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Registered number: 13575351
Event Measurement Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2024
The Numbers Studio
Chartered Accountants
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13575351
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 297,353 416,258
Tangible Assets 5 774 1,182
298,127 417,440
CURRENT ASSETS
Debtors 6 31,385 49,533
Cash at bank and in hand 592 -
31,977 49,533
Creditors: Amounts Falling Due Within One Year 7 (377,933 ) (510,016 )
NET CURRENT ASSETS (LIABILITIES) (345,956 ) (460,483 )
TOTAL ASSETS LESS CURRENT LIABILITIES (47,829 ) (43,043 )
NET LIABILITIES (47,829 ) (43,043 )
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account (47,831 ) (43,045 )
SHAREHOLDERS' FUNDS (47,829) (43,043)
Page 1
Page 2
For the year ending 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Ms Anna Abdelnoor
Director
28 March 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Event Measurement Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13575351 . The registered office is First Floor Offices, 130 Queens Road, Brighton, East Sussex, BN1 3WB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are .... It is amortised to profit and loss account over its estimated economic life of .... years.
2.5. Research and Development
Expenditure on development is measured at cost less accumulated amortisation. Amortisation is provided at rates calculated to write off the cost of the assets, less their estimated residual value, over their expected useful life of four years on a straight line basis.
2.6. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer Equipment Straight Line over 4 years
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2023: 5)
5 5
4. Intangible Assets
Development Costs
£
Cost
As at 1 September 2023 520,091
Additions 14,824
As at 31 August 2024 534,915
Amortisation
As at 1 September 2023 103,833
Provided during the period 133,729
As at 31 August 2024 237,562
Net Book Value
As at 31 August 2024 297,353
As at 1 September 2023 416,258
5. Tangible Assets
Computer Equipment
£
Cost
As at 1 September 2023 1,633
As at 31 August 2024 1,633
Depreciation
As at 1 September 2023 451
Provided during the period 408
As at 31 August 2024 859
Net Book Value
As at 31 August 2024 774
As at 1 September 2023 1,182
6. Debtors
2024 2023
£ £
Due within one year
Deferred tax current asset 31,383 24,513
VAT - 25,018
Director's loan account 2 2
31,385 49,533
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Page 5
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other taxes and social security 35,237 18,613
VAT 22,886 -
Other creditors 18,380 4,063
Accruals and deferred income 111,118 199,957
Amounts owed to other participating interests 190,312 287,383
377,933 510,016
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
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