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Registered number: 07150569









NTERACTIVE CONSULTING & EVENTS LIMITED









ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

 
NTERACTIVE CONSULTING & EVENTS LIMITED
 
 
COMPANY INFORMATION


Directors
M F Brownfield 
N Evans 




Registered number
07150569



Registered office
23 The Causeway

Staines-Upon-Thames

Middlesex

TW18 3AQ




Independent auditors
FLB Audit LLP
Chartered Accountants & Statutory Auditors

1010 Eskdale Road

Winnersh

Wokingham

RG41 5TS





 
NTERACTIVE CONSULTING & EVENTS LIMITED
 

CONTENTS



Page
Strategic report
1 - 2
Directors' report
3 - 4
Independent auditors' report
5 - 8
Statement of comprehensive income
9
Balance sheet
10
Statement of changes in equity
11
Statement of cash flows
12
Notes to the financial statements
13 - 29


 
NTERACTIVE CONSULTING & EVENTS LIMITED
 
 
STRATEGIC REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024

Introduction
 
The Directors presents their report and the audited financial statements for the year ended 31 December 2024.

Nteractive Consulting & Events Limited ('the Company') is a private company limited by shares and is incorporated, registered and domiciled in the United Kingdom and the registered number is 07150569. The address of the registered office is 23 The Causeway, Staines-upon-Thames, TW18 3AQ.

Business review
 
Nteractive is an award winning creative brand experience agency that specialises in conferences, incentive programs, C level and VIP experiences, lifestyle events, content creation, brand films, digital experiences, stand design, production launches, experiential activations, in store activations and brand communications support. We architect experiences that connect brands with target audiences. We remove the complexities of managing an event portfolio and eliminate inefficiencies by offering a full suite of flexible services.

The profit before taxation was £3,121,149 (2023: £1,449,094) and net assets were £5,440,577 (2023: £3,893,681). Turnover achieved in the period amounted to £46,212,378 (2023: £33,348,921).
Principal risks and uncertainties

Based near London Heathrow, Nteractive plans and executes projects on a global scale. We operate brand experiences around the world that are seamlessly engineered to accelerate business success.

The company therefore maintains considerable financial reserves in a range of different currencies. The company mitigates against fluctuations in currency values by hedging against market changes. 

The company also adopts strict credit control policies to mitigate the risk of incurring bad debts. 

Financial Instrument Risk 

The company only uses basic financial instruments. The directors do not perceive any significant risk to the company from the use of financial instruments, apart from the risks associated with non-payment of invoices by clients. The company adopts strict credit control policies to mitigate the risk of incurring bad debts. 

Business Model

Nteractive employs a full time staff that are well-trained and operate inside a structure that is capable of delivering an end-to-end brand experience across the event spectrum. Peak periods are then further resourced with strong freelancers that operate inside our standard business processes.

Page 1

 
NTERACTIVE CONSULTING & EVENTS LIMITED
 

STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024

Trends and factors
 
1. The year has been one of strong growth for the agency. The expansion of the business has led to further strategic investment in our senior leadership team with the notable addition of Ian Cummings as our new CEO who brings significant experience running larger agencies.

2. Along with additional personnel we have also activated new digital programmes which is leading to far greater operational and financial visibility for the company and the board combined.

3. Our freelance to full time employee ratio has improved  - further enabling a consistent company culture with aligning to our aforementioned focus of  better ESG goals.

4. We have retained our ISO27001 rating and have seen moderate growth in the digital sector – however aligned with direct investment in marketing resource and a forward looking strategy of higher visibility as an agency we are confident of further growth in 2025

5. As with 2023 – our investment in information technology and people, as the backbone of the company continues to remain ahead of client needs, compliance and security. 

Financial key performance indicators
 
The company has a number of key financial and utilisation metrics which provide the leadership with straightforward data to make decisions and department heads to provide business cases for people. We have reviewed those towards the end of the year against strong predicted growth in 2024. These cover both financial and non financial data. The principal financial key performance indicators are as follows: 
 
Turnover increased by 39% from £33.3M to £46.2M. The Gross margin fell slighly from 23.4% to 23.1% as the mix of business changed. Administrative expenses rose by 20% as the company invested in the team. Cash and bank balances increased by £3.9m or 81% year on year. 


