computer Equipment 33% Reducing Balance
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. 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. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2022: 10)
9 10
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4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 September 2022 157 365 400 922
As at 31 August 2023 157 365 400 922
Depreciation
As at 1 September 2022 88 159 132 379
Provided during the period 17 51 88 156
As at 31 August 2023 105 210 220 535
Net Book Value
As at 31 August 2023 52 155 180 387
As at 1 September 2022 69 206 268 543
5. Debtors
2023 2022
£ £
Due within one year
Directors' loan accounts 51,708 52,327
51,708 52,327
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Bank loans and overdrafts 10,148 3,373
Corporation tax 24,062 13,298
Other taxes and social security 2,101 -
Pension Payable 488 -
36,799 16,671
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 14,509 34,553
14,509 34,553
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
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9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 September 2022 Amounts advanced Amounts repaid Amounts written off As at 31 August 2023
£ £ £ £ £
Mrs Suzanne Fowler 17,442 17,236 17,442 - 17,236
Mr Adrian Fowler 17,442 17,236 17,442 - 17,236
Mrs Margaret Corps 17,442 17,236 17,442 - 17,236
The above loan is unsecured and repayable on demand. Interest of £1,506 has been charged.
10. Dividends
2023 2022
£ £
On equity shares:
Interim dividend paid 70,000 43,000
70,000 43,000
11. Ultimate Controlling Party
The company's ultimate controlling party is Mrs Suzanne Fowler and Mr Adrian Fowler by virtue of their joint ownership of 100% of the issued share capital in the company.
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