2024-01-012024-12-312024-12-31false03164494EMC Event Structures Limited2025-06-1896090falseiso4217:GBPxbrli:pure031644942024-01-01031644942024-12-31031644942024-01-012024-12-31031644942023-01-01031644942023-12-31031644942023-01-012023-12-3103164494bus:SmallEntities2024-01-012024-12-3103164494bus:AuditExempt-NoAccountantsReport2024-01-012024-12-3103164494bus:FullAccounts2024-01-012024-12-3103164494bus:PrivateLimitedCompanyLtd2024-01-012024-12-3103164494core:WithinOneYear2024-12-3103164494core:AfterOneYear2024-12-3103164494core:WithinOneYear2023-12-3103164494core:AfterOneYear2023-12-310316449412024-01-012024-12-3103164494core:ShareCapital2024-12-3103164494core:SharePremium2024-12-3103164494core:RevaluationReserve2024-12-3103164494core:OtherReservesSubtotal2024-12-3103164494core:RetainedEarningsAccumulatedLosses2024-12-3103164494core:ShareCapital2023-12-3103164494core:SharePremium2023-12-3103164494core:RevaluationReserve2023-12-3103164494core:OtherReservesSubtotal2023-12-3103164494core:RetainedEarningsAccumulatedLosses2023-12-3103164494core:LandBuildings2024-12-3103164494core:PlantMachinery2024-12-3103164494core:Vehicles2024-12-3103164494core:FurnitureFittings2024-12-3103164494core:OfficeEquipment2024-12-3103164494core:NetGoodwill2024-12-3103164494core:IntangibleAssetsOtherThanGoodwill2024-12-3103164494core:ListedExchangeTraded2024-12-3103164494core:UnlistedNon-exchangeTraded2024-12-3103164494core:LandBuildings2023-12-3103164494core:PlantMachinery2023-12-3103164494core:Vehicles2023-12-3103164494core:FurnitureFittings2023-12-3103164494core:OfficeEquipment2023-12-3103164494core:NetGoodwill2023-12-3103164494core:IntangibleAssetsOtherThanGoodwill2023-12-3103164494core:ListedExchangeTraded2023-12-3103164494core:UnlistedNon-exchangeTraded2023-12-3103164494core:LandBuildings2024-01-012024-12-3103164494core:PlantMachinery2024-01-012024-12-3103164494core:Vehicles2024-01-012024-12-3103164494core:FurnitureFittings2024-01-012024-12-3103164494core:OfficeEquipment2024-01-012024-12-3103164494core:NetGoodwill2024-01-012024-12-3103164494core:IntangibleAssetsOtherThanGoodwill2024-01-012024-12-3103164494core:ListedExchangeTraded2024-01-012024-12-3103164494core:UnlistedNon-exchangeTraded2024-01-012024-12-3103164494core:MoreThanFiveYears2024-01-012024-12-3103164494core:Non-currentFinancialInstruments2024-12-3103164494core:Non-currentFinancialInstruments2023-12-3103164494dpl:CostSales2024-01-012024-12-3103164494dpl:DistributionCosts2024-01-012024-12-3103164494core:LandBuildings2024-01-012024-12-3103164494core:PlantMachinery2024-01-012024-12-3103164494core:Vehicles2024-01-012024-12-3103164494core:FurnitureFittings2024-01-012024-12-3103164494core:OfficeEquipment2024-01-012024-12-3103164494dpl:AdministrativeExpenses2024-01-012024-12-3103164494core:NetGoodwill2024-01-012024-12-3103164494core:IntangibleAssetsOtherThanGoodwill2024-01-012024-12-3103164494dpl:GroupUndertakings2024-01-012024-12-3103164494dpl:ParticipatingInterests2024-01-012024-12-3103164494dpl:GroupUndertakingscore:ListedExchangeTraded2024-01-012024-12-3103164494core:ListedExchangeTraded2024-01-012024-12-3103164494dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2024-01-012024-12-3103164494core:UnlistedNon-exchangeTraded2024-01-012024-12-3103164494dpl:CostSales2023-01-012023-12-3103164494dpl:DistributionCosts2023-01-012023-12-3103164494core:LandBuildings2023-01-012023-12-3103164494core:PlantMachinery2023-01-012023-12-3103164494core:Vehicles2023-01-012023-12-3103164494core:FurnitureFittings2023-01-012023-12-3103164494core:OfficeEquipment2023-01-012023-12-3103164494dpl:AdministrativeExpenses2023-01-012023-12-3103164494core:NetGoodwill2023-01-012023-12-3103164494core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3103164494dpl:GroupUndertakings2023-01-012023-12-3103164494dpl:ParticipatingInterests2023-01-012023-12-3103164494dpl:GroupUndertakingscore:ListedExchangeTraded2023-01-012023-12-3103164494core:ListedExchangeTraded2023-01-012023-12-3103164494dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-01-012023-12-3103164494core:UnlistedNon-exchangeTraded2023-01-012023-12-3103164494core:NetGoodwill2024-12-3103164494core:IntangibleAssetsOtherThanGoodwill2024-12-3103164494core:LandBuildings2024-12-3103164494core:PlantMachinery2024-12-3103164494core:Vehicles2024-12-3103164494core:FurnitureFittings2024-12-3103164494core:OfficeEquipment2024-12-3103164494core:AfterOneYear2024-12-3103164494core:WithinOneYear2024-12-3103164494core:ListedExchangeTraded2024-12-3103164494core:UnlistedNon-exchangeTraded2024-12-3103164494core:ShareCapital2024-12-3103164494core:SharePremium2024-12-3103164494core:RevaluationReserve2024-12-3103164494core:OtherReservesSubtotal2024-12-3103164494core:RetainedEarningsAccumulatedLosses2024-12-3103164494core:NetGoodwill2023-12-3103164494core:IntangibleAssetsOtherThanGoodwill2023-12-3103164494core:LandBuildings2023-12-3103164494core:PlantMachinery2023-12-3103164494core:Vehicles2023-12-3103164494core:FurnitureFittings2023-12-3103164494core:OfficeEquipment2023-12-3103164494core:AfterOneYear2023-12-3103164494core:WithinOneYear2023-12-3103164494core:ListedExchangeTraded2023-12-3103164494core:UnlistedNon-exchangeTraded2023-12-3103164494core:ShareCapital2023-12-3103164494core:SharePremium2023-12-3103164494core:RevaluationReserve2023-12-3103164494core:OtherReservesSubtotal2023-12-3103164494core:RetainedEarningsAccumulatedLosses2023-12-3103164494core:NetGoodwill2023-01-0103164494core:IntangibleAssetsOtherThanGoodwill2023-01-0103164494core:LandBuildings2023-01-0103164494core:PlantMachinery2023-01-0103164494core:Vehicles2023-01-0103164494core:FurnitureFittings2023-01-0103164494core:OfficeEquipment2023-01-0103164494core:AfterOneYear2023-01-0103164494core:WithinOneYear2023-01-0103164494core:ListedExchangeTraded2023-01-0103164494core:UnlistedNon-exchangeTraded2023-01-0103164494core:ShareCapital2023-01-0103164494core:SharePremium2023-01-0103164494core:RevaluationReserve2023-01-0103164494core:OtherReservesSubtotal2023-01-0103164494core:RetainedEarningsAccumulatedLosses2023-01-0103164494core:AfterOneYear2024-01-012024-12-3103164494core:WithinOneYear2024-01-012024-12-3103164494core:Non-currentFinancialInstrumentscore:CostValuation2024-01-012024-12-3103164494core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-01-012024-12-3103164494core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-01-012024-12-3103164494core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-01-012024-12-3103164494core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-01-012024-12-3103164494core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-01-012024-12-3103164494core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-01-012024-12-3103164494core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-01-012024-12-3103164494core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-01-012024-12-3103164494core:Non-currentFinancialInstrumentscore:CostValuation2024-12-3103164494core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-12-3103164494core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-12-3103164494core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-12-3103164494core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-12-3103164494core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-12-3103164494core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-12-3103164494core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-12-3103164494core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-12-3103164494core:Non-currentFinancialInstrumentscore:CostValuation2023-12-3103164494core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-12-3103164494core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-12-3103164494core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-12-3103164494core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-12-3103164494core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-12-3103164494core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-12-3103164494core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-12-3103164494core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-12-3103164494bus:Director12024-01-012024-12-3103164494bus:Director22024-01-012024-12-3103164494bus:Director32024-01-012024-12-3103164494bus:Director42024-01-012024-12-3103164494core:FurnitureFittingsToolsEquipment2023-12-3103164494core:FurnitureFittingsToolsEquipment2024-01-012024-12-3103164494core:FurnitureFittingsToolsEquipment2024-12-31

