IRIS Accounts Production v25.1.3.33 08662446 Board of Directors 1.2.24 31.1.25 31.1.25 0 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh086624462024-01-31086624462025-01-31086624462024-02-012025-01-31086624462023-01-31086624462023-02-012024-01-31086624462024-01-3108662446ns15:EnglandWales2024-02-012025-01-3108662446ns14:PoundSterling2024-02-012025-01-3108662446ns10:Director12024-02-012025-01-3108662446ns10:PrivateLimitedCompanyLtd2024-02-012025-01-3108662446ns10:SmallEntities2024-02-012025-01-3108662446ns10:AuditExemptWithAccountantsReport2024-02-012025-01-3108662446ns10:SmallCompaniesRegimeForDirectorsReport2024-02-012025-01-3108662446ns10:SmallCompaniesRegimeForAccounts2024-02-012025-01-3108662446ns10:FullAccounts2024-02-012025-01-310866244612024-02-012025-01-3108662446ns10:Director22024-02-012025-01-3108662446ns10:Director32024-02-012025-01-3108662446ns10:RegisteredOffice2024-02-012025-01-3108662446ns5:CurrentFinancialInstruments2025-01-3108662446ns5:CurrentFinancialInstruments2024-01-3108662446ns5:ShareCapital2025-01-3108662446ns5:ShareCapital2024-01-3108662446ns5:RetainedEarningsAccumulatedLosses2025-01-3108662446ns5:RetainedEarningsAccumulatedLosses2024-01-3108662446ns5:NetGoodwill2024-02-012025-01-3108662446ns5:IntangibleAssetsOtherThanGoodwill2024-02-012025-01-3108662446ns5:FurnitureFittings2024-02-012025-01-3108662446ns5:NetGoodwill2024-01-3108662446ns5:NetGoodwill2025-01-3108662446ns5:NetGoodwill2024-01-3108662446ns5:FurnitureFittings2024-01-3108662446ns5:FurnitureFittings2025-01-3108662446ns5:FurnitureFittings2024-01-3108662446ns5:WithinOneYearns5:CurrentFinancialInstruments2025-01-3108662446ns5:WithinOneYearns5:CurrentFinancialInstruments2024-01-31
REGISTERED NUMBER: 08662446 (England and Wales)





















FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

FOR

APERTURE EVENTS LTD

APERTURE EVENTS LTD (REGISTERED NUMBER: 08662446)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025




Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 4


APERTURE EVENTS LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JANUARY 2025







DIRECTORS: Mr D R Lloyd
Mr G S Denham
Mr D T F Perry





REGISTERED OFFICE: Chester Road
CRADLEY HEATH
West Midlands
B64 6AA





REGISTERED NUMBER: 08662446 (England and Wales)





ACCOUNTANTS: E R Grove & Co Limited
Grove House
Coombs Wood Court
Steel Park Road
Halesowen
West Midlands
B62 8BF

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
APERTURE EVENTS LTD

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 Aperture Events Ltd for the year ended 31 January 2025 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Aperture Events Ltd, 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 Aperture Events Ltd and state those matters that we have agreed to state to the Board of Directors of Aperture Events Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Aperture Events Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Aperture Events Ltd 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 Aperture Events Ltd. You consider that Aperture Events Ltd 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 Aperture Events Ltd. 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.






E R Grove & Co Limited
Grove House
Coombs Wood Court
Steel Park Road
Halesowen
West Midlands
B62 8BF


20 May 2025

APERTURE EVENTS LTD (REGISTERED NUMBER: 08662446)

BALANCE SHEET
31 JANUARY 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 17,790 15,276
17,790 15,276

CURRENT ASSETS
Stocks 1,704 1,704
Debtors 6 36,727 32,310
Cash at bank 142,658 173,131
181,089 207,145
CREDITORS
Amounts falling due within one year 7 41,766 66,157
NET CURRENT ASSETS 139,323 140,988
TOTAL ASSETS LESS CURRENT
LIABILITIES

157,113

156,264

PROVISIONS FOR LIABILITIES 3,380 3,819
NET ASSETS 153,733 152,445

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 153,633 152,345
SHAREHOLDERS' FUNDS 153,733 152,445

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 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 20 May 2025 and were signed on its behalf by:





Mr G S Denham - Director


APERTURE EVENTS LTD (REGISTERED NUMBER: 08662446)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

1. STATUTORY INFORMATION

Aperture Events Ltd 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2015, is being amortised evenly over its estimated useful life of five 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.
Fixtures and fittings - 20% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - 5 ).

APERTURE EVENTS LTD (REGISTERED NUMBER: 08662446)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2025

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 February 2024
and 31 January 2025 9,194
AMORTISATION
At 1 February 2024
and 31 January 2025 9,194
NET BOOK VALUE
At 31 January 2025 -
At 31 January 2024 -

5. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1 February 2024 30,248
Additions 6,409
At 31 January 2025 36,657
DEPRECIATION
At 1 February 2024 14,972
Charge for year 3,895
At 31 January 2025 18,867
NET BOOK VALUE
At 31 January 2025 17,790
At 31 January 2024 15,276

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 1,293 2,330
Amounts owed by group undertakings 33,972 27,349
Other debtors 1,462 2,631
36,727 32,310

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 5,708 4,889
Taxation and social security 34,303 59,513
Other creditors 1,755 1,755
41,766 66,157

APERTURE EVENTS LTD (REGISTERED NUMBER: 08662446)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2025

8. RELATED PARTY DISCLOSURES

During the year the company was charged £452,759 (2024: £331,163) from Dunns Imaging Group Limited for goods and services provided and overheads recharged. At the year end date £2,762 (2024: £3,016) was due to Dunns Imaging Group Limited in respect of these transactions and £33,972 (2024: £27,349) was due from Dunns Imaging Group Limited in respect of other borrowings. Aperture Events Limited is a wholly owned subsidiary of Dunns Imaging Group Limited. These transactions were at a commercial price and on normal terms.

9. ULTIMATE CONTROLLING PARTY

The controlling party is Dunns Imaging Group Limited.