REGISTERED NUMBER: 10437933 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

1 OCTOBER 2023 TO 29 SEPTEMBER 2024

FOR

EVENTUS INVESTMENTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

C S Ainscough

REGISTERED OFFICE:

Unit 9 Chanters Industrial Estate

Tyldesley Old Road

Atherton

Manchester

M46 9BE

REGISTERED NUMBER:

10437933 (England and Wales)

ACCOUNTANTS:

Fairhurst Accountants Ltd

Chartered Accountants

Douglas Bank House

Wigan Lane

Wigan

Lancashire

WN1 2TB

FIXED ASSETS

Tangible assets

4

1,429

1,965

Investment property

5

1,475,000

1,107,591

1,476,429

1,109,556

CURRENT ASSETS

Debtors

6

11,585

11,699

Cash at bank

9,008

10,176

20,593

21,875

CREDITORS

Amounts falling due within one year

7

784,275

791,898

NET CURRENT LIABILITIES

(763,682

)

(770,023

)

TOTAL ASSETS LESS CURRENT LIABILITIES

712,747

339,533

CREDITORS

Amounts falling due after more than one year

8

(319,027

)

(326,837

)

PROVISIONS FOR LIABILITIES

10

(87,827

)

(491

)

NET ASSETS

305,893

12,205

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

11

305,892

12,204

305,893

12,205

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 29 September 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 29 September 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 25 September 2025 and were signed by:

C S Ainscough - Director

1.	STATUTORY INFORMATION

Eventus Investments Limited 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 as modified by the revaluation of certain assets.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Plant and machinery etc

-

straight line over 5 years

Tangible fixed assets are included at cost less depreciation and impairment.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments

Short term financial assets, including trade and other debtors and bank balances, are measured at the transaction price. Financial assets that have no stated interest rate and are recoverable within one year shall be measured at the undiscounted amount due.

Short term financial liabilities, including trade and other creditors, are measured at the transaction price. Financial liabilities that have no stated interest rate and are payable within one year shall be measured at the undiscounted amount due.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

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 period 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2023 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 October 2023

and 29 September 2024

2,680

DEPRECIATION

At 1 October 2023

715

Charge for period

536

At 29 September 2024

1,251

NET BOOK VALUE

At 29 September 2024

1,429

At 30 September 2023

1,965

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 October 2023

1,107,591

Revaluations

367,409

At 29 September 2024

1,475,000

NET BOOK VALUE

At 29 September 2024

1,475,000

At 30 September 2023

1,107,591

The director has valued the property at 30 September 2024, taking into account current market conditions.

Fair value at 29 September 2024 is represented by:

£

Valuation in 2024

367,409

Cost

1,107,591

1,475,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Other debtors

1,400

-

Tax

-

1,262

Prepayments

10,185

10,437

11,585

11,699

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Bank loans and overdrafts

16,926

24,513

Other loans

765,786

764,683

Tax

(21

)

1,262

Accrued expenses

1,584

1,440

784,275

791,898

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Bank loans - 1-2 years

18,607

24,513

Bank loans - 2-5 years

67,665

73,538

Bank loans more than 5 years

232,755

228,786

319,027

326,837

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more than 5 years

232,755

228,786

9.	SECURED DEBTS

The following secured debts are included within creditors:

2024

2023

£

£

Bank loans

335,953

351,350

The bank loan is secured by way of a fixed and floating charge over the investment property.

10.	PROVISIONS FOR LIABILITIES

2024

2023

£

£

Deferred tax

87,827

491

Deferred

tax

£

Balance at 1 October 2023

491

Provided during period

82,836

Balance at 29 September 2024

83,327

**

BALANCE ABOVE AT END OF YEAR RE DEFERRED TAX ON CLIENT SCREEN OF

83,327

DOES NOT AGREE TO CURRENT YEAR TOTAL OF ACCOUNTS PER TB

87,827

PLEASE CHECK CLIENT SCREEN - NOTES TO FINANCIAL STATEMENTS - BALANCE SHEET ITEMS - PROVISIONS FOR LIABILITIES - MOVEMENT IN PROVISIONS ETC

Please note: a deferred tax asset should be entered as a negative balance (i.e. include a "-" sign)

11.

RESERVES

Retained

earnings

£

At 1 October 2023

12,204

Profit for the period

293,688

At 29 September 2024

305,892

Included in retained earnings is £284,573 of non-distributable reserves relating to the valuation of investment properties and respective deferred tax provision.

12.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 29 September 2024 and the year ended 30 September 2023:

2024

2023

£

£

C S Ainscough

Balance outstanding at start of period

(65,000

)

3,739

Amounts repaid

-

(68,739

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

-

(65,000

)

13.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

14.	ULTIMATE PARENT COMPANY