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Company registration number: 04891553







FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 SEPTEMBER 2022


MARCUS EVANS (JAPAN) LIMITED






































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MARCUS EVANS (JAPAN) LIMITED
 


 
COMPANY INFORMATION


Directors
B Halil 
M Van Os 




Company secretary
M P Studd



Registered number
04891553



Registered office
Magnus House
7th Floor

3 Lower Thames Street

London

EC3R 6HE




Independent auditors
Menzies LLP
Chartered Accountants & Statutory Auditor

Magna House

18-32 London Road

Staines-Upon-Thames

Middlesex

TW18 4BP





 


MARCUS EVANS (JAPAN) LIMITED
 



CONTENTS



Page
Statement of Financial Position
1
Statement of Changes in Equity
2
Notes to the Financial Statements
3 - 6

 


MARCUS EVANS (JAPAN) LIMITED
REGISTERED NUMBER:04891553



STATEMENT OF FINANCIAL POSITION
AS AT 30 SEPTEMBER 2022

2022
2021
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 5 
40,295
505,487

Cash at bank and in hand
  
97,342
296,521

  
137,637
802,008

Creditors: amounts falling due within one year
 6 
(159,187)
(1,081,152)

Net current liabilities
  
 
 
(21,550)
 
 
(279,144)

Total assets less current liabilities
  
(21,550)
(279,144)

  

Net liabilities
  
(21,550)
(279,144)


Capital and reserves
  

Called up share capital 
  
1
1

Capital redemption reserve
  
829,555
829,555

Foreign exchange reserve
  
151,319
135,908

Profit and loss account
  
(1,002,425)
(1,244,608)

  
(21,550)
(279,144)


The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




................................................
M Van Os
Director

Date: 12 September 2024

The notes on pages 3 to 6 form part of these financial statements.
Page 1

 


MARCUS EVANS (JAPAN) LIMITED
 



STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 SEPTEMBER 2022


Called up share capital
Capital redemption reserve
Foreign exchange reserve
Profit and loss account
Total equity

£
£
£
£
£


At 1 October 2020
1
829,555
119,399
(1,099,237)
(150,282)


Comprehensive income for the year

Loss for the year
-
-
-
(145,371)
(145,371)

Currency translation differences
-
-
16,509
-
16,509



At 1 October 2021
1
829,555
135,908
(1,244,608)
(279,144)


Comprehensive income for the year

Profit for the year
-
-
-
242,183
242,183

Currency translation differences
-
-
15,411
-
15,411


At 30 September 2022
1
829,555
151,319
(1,002,425)
(21,550)


The notes on pages 3 to 6 form part of these financial statements.
Page 2

 


MARCUS EVANS (JAPAN) LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2022

1.


General information

Marcus Evans (Japan) Limited is a private company limited by shares, registered in England and Wales. The address of its registered office is Magnus House, 7th Floor, 3 Lower Thames Street, London, EC3R 6HE. Its principal place of business is 2-2-7 Tsukiji, Chuo-ku, Tokyo, 104-0045, Japan. 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006

The following principal accounting policies have been applied:

 
2.2

Basis other than a going concern

Company has net liabilities of £21,550 (2021 - £279,144).
The intention of the directors is to fulfil the events currently scheduled and then cease activity in an orderly manner, setting any third party liabilities due. The Company will the become dormant.
Accordingly, the directors consider it appropriate for the financial statements to be prepared on a basis other than going concern.

 
2.3

Foreign currency translation

Functional and presentation currency

The company's functional currency is the Japanese Yen, being the currency of the primary economic environment in which the company operates, and the presentational currency is GBP

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

 
2.4

Revenue

Revenue arises from the provision of services in respect of management and arrangement of conferences. Revenue is measured at the fair value of the consideration received or receivable and represents amounts for the provision of services in the normal course of business, net of discounts and other sales related taxes. 
Revenue is recognised at the completion of the conference, until which point the amounts invoices are recorded as deferred income. 

  
2.5

Event related expenses

Directly attributable event expenses are recognised in the year in which the event has been completed. Expenses that relate to an event taking place in a subsequent financial year but paid prior to the year end are recorded as prepayments in the statement of financial position. 

Page 3

 


MARCUS EVANS (JAPAN) LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2022

2.Accounting policies (continued)

 
2.6

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.7

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Long-term leasehold property
-
10% straight line
Fixtures and fittings
-
20-25% straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.8

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors and loans to and from related parties.  

 
2.9

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates income.

 
2.10

Operating leases: the company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.


3.


Employees

The average monthly number of employees, including directors, during the year was 0 (2021 - 12).

Page 4

 


MARCUS EVANS (JAPAN) LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2022

4.


Tangible fixed assets





Long-term leasehold property
Fixtures and fittings
Total

£
£
£





At 1 October 2021
34,360
35,980
70,340


Disposals
(32,708)
(34,371)
(67,079)


Exchange adjustments
(1,652)
(1,609)
(3,261)



At 30 September 2022

-
-
-





At 1 October 2021
34,360
35,980
70,340


Disposals
(32,708)
(34,371)
(67,079)


Exchange adjustments
(1,652)
(1,609)
(3,261)



At 30 September 2022

-
-
-



Net book value



At 30 September 2022
-
-
-



At 30 September 2021
-
-
-


5.


Debtors

2022
2021
£
£


Trade debtors
-
60,426

Amounts owed by group undertakings
-
227,331

Other debtors
28,580
35,886

Prepayments and accrued income
11,715
181,844

40,295
505,487


Page 5

 


MARCUS EVANS (JAPAN) LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2022

6.


Creditors: Amounts falling due within one year

2022
2021
£
£

Trade creditors
-
522

Amounts owed to group undertakings
17,834
-

Other taxation and social security
83,431
51,004

Other creditors
-
23,072

Accruals and deferred income
57,922
1,006,554

159,187
1,081,152



7.


Parent company

The parent company of the smallest and largest group of which the company is a member and for which group accounts are prepared is Marcus Evans Conferences Ltd. The address of its registered office is Magnus House, 7th Floor, 3 Lower Thames Street, London, EC3R 6HE. 


8.


Auditors' information

The auditors' report on the financial statements for the year ended 30 September 2022 was unqualified. 

The audit report was signed on 12 September 2024 by Andrew Cook FCA (Senior Statutory Auditor) on behalf of Menzies LLP.

 
Page 6