EMC Event Structures Limited

(formerly B H P ASSOCIATES LIMITED)

Registered Number
03164494
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2024

EMC Event Structures Limited
Company Information
for the year from 1 January 2024 to 31 December 2024

Directors

PETERS, Benjamin Harry
PETERS, Caroline
PETERS, Samuel William Harry
PETERS, Victoria

Company Secretary

PETERS, Benjamin Harry

Registered Address

2 The Barns, Graystone Plains Lane
Hampsthwaite
Harrogate
HG3 2HT

Registered Number

03164494 (England and Wales)
EMC Event Structures Limited
Statement of Financial Position
31 December 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets31,990,4711,863,418
1,990,4711,863,418
Current assets
Debtors4585,719122,316
Cash at bank and on hand82,41394,548
668,132216,864
Creditors amounts falling due within one year5(806,278)(479,724)
Net current assets (liabilities)(138,146)(262,860)
Total assets less current liabilities1,852,3251,600,558
Creditors amounts falling due after one year6(819,718)(664,987)
Provisions for liabilities8(325,000)(294,000)
Net assets707,607641,571
Capital and reserves
Called up share capital22
Profit and loss account707,605641,569
Shareholders' funds707,607641,571
The financial statements were approved and authorised for issue by the Board of Directors on 18 June 2025, and are signed on its behalf by:
PETERS, Benjamin Harry
Director
Registered Company No. 03164494
EMC Event Structures Limited
Notes to the Financial Statements
for the year ended 31 December 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Basis of preparation
The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Going concern
The directors believe that the company has adequate resources to continue in operational existence for the foreseeable future. The company continues to have the support of the directors, shareholders and creditors and therefore continue to adopt the going concern basis of accounting in preparing the financial statements.
Employee benefits
The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in accruals in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.
Defined contribution pension plan
The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in other creditors in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement

Straight line (years)
Plant and machinery5
Fixtures and fittings3
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the Statement of Financial Position. They are depreciated over the shorter of their useful lives or the term of the lease. All other lease arrangements are classified as an operating lease.
Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
2.Average number of employees

20242023
Average number of employees during the year2327
3.Tangible fixed assets

Plant & machinery

Vehicles

Fixtures & fittings

Total

££££
Cost or valuation
At 01 January 242,000,181279,13038,7192,318,030
Additions400,618270,2322,315673,165
Disposals(63,215)(195,028)(1,861)(260,104)
At 31 December 242,337,584354,33439,1732,731,091
Depreciation and impairment
At 01 January 24345,13083,16826,314454,612
Charge for year296,43771,2354,806372,478
On disposals(5,385)(80,330)(755)(86,470)
At 31 December 24636,18274,07330,365740,620
Net book value
At 31 December 241,701,402280,2618,8081,990,471
At 31 December 231,655,051195,96212,4051,863,418
The net book value of assets held under finance leases of hire purchase contracts, included above are as follows: Plant and machinery £326,932 (2023 - £292,815) Motor vehicles £268,631 (2023 - £152,660)
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables25,97628,809
Amounts owed by group undertakings453,08045,258
Other debtors829-
Prepayments and accrued income105,83448,249
Total585,719122,316
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables206,247189,002
Bank borrowings and overdrafts190,422122,788
Taxation and social security105,56728,055
Finance lease and HP contracts153,125106,577
Other creditors138,30720,692
Accrued liabilities and deferred income12,61012,610
Total806,278479,724
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. The following liabilities included within creditors, amounts falling due within one year, are secured by the company: Finance lease and HP contracts £153,125 (2023 - £106,577) Bank loans £185,000 (2023 - £117,500)
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts368,276320,674
Other creditors451,442344,313
Total819,718664,987
The following liabilities included within creditors, amounts falling due after one year, are secured by the company: Bank loans £339,690 (2023 - £286,667) The following liabilities included within other creditors, amounts falling due after one year, are secured by the company: Finance lease and HP contracts £421,954 (2023 - £314,824)
7.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts421,954314,824
8.Provisions for liabilities
Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation. Provisions are charged as an expense to profit or loss in the year that the Company becomes aware of the obligation, and are measured at the best estimate at the Statement of financial position date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties. When payments are eventually made, they are charged to the provision carries in the Statement of financial position.

2024

2023

££
Net deferred tax liability (asset)325,000294,000
Total325,000294,000
9.Capital commitments
At 31 December 2024, the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods: Not later than 1 year £127,413 (2023 - £127,640) Later than 1 year and not later than 5 years £159,266 (2023 - £143,595)
10.Pension commitments
The company operates a defined contribution pension scheme in respect of the directors and employees. The company also makes contributions in respect of the directors' personal pension plans. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £10,907 (2023 - £15,259). Contributions totalling £2,028 (2023 - £1,903) were payable to the schemes at the period end and are included in creditors.
11.Controlling party
This company's parent undertaking and ultimate holding company is Prospect Companies Limited, a company registered in England and Wales, company number 15085058. Its registered office is the same as that of EMC Event Structures Limited.
12.Parent-subsidiary relationships
As part of a small group, this company is exempt from producing group accounts. These accounts are for this company alone.