Acorah Software Products - Accounts Production 16.2.850 false true 31 August 2023 1 September 2022 false 1 September 2023 31 August 2024 31 August 2024 05214083 Mrs Suzanne Fowler Mrs Margaret Corps Mr Adrian Fowler Mrs Suzanne Fowler Mrs Suzanne Fowler and Mr Adrian Fowler true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05214083 2023-08-31 05214083 2024-08-31 05214083 2023-09-01 2024-08-31 05214083 frs-core:CurrentFinancialInstruments 2024-08-31 05214083 frs-core:Non-currentFinancialInstruments 2024-08-31 05214083 frs-core:ComputerEquipment 2024-08-31 05214083 frs-core:ComputerEquipment 2023-09-01 2024-08-31 05214083 frs-core:ComputerEquipment 2023-08-31 05214083 frs-core:FurnitureFittings 2024-08-31 05214083 frs-core:FurnitureFittings 2023-09-01 2024-08-31 05214083 frs-core:FurnitureFittings 2023-08-31 05214083 frs-core:PlantMachinery 2024-08-31 05214083 frs-core:PlantMachinery 2023-09-01 2024-08-31 05214083 frs-core:PlantMachinery 2023-08-31 05214083 frs-core:ShareCapital 2024-08-31 05214083 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 05214083 frs-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 05214083 frs-bus:FilletedAccounts 2023-09-01 2024-08-31 05214083 frs-bus:SmallEntities 2023-09-01 2024-08-31 05214083 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 05214083 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 05214083 1 2023-09-01 2024-08-31 05214083 frs-bus:Director1 2023-09-01 2024-08-31 05214083 frs-bus:Director1 2023-08-31 05214083 frs-bus:Director1 2024-08-31 05214083 frs-bus:Director2 2023-09-01 2024-08-31 05214083 frs-bus:Director2 2023-08-31 05214083 frs-bus:Director2 2024-08-31 05214083 frs-bus:Director3 2023-09-01 2024-08-31 05214083 frs-bus:Director3 2023-08-31 05214083 frs-bus:Director3 2024-08-31 05214083 frs-bus:CompanySecretary1 2023-09-01 2024-08-31 05214083 frs-countries:EnglandWales 2023-09-01 2024-08-31 05214083 2022-08-31 05214083 2023-08-31 05214083 2022-09-01 2023-08-31 05214083 frs-core:CurrentFinancialInstruments 2023-08-31 05214083 frs-core:Non-currentFinancialInstruments 2023-08-31 05214083 frs-core:ShareCapital 2023-08-31 05214083 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31
Registered number: 05214083
Event Supplies Limited
Financial Statements
For The Year Ended 31 August 2024
Simply Accounts
1 Queen's Park Road
Handbridge
Chester
Cheshire
CH4 7AD
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05214083
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 275 387
275 387
CURRENT ASSETS
Debtors 5 58,595 51,708
Cash at bank and in hand 2,062 2,888
60,657 54,596
Creditors: Amounts Falling Due Within One Year 6 (56,534 ) (36,799 )
NET CURRENT ASSETS (LIABILITIES) 4,123 17,797
TOTAL ASSETS LESS CURRENT LIABILITIES 4,398 18,184
Creditors: Amounts Falling Due After More Than One Year 7 (4,360 ) (14,509 )
NET ASSETS 38 3,675
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 36 3,673
SHAREHOLDERS' FUNDS 38 3,675
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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 directors acknowledge their 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
Mrs Suzanne Fowler
Director
22/04/2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Event Supplies Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05214083 . The registered office is 1, Queen's Park Road, Handbridge, Chester, Cheshire, CH4 7AD.
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. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.
2.3. 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:
Plant & Machinery 25% Reducing Balance
Fixtures & Fittings 25% Reducing Balance
Computer Equipment 33% Reducing Balance
2.4. 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2023: 9)
9 9
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4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 September 2023 157 365 400 922
As at 31 August 2024 157 365 400 922
Depreciation
As at 1 September 2023 105 210 220 535
Provided during the period 13 39 60 112
As at 31 August 2024 118 249 280 647
Net Book Value
As at 31 August 2024 39 116 120 275
As at 1 September 2023 52 155 180 387
5. Debtors
2024 2023
£ £
Due within one year
Directors' loan accounts 58,595 51,708
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts 10,148 10,148
Corporation tax 43,761 24,062
Other taxes and social security 2,153 2,101
Pension Payable 472 488
56,534 36,799
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 4,360 14,509
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
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9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 September 2023 Amounts advanced Amounts repaid Amounts written off As at 31 August 2024
£ £ £ £ £
Mrs Suzanne Fowler 17,236 2,296 - - 19,532
Mrs Margaret Corps 17,236 2,296 - - 19,532
Mr Adrian Fowler 17,236 2,295 - - 19,531
The above loan is unsecured and repayable on demand. Interest of £1,764 has been charged.
10. Dividends
2024 2023
£ £
On equity shares:
Interim dividend paid 95,500 70,000
11. Ultimate Controlling Party
The company's ultimate controlling party is Mrs Suzanne Fowler and Mr Adrian Fowler by virtue of their joint ownership of 100% of the issued share capital in the company.
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