REGISTERED NUMBER: 07917764 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

ROUGHAGENDA LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J A E Woodford

K Newman

REGISTERED OFFICE:

Preston Park House

South Road

Brighton

East Sussex

BN1 6SB

REGISTERED NUMBER:

07917764 (England and Wales)

ACCOUNTANTS:

Plus Accounting

Chartered Accountants

Preston Park House

South Road

Brighton

East Sussex

BN1 6SB

FIXED ASSETS

Intangible assets

4

10,892

882

Tangible assets

5

12,736

14,034

Investments

6

1

1

23,629

14,917

CURRENT ASSETS

Debtors

7

690,192

514,336

Cash at bank

266,964

259,022

957,156

773,358

CREDITORS

Amounts falling due within one year

8

(869,729

)

(689,840

)

NET CURRENT ASSETS

87,427

83,518

TOTAL ASSETS LESS CURRENT LIABILITIES

111,056

98,435

CREDITORS

Amounts falling due after more than one year

9

(20,000

)

(60,000

)

PROVISIONS FOR LIABILITIES

10

(3,184

)

(3,509

)

NET ASSETS

87,872

34,926

CAPITAL AND RESERVES

Called up share capital

11

124

124

Retained earnings

87,748

34,802

SHAREHOLDERS' FUNDS

87,872

34,926

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

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

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 1 April 2025 and were signed on its behalf by:

J A E Woodford - Director

1.	STATUTORY INFORMATION

RoughAgenda Ltd is a private company, limited by shares, registered in England and Wales. The company's registered number, registered office address and business address can be found on the Company Information page.

The presentational currency of the financial statements is the Pound Sterling (£).

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 represents the invoiced and accrued value of conference management fees and the provision of associated management services, excluding any deferred revenue and value added tax. Turnover is recognised upon the performance of such services.

Turnover on events or conferences which are delivered after the year end is accrued on a percentage of completion basis based on the time expended to the year end with revenue restricted to amounts considered recoverable.

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.

The domain name is being amortised evenly over its estimated life of 5 years and trademarks over their estimated life of 10 years.

Tangible fixed assets

Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended by management.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful economic life.

Equipment

- 20% on cost

Motor vehicles

- 25% reducing balance

Computer equipment

- 33% on cost

Impairment policy

At each balance sheet date, the company reviews the carrying amount of its assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Financial instruments

Financial assets, liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

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.

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Leasing commitments

Rentals paid under operating leases are charged to the profit and loss account 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 plan for its employees. A defined contribution pension plan is a pension plan under which the company pays contributions into a separate entity. Once the contributions have been paid, the company has no further obligations.

The contributions are recognised as an expense in the income statement when they fall due. Amounts owed but not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Patents and

licences

Domain name

Totals

£

£

£

COST

At 1 January 2024

1,764

2,033

3,797

Additions

12,059

-

12,059

At 31 December 2024

13,823

2,033

15,856

AMORTISATION

At 1 January 2024

882

2,033

2,915

Amortisation for year

2,049

-

2,049

At 31 December 2024

2,931

2,033

4,964

NET BOOK VALUE

At 31 December 2024

10,892

-

10,892

At 31 December 2023

882

-

882

5.	TANGIBLE FIXED ASSETS

Motor

Computer

Equipment

vehicles

equipment

Totals

£

£

£

£

COST

At 1 January 2024

395

66,580

9,803

76,778

Additions

-

-

4,162

4,162

Disposals

-

-

(5,209

)

(5,209

)

At 31 December 2024

395

66,580

8,756

75,731

DEPRECIATION

At 1 January 2024

395

54,788

7,561

62,744

Charge for year

-

2,948

2,512

5,460

Eliminated on disposal

-

-

(5,209

)

(5,209

)

At 31 December 2024

395

57,736

4,864

62,995

NET BOOK VALUE

At 31 December 2024

-

8,844

3,892

12,736

At 31 December 2023

-

11,792

2,242

14,034

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 January 2024

and 31 December 2024

1

NET BOOK VALUE

At 31 December 2024

1

At 31 December 2023

1

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

562,512

291,575

Amounts owed by group undertakings

80,179

166,984

Other debtors

47,501

55,777

690,192

514,336

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Bank loans and overdrafts

40,000

40,000

Trade creditors

2,329

8,247

Amounts owed to group undertakings

-

2,290

Taxation and social security

311,662

157,129

Other creditors

515,738

482,174

869,729

689,840

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Bank loans

20,000

60,000

10.	PROVISIONS FOR LIABILITIES

2024

2023

£

£

Deferred tax

3,184

3,509

Deferred tax

£

Balance at 1 January 2024

3,509

Accelerated capital allowances

(325

)

Balance at 31 December 2024

3,184

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

100,000

Ordinary

0.1p

100

100

24,286

Ordinary A

0.1p

24

24

124

124

12.	RELATED PARTY DISCLOSURES

SiteVisibility Marketing Ltd

At the beginning of the year SiteVisibility Marketing Ltd was under the control of the holding company Room Above a Pub Ltd (the majority shareholder of RoughAgenda Ltd).

During the year the company loaned SiteVisibility Marketing Ltd £8,728 and received net loans of £6,438.

At 31 December 2024 the company owed SiteVisibility Marketing Ltd £nil (2023: £2,290).

In January 2024 the Room Above a Pub Ltd sold it's shares in SiteVisibility Marketing Limited to a third party.

13.	ULTIMATE CONTROLLING PARTY

There is no ultimate controlling party.