This report was approved by the board on 30 September 2025 and signed on its behalf.



M F Brownfield
Director

Page 2

 
NTERACTIVE CONSULTING & EVENTS LIMITED
 
 
 
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024

The directors present their report and the financial statements for the year ended 31 December 2024.

Directors' responsibilities statement

The directors are responsible for preparing the Strategic report, the Directors' report and the financial statements in accordance with applicable law and regulations.
 
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of the profit or loss of the Company for that period.

 In preparing these financial statements, the directors are required to:


select suitable accounting policies for the Company's financial statements and then apply them consistently;

make judgments and accounting estimates that are reasonable and prudent;

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and to enable them to ensure that the financial statements comply with the Companies Act 2006They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Results and dividends

The profit for the year, after taxation, amounted to £2,336,896 (2023 - £1,101,189).

Dividends declared to shareholders were £790,000 (2023: £796,000).  

Directors

The directors who served during the year were:

M F Brownfield 
N Evans 

Future developments

The company will continue to focus on being a client centric organisation and empower every employee to be an enabler of growth. Our global delivery model for clients will be further strengthened as one of our unique selling propositions.

Page 3

 
NTERACTIVE CONSULTING & EVENTS LIMITED
 
 
 
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024

Disclosure of information to auditors

Each of the persons who are directors at the time when this Directors' report is approved has confirmed that:
 
so far as the director is aware, there is no relevant audit information of which the Company's auditors are unaware, and

the director has taken all the steps that ought to have been taken as a director in order to be aware of any relevant audit information and to establish that the Company's auditors are aware of that information.

Post balance sheet events

There have been no significant events affecting the Company since the year end.

Auditors

The auditorsFLB Audit LLPwill be proposed for reappointment in accordance with section 485 of the Companies Act 2006.

This report was approved by the board on 30 September 2025 and signed on its behalf.
 





M F Brownfield
Director

Page 4

 
NTERACTIVE CONSULTING & EVENTS LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF NTERACTIVE CONSULTING & EVENTS LIMITED
 

Opinion


We have audited the financial statements of Nteractive Consulting & Events Limited (the 'Company') for the year ended 31 December 2024, which comprise the Statement of comprehensive income, the Balance sheet, the Statement of cash flows, the Statement of changes in equity and the related notes, including a summary of significant accounting policiesThe financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).


In our opinion the financial statements:


give a true and fair view of the state of the Company's affairs as at 31 December 2024 and of its profit for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.


Basis for opinion


We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the Company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.


Conclusions relating to going concern


In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.


Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.


Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.


Page 5

 
NTERACTIVE CONSULTING & EVENTS LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF NTERACTIVE CONSULTING & EVENTS LIMITED (CONTINUED)


Other information


The other information comprises the information included in the Annual Report other than the financial statements and our Auditors' report thereon. The directors are responsible for the other information contained within the Annual ReportOur opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.


We have nothing to report in this regard.


Opinion on other matters prescribed by the Companies Act 2006
 

In our opinion, based on the work undertaken in the course of the audit:


the information given in the Strategic report and the Directors' report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the Strategic report and the Directors' report have been prepared in accordance with applicable legal requirements.


Matters on which we are required to report by exception
 

In the light of the knowledge and understanding of the Company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic report or the Directors' report.


We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:


adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of directors' remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.


Responsibilities of directors
 

As explained more fully in the Directors' responsibilities statement set out on page 3, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.


In preparing the financial statements, the directors are responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the Company or to cease operations, or have no realistic alternative but to do so.


Page 6

 
NTERACTIVE CONSULTING & EVENTS LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF NTERACTIVE CONSULTING & EVENTS LIMITED (CONTINUED)


Auditors' responsibilities for the audit of the financial statements
 

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.


Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

enquiring of management concerning actual and potential litigation and claims;
performing analytical procedures to identify any unusual results that may indicate risks of material misstatement due to fraud;
reading minutes of meetings, enquiring from management and reviewing legal expenses for any indication of breaches of law & regulations;
assessment of revenue on a proof in total basis;
assessing any management override of controls by testing journal entries and other adjustments and reviewing accounting estimates for indications of potential bias;
evaluating any transactions that are unusual or outside the normal course of business; and
maintaining alert to any fraud risks throughout the audit.


Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.


A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' report.


Use of our report
 

This report is made solely to the Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an Auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's members, as a body, for our audit work, for this report, or for the opinions we have formed.


Page 7

 
NTERACTIVE CONSULTING & EVENTS LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF NTERACTIVE CONSULTING & EVENTS LIMITED (CONTINUED)





Daniel Reid (FCA) (Senior statutory auditor)
  
for and on behalf of
FLB Audit LLP
 
Chartered Accountants
Statutory Auditors
  
1010 Eskdale Road
Winnersh
Wokingham
RG41 5TS

30 September 2025
Page 8

 
NTERACTIVE CONSULTING & EVENTS LIMITED
 
 
STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 DECEMBER 2024

2024
2023
Note
£
£

  

Turnover
 4 
46,212,378
33,348,921

Cost of sales
  
(35,548,238)
(25,560,095)

Gross profit
  
10,664,140
7,788,826

Administrative expenses
  
(7,602,928)
(6,342,991)

Operating profit
 5 
3,061,212
1,445,835

Interest receivable and similar income
 9 
37,064
3,132

Interest payable and similar expenses
 10 
(1,915)
(304)

Other finance income
  
24,788
431

Profit before tax
  
3,121,149
1,449,094

Tax on profit
 11 
(784,253)
(347,905)

Profit for the financial year
  
2,336,896
1,101,189

There was no other comprehensive income for 2024 (2023:£NIL).

The notes on pages 13 to 29 form part of these financial statements.

Page 9

 
NTERACTIVE CONSULTING & EVENTS LIMITED
REGISTERED NUMBER: 07150569

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Intangible assets
 13 
34,275
46,624

Tangible assets
 14 
64,262
38,885

Investments
 15 
415,154
390,366

  
513,691
475,875

Current assets
  

Debtors: amounts falling due within one year
 16 
16,969,284
15,139,678

Cash at bank and in hand
 17 
8,831,654
4,878,470

  
25,800,938
20,018,148

Creditors: amounts falling due within one year
 18 
(20,860,343)
(16,593,941)

Net current assets
  
 
 
4,940,595
 
 
3,424,207

Total assets less current liabilities
  
5,454,286
3,900,082

Provisions for liabilities
  

Deferred tax
 20 
(13,709)
(6,401)

  
 
 
(13,709)
 
 
(6,401)

Net assets
  
5,440,577
3,893,681


Capital and reserves
  

Called up share capital 
 21 
100
100

Profit and loss account
 22 
5,440,477
3,893,581

  
5,440,577
3,893,681


The financial statements were approved and authorised for issue by the board and were signed on its behalf on 30 September 2025.




M F Brownfield
Director

The notes on pages 13 to 29 form part of these financial statements.

Page 10

 
NTERACTIVE CONSULTING & EVENTS LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2024


Called up share capital
Profit and loss account
Total equity

£
£
£


At 1 January 2023
100
3,588,392
3,588,492


Comprehensive income for the year

Profit for the year
-
1,101,189
1,101,189
Total comprehensive income for the year
-
1,101,189
1,101,189


Contributions by and distributions to owners

Dividends: Equity capital
-
(796,000)
(796,000)


Total transactions with owners
-
(796,000)
(796,000)



At 1 January 2024
100
3,893,581
3,893,681


Comprehensive income for the year

Profit for the year
-
2,336,896
2,336,896
Total comprehensive income for the year
-
2,336,896
2,336,896


Contributions by and distributions to owners

Dividends: Equity capital
-
(790,000)
(790,000)


At 31 December 2024
100
5,440,477
5,440,577


The notes on pages 13 to 29 form part of these financial statements.

