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Company registration number: 03530359







FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 SEPTEMBER 2022


MARCUS EVANS (HOLLAND) LIMITED






































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MARCUS EVANS (HOLLAND) LIMITED
 


 
COMPANY INFORMATION


Director
M Van Os 




Company secretary
M P Studd



Registered number
03530359



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 (HOLLAND) LIMITED
 



CONTENTS



Page
Statement of Financial Position
1
Statement of Changes in Equity
2
Notes to the Financial Statements
3 - 5


 


MARCUS EVANS (HOLLAND) LIMITED
REGISTERED NUMBER:03530359



STATEMENT OF FINANCIAL POSITION
AS AT 30 SEPTEMBER 2022

2022
2021
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
1,328
14,036

Cash at bank and in hand
  
24,308
13,346

  
25,636
27,382

Creditors: amounts falling due within one year
 5 
(201,244)
(188,890)

Net current liabilities
  
 
 
(175,608)
 
 
(161,508)

Total assets less current liabilities
  
(175,608)
(161,508)

  

Net liabilities
  
(175,608)
(161,508)


Capital and reserves
  

Called up share capital 
  
2
2

Foreign exchange reserve
  
(15,340)
(10,106)

Profit and loss account
  
(160,270)
(151,404)

  
(175,608)
(161,508)


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: 25 September 2024

The notes on pages 3 to 5 form part of these financial statements.
Page 1

 


MARCUS EVANS (HOLLAND) LIMITED
 



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


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

£
£
£
£


At 1 October 2020
2
(19,608)
(219,269)
(238,875)


Comprehensive income for the year

Profit for the year
-
-
67,865
67,865

Currency translation differences
-
9,502
-
9,502



At 1 October 2021
2
(10,106)
(151,404)
(161,508)


Comprehensive income for the year

Loss for the year
-
-
(8,866)
(8,866)

Currency translation differences
-
(5,234)
-
(5,234)


At 30 September 2022
2
(15,340)
(160,270)
(175,608)


The notes on pages 3 to 5 form part of these financial statements.
Page 2

 


MARCUS EVANS (HOLLAND) LIMITED
 


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

1.


General information

Marcus Evans (Holland) Limited is a private company limited by shares, registered in England and Wales. The address of its registered office and principal place of business is Magnus House, 7th Floor, 3 Lower Thames Street, London, EC3R 6HE. 

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 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 following principal accounting policies have been applied:

  
2.2

Going concern

The Company has net liabilities of £175,608 (2021: £161,508) at the year end.  However within total liabilities of £201,244 (2021: £188,890) there are intercompany creditors of £85,844 (2021: intercompany debtors of £5,207).
Marcus Evans Holdings (IOM) Ltd has confirmed that currently, as a major creditor of the UK company, it will not demand repayment of the amounts outstanding until such a time that the Company is able to make repayments without having a detrimental impact on the Company. The period for not demanding payment is at least 12 months from the date of signing these financial statements.
Marcus Evans Holdings (IOM) Ltd has also confirmed that it will currently continue to provide financial resources as may be required for the Company to meet its financial commitments as they fall due for at least twelve months from the date of approval of these financial statements.
At the time of approving the financial statements, the directors have reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future and Company also has group financial support available in case of financial difficulties. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

 
2.3

Foreign currency translation

Functional and presentation currency

The company's functional currency is the Euro, being the currency of the primary economic environment in which the company operates. The company's 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.

Page 3

 


MARCUS EVANS (HOLLAND) LIMITED
 


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

2.Accounting policies (continued)

 
2.4

Revenue

Revenue arises from the provision of services in respect of management and arrangement of executive language training courses. 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 when attendance has occurred at the course, until which point the amounts invoiced are recorded as a 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. 

 
2.6

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.

 
2.7

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, loans from banks and other third parties, loans to related parties and investments in ordinary shares. 


3.


Employees

The company had no employees during the current and previous year.


4.


Debtors

2022
2021
£
£


Trade debtors
1,328
8,829

Amounts owed by group undertakings
-
5,207

1,328
14,036


Page 4

 


MARCUS EVANS (HOLLAND) LIMITED
 


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

5.


Creditors: Amounts falling due within one year

2022
2021
£
£

Trade creditors
17,734
13,357

Amounts owed to group undertakings
85,844
-

Other taxation and social security
11
10

Other creditors
561
548

Accruals and deferred income
97,094
174,975

201,244
188,890



6.


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. 


7.


Auditors' information

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

The audit report was signed on 25 September 2024 by Andrew Cook FCA (Senior Statutory Auditor) on behalf of Menzies LLP.

 
Page 5