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REGISTERED NUMBER: 05836899 (England and Wales)


















AudienceView Ticketing (UK) Limited

Financial Statements for the Year Ended 31st December 2023






AudienceView Ticketing (UK) Limited (Registered number: 05836899)






Contents of the Financial Statements
for the year ended 31st December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


AudienceView Ticketing (UK) Limited

Company Information
for the year ended 31st December 2023







DIRECTORS: M J Fowlie
J C Hodge
J A Winsten
E White





REGISTERED OFFICE: Regent's Court
Princess Street
Hull
HU2 8BA





REGISTERED NUMBER: 05836899 (England and Wales)





AUDITORS: Smailes Goldie
Chartered Accountants
Statutory Auditor
Regent's Court
Princess Street
Hull
East Yorkshire
HU2 8BA

AudienceView Ticketing (UK) Limited (Registered number: 05836899)

Balance Sheet
31st December 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - 2,142

CURRENT ASSETS
Debtors 5 507,126 591,057
Cash at bank 50,481 19,404
557,607 610,461
CREDITORS
Amounts falling due within one year 6 28,607 89,781
NET CURRENT ASSETS 529,000 520,680
TOTAL ASSETS LESS CURRENT
LIABILITIES

529,000

522,822

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings 8 528,900 522,722
SHAREHOLDERS' FUNDS 529,000 522,822

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 Board of Directors and authorised for issue on 9th September 2024 and were signed on its behalf by:





E White - Director


AudienceView Ticketing (UK) Limited (Registered number: 05836899)

Notes to the Financial Statements
for the year ended 31st December 2023

1. STATUTORY INFORMATION

AudienceView Ticketing (UK) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Going concern
The company's financial statements continue to be prepared using the going concern basis following an indication of support from its parent company on behalf of the wider corporate group, upon which the company is operationally and financially dependent.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover
Turnover comprises the fair value of the consideration received or receivable for the sale of services, under a service agreement with a group company, at cost plus markup.

Turnover is recognised when the company incurs a liability in relation to an expense on which the revenue is determined.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment- 25% on cost
Fixtures and fittings- 30% reducing balance
Short leasehold- 50% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


AudienceView Ticketing (UK) Limited (Registered number: 05836899)

Notes to the Financial Statements - continued
for the year ended 31st December 2023

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1st January 2023
and 31st December 2023 880,513
DEPRECIATION
At 1st January 2023 878,371
Charge for year 2,142
At 31st December 2023 880,513
NET BOOK VALUE
At 31st December 2023 -
At 31st December 2022 2,142


5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Amounts owed by group undertakings 507,063 590,848
Other debtors 63 209
507,126 591,057

AudienceView Ticketing (UK) Limited (Registered number: 05836899)

Notes to the Financial Statements - continued
for the year ended 31st December 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 7,752 -
Taxation and social security 3,267 20,472
Other creditors 17,588 69,309
28,607 89,781

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary shares £1 100 100

8. RESERVES
Retained
earnings
£   

At 1st January 2023 522,722
Profit for the year 6,178
At 31st December 2023 528,900

9. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Stephen Bramall BSc., FCA (Senior Statutory Auditor)
for and on behalf of Smailes Goldie

10. ULTIMATE PARENT COMPANY

The company's parent company is AudienceView Ticketing Corporation.


The ultimate holding company of this company is Albatross Ticketing Inc, a company incorporated in
Canada. The registered office is 200 Wellington Street West, 2nd Floor, Toronto, Ontario, M5V
3C7.Albatross Ticketing Inc is the smallest and largest group in which the company's accounts are
consolidated.