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REGISTERED NUMBER: SC244111 (Scotland)















Unaudited Financial Statements for the Year Ended 30 April 2024

for

Event-a-loo Limited

Event-a-loo Limited (Registered number: SC244111)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Event-a-loo Limited

Company Information
for the Year Ended 30 April 2024







DIRECTORS: James Buchanan
Miss I A Young





SECRETARY: Miss I A Young





REGISTERED OFFICE: Hillhead
Easter Moffat
Plains
by Airdrie
ML6 8NP





REGISTERED NUMBER: SC244111 (Scotland)





ACCOUNTANT: K Stewart
37 Sandpiper Crescent
Coatbridge
ML5 4UW

Event-a-loo Limited (Registered number: SC244111)

Balance Sheet
30 April 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 286,537 289,174

CURRENT ASSETS
Debtors 5 21,071 15,542
Cash at bank 3,601,539 3,395,664
3,622,610 3,411,206
CREDITORS
Amounts falling due within one year 6 393,086 393,373
NET CURRENT ASSETS 3,229,524 3,017,833
TOTAL ASSETS LESS CURRENT
LIABILITIES

3,516,061

3,307,007

PROVISIONS FOR LIABILITIES 7 63,888 48,483
NET ASSETS 3,452,173 3,258,524

CAPITAL AND RESERVES
Called up share capital 8 2 2
Retained earnings 9 3,452,171 3,258,522
SHAREHOLDERS' FUNDS 3,452,173 3,258,524

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Event-a-loo Limited (Registered number: SC244111)

Balance Sheet - continued
30 April 2024


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 January 2025 and were signed on its behalf by:





Miss I A Young - Director


Event-a-loo Limited (Registered number: SC244111)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Event-a-loo Limited is a private company, limited by shares , registered in Scotland. 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 5% on cost
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on reducing balance

Financial instruments
Basic financial instruments, including debtors and creditors with no stated interest rate and receivable or payable within one year, are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in administrative expenses.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

Event-a-loo Limited (Registered number: SC244111)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Grant income
Where applicable, grants from the government are recognised at their fair value where there is a reasonable assurance that the grant will be received and that the company will comply with all attached conditions. Where the grant income relates to a particular expense item, the grant income is recognised in the profit and loss account over the same period as the expense it is intended to compensate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 4 ) .

4. TANGIBLE FIXED ASSETS
Freehold Plant and Motor
property machinery vehicles Totals
£    £    £    £   
COST
At 1 May 2023 58,760 545,064 231,843 835,667
Additions - 82,290 26,535 108,825
Disposals - (29,343 ) (89,082 ) (118,425 )
At 30 April 2024 58,760 598,011 169,296 826,067
DEPRECIATION
At 1 May 2023 25,977 397,307 123,209 546,493
Charge for year 2,939 57,082 28,482 88,503
Eliminated on disposal - (27,632 ) (67,834 ) (95,466 )
At 30 April 2024 28,916 426,757 83,857 539,530
NET BOOK VALUE
At 30 April 2024 29,844 171,254 85,439 286,537
At 30 April 2023 32,783 147,757 108,634 289,174

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 21,071 15,542

Event-a-loo Limited (Registered number: SC244111)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 57,889 -
Trade creditors 1,372 4,973
Taxation and social security 120,088 102,372
Other creditors 213,737 286,028
393,086 393,373

7. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 63,888 48,483

Deferred
tax
£   
Balance at 1 May 2023 48,483
Provided during year 15,405
Balance at 30 April 2024 63,888

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
2 ordinary £1 2 2

9. RESERVES
Retained
earnings
£   

At 1 May 2023 3,258,522
Profit for the year 277,649
Dividends (84,000 )
At 30 April 2024 3,452,171

10. ULTIMATE CONTROLLING PARTY

The controlling party is the directors, as disclosed in thedirectors report.

The ultimate controlling party is the directors, as disclosed in thedirectors reports.