Page 11

 
NTERACTIVE CONSULTING & EVENTS LIMITED
 

STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2024

2024
2023
£
£

Cash flows from operating activities

Profit for the financial year
2,336,896
1,101,189

Adjustments for:

Amortisation of intangible assets
20,411
6,547

Depreciation of tangible assets
40,297
16,790

Profit on disposal of tangible assets
(62)
-

Interest paid
1,915
304

Interest received
(31,751)
(3,132)

Taxation charge
784,253
347,905

(Increase) in debtors
(1,736,503)
(9,901,130)

Increase in creditors
4,163,233
10,346,070

Net fair value (gains)/losses recognised in P&L
(24,788)
-

Corporation tax (paid)
(755,825)
(444,675)

Net cash generated from operating activities

4,798,076
1,469,868


Cash flows from investing activities

Purchase of intangible fixed assets
(8,062)
(53,171)

Purchase of tangible fixed assets
(67,095)
(48,257)

Sale of tangible fixed assets
1,483
-

Interest received
20,697
3,132

Net cash from investing activities

(52,977)
(98,296)

Cash flows from financing activities

Dividends paid
(790,000)
(796,000)

Interest paid
(1,915)
(304)

Net cash used in financing activities
(791,915)
(796,304)

Net increase in cash and cash equivalents
3,953,184
575,268

Cash and cash equivalents at beginning of year
4,878,470
4,303,202

Cash and cash equivalents at the end of year
8,831,654
4,878,470


Cash and cash equivalents at the end of year comprise:

Cash at bank and in hand
8,831,654
4,878,470

8,831,654
4,878,470


Page 12

 
NTERACTIVE CONSULTING & EVENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

Nteractive Consulting & Events Limited is a private company limited by shares. The company was incorporated in the United Kingdom and is registered in England and Wales. The registration number is 07150569. The registered office is 23 The Causeway, Staines-Upon-Thames, Middlesex, TW18 3AQ.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies (see note 3).

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Page 13

 
NTERACTIVE CONSULTING & EVENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.5

Pensions

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 payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.6

Share-based payments

Where share options are awarded to employees, the fair value of the options at the date of grant is charged to profit or loss over the vesting period. Non-market vesting conditions are taken into account by adjusting the number of equity instruments expected to vest at each balance sheet date so that, ultimately, the cumulative amount recognised over the vesting period is based on the number of options that eventually vest. Market vesting conditions are factored into the fair value of the options granted. The cumulative expense is not adjusted for failure to achieve a market vesting condition.
The fair value of the award also takes into account non-vesting conditions. These are either factors beyond the control of either party (such as a target based on an index) or factors which are within the control of one or other of the parties (such as the Company keeping the scheme open or the employee maintaining any contributions required by the scheme).
Where the terms and conditions of options are modified before they vest, the increase in the fair value of the options, measured immediately before and after the modification, is also charged to profit or loss over the remaining vesting period.
Where equity instruments are granted to persons other than employees, profit or loss is charged with fair value of goods and services received.

Page 14

 
NTERACTIVE CONSULTING & EVENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.7

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


 
2.8

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 Amortisation is provided on the following bases:

Computer software
-
33%
straight line

 
2.9

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 15

 
NTERACTIVE CONSULTING & EVENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)


2.9
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Plant and machinery
-
25%
straight line
Fixtures and fittings
-
33%
straight line
Computer equipment
-
50%
straight line

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 disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.10

Valuation of investments

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
2.11

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.12

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

In the Statement of cash flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the Company's cash management.

 
2.13

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 16

 
NTERACTIVE CONSULTING & EVENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.14

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

 
2.15

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Balance sheet when the Company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

Other financial assets

Other financial assets, which includes investments in equity instruments which are not classified as subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the recognised transaction price. Such assets are subsequently measured at fair value with the changes in fair value being recognised in the profit or loss. Where other financial assets are not publicly traded, hence their fair value cannot be measured reliably, they are measured at cost less impairment.

Impairment of financial assets

At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss. 

Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial asset(s) have been adversely impacted. The
Page 17

 
NTERACTIVE CONSULTING & EVENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)


2.15
Financial instruments (continued)

impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset(s) original effective