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REGISTERED NUMBER: 05715218 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

FOR

AMETHYST EVENTS LIMITED

AMETHYST EVENTS LIMITED (REGISTERED NUMBER: 05715218)






CONTENTS OF THE FINANCIAL STATEMENTS
For The Year Ended 31 March 2024




Page

Company Information 1

Chartered Certified Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


AMETHYST EVENTS LIMITED

COMPANY INFORMATION
For The Year Ended 31 March 2024







DIRECTORS: Mr T M Doyle
Mrs K E Doyle



SECRETARY: Mrs K E Doyle



REGISTERED OFFICE: 31 Thornside
Denton
Greater Manchester
M34 3TB



REGISTERED NUMBER: 05715218 (England and Wales)



ACCOUNTANTS: Oldham and Company
Chartered Certified Accountants
3 The Oaks
Hyde
Cheshire
SK14 3SD



BANKERS: HSBC Bank Plc
219 Stamford Street
Ashton-under-Lyne
Greater Manchester
OL6 7QH



SOLICITORS: No firm appointed
x
x
x

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
AMETHYST EVENTS LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Amethyst Events Limited for the year ended 31 March 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Amethyst Events Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Amethyst Events Limited and state those matters that we have agreed to state to the Board of Directors of Amethyst Events Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at
https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Amethyst Events Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Amethyst Events Limited. You consider that Amethyst Events Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Amethyst Events Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Oldham and Company
Chartered Certified Accountants
3 The Oaks
Hyde
Cheshire
SK14 3SD


18 January 2025

AMETHYST EVENTS LIMITED (REGISTERED NUMBER: 05715218)

BALANCE SHEET
31 March 2024

31/3/24 31/3/23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 1 1
Tangible assets 5 2,761 2,386
2,762 2,387

CURRENT ASSETS
Debtors 6 5,579 6,536
Cash at bank and in hand 102,472 107,560
108,051 114,096
CREDITORS
Amounts falling due within one year 7 36,525 51,421
NET CURRENT ASSETS 71,526 62,675
TOTAL ASSETS LESS CURRENT
LIABILITIES

74,288

65,062

PROVISIONS FOR LIABILITIES 599 444
NET ASSETS 73,689 64,618

CAPITAL AND RESERVES
Called up share capital 2,000 1,000
Retained earnings 71,689 63,618
SHAREHOLDERS' FUNDS 73,689 64,618

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

AMETHYST EVENTS LIMITED (REGISTERED NUMBER: 05715218)

BALANCE SHEET - continued
31 March 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 Income Statement 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:




Mr T M Doyle - Director



Mrs K E Doyle - Director


AMETHYST EVENTS LIMITED (REGISTERED NUMBER: 05715218)

NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 31 March 2024

1. STATUTORY INFORMATION

Amethyst Events 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.

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

Turnover represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due, excluding value added tax.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2006, is being amortised evenly over its estimated useful life of fifteen years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 15% on reducing balance

Equity instruments
Ordinary shares and redeemable shares are classed as equity. There are no restrictions on the distribution of dividends on the ordinary shares. The redeemable shares have restrictions on the distribution of dividends and the repayment of capital.

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.


AMETHYST EVENTS LIMITED (REGISTERED NUMBER: 05715218)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 March 2024

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2023
and 31 March 2024 22,000
AMORTISATION
At 1 April 2023
and 31 March 2024 21,999
NET BOOK VALUE
At 31 March 2024 1
At 31 March 2023 1

AMETHYST EVENTS LIMITED (REGISTERED NUMBER: 05715218)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 March 2024

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2023 4,335
Additions 862
At 31 March 2024 5,197
DEPRECIATION
At 1 April 2023 1,949
Charge for year 487
At 31 March 2024 2,436
NET BOOK VALUE
At 31 March 2024 2,761
At 31 March 2023 2,386

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/24 31/3/23
£    £   
Trade debtors 5,579 6,536

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/24 31/3/23
£    £   
Taxation and social security 19,733 15,833
Other creditors 16,792 35,588
36,525 51,421

AMETHYST EVENTS LIMITED (REGISTERED NUMBER: 05715218)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 March 2024

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2024 and 31 March 2023:

31/3/24 31/3/23
£    £   
Mr T M Doyle and Mrs K E Doyle
Balance outstanding at start of year - -
Amounts advanced - 29,090
Amounts repaid - (29,090 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

9. RELATED PARTY DISCLOSURES

During the year, total dividends of £56,500 (2023 - £62,000) were paid to the directors .