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GENERATION EXHIBITIONS LIMITED

Registered Number
13221815
(England and Wales)

Unaudited Financial Statements for the Year ended
28 February 2025

GENERATION EXHIBITIONS LIMITED
Company Information
for the year from 1 March 2024 to 28 February 2025

Director | FISHER, David

Registered Address | 7 & 8 Edison Buildings Electric Wharf
| Coventry
| CV1 4JA

Registered Number | 13221815 (England and Wales)

GENERATION EXHIBITIONS LIMITED
Balance Sheet as at
28 February 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Intangible assets | 3 |  |  | 2,584 |  |  |  | -
Tangible assets | 4 |  |  | 27,767 |  |  |  | 39,083
|  |  |  | 30,351 |  |  |  | 39,083
Current assets |  |  |  |  |  |  |  |
Debtors |  | 300,198 |  |  |  | 97,395 |  |
Cash at bank and on hand |  | 194,956 |  |  |  | 413,585 |  |
|  | 495,154 |  |  |  | 510,980 |  |
Creditors amounts falling due within one year | 5 | (150,193) |  |  |  | (162,917) |  |
Net current assets (liabilities) |  |  |  | 344,961 |  |  |  | 348,063
Total assets less current liabilities |  |  |  | 375,312 |  |  |  | 387,146
Creditors amounts falling due after one year | 6 |  |  | (10,208) |  |  |  | (21,763)
Net assets |  |  |  | 365,104 |  |  |  | 365,383
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 300 |  |  |  | 200
Profit and loss account |  |  |  | 364,804 |  |  |  | 365,183
Shareholders' funds |  |  |  | 365,104 |  |  |  | 365,383

- The company was entitled to exemption from audit for this reporting period 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 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 21 August 2025, and are signed on its behalf by:
FISHER, David Director Registered Company No. 13221815

GENERATION EXHIBITIONS LIMITED
Notes to the Financial Statements
for the year ended 28 February 2025

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.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Revenue from sale of goods
--- | ---
| Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

| Employee benefits
--- | ---
| Contributions to defined contribution plans are expensed in the period to which they relate.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Intangible assets
--- | ---
| Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

| 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 balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

| Trade and other debtors
--- | ---
| 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, less any impairment losses for bad and doubtful debts.

| Cash and cash equivalents
--- | ---
| Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

| Trade and other creditors
--- | ---
| 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.

| Share capital
--- | ---
| Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

| Related parties
--- | ---
| For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 5 |  | 4

3. | Intangible assets
--- | ---

|  | Other |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| Additions | 2,584 |  | 2,584
| At 28 February 25 | 2,584 |  | 2,584
| Net book value
| At 28 February 25 | 2,584 |  | 2,584
| At 29 February 24 | - |  | -

4. | Tangible fixed assets
--- | ---

|  | Vehicles |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £
| Cost or valuation
| At 01 March 24 | 39,125 |  | 2,653 |  | 41,778
| Additions | - |  | 2,547 |  | 2,547
| At 28 February 25 | 39,125 |  | 5,200 |  | 44,325
| Depreciation and impairment
| At 01 March 24 | 2,601 |  | 94 |  | 2,695
| Charge for year | 13,041 |  | 822 |  | 13,863
| At 28 February 25 | 15,642 |  | 916 |  | 16,558
| Net book value
| At 28 February 25 | 23,483 |  | 4,284 |  | 27,767
| At 29 February 24 | 36,524 |  | 2,559 |  | 39,083

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 73,357 |  | 29,605
| Bank borrowings and overdrafts | - |  | 11,178
| Taxation and social security | 53,465 |  | 83,550
| Finance lease and HP contracts | 10,418 |  | 10,395
| Accrued liabilities and deferred income | 12,953 |  | 28,189
| Total | 150,193 |  | 162,917

| 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.

6. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other creditors | 10,208 |  | 21,763
| Total | 10,208 |  | 21,763

7. | Obligations under finance leases
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Finance lease and HP contracts | 20,627 |  | 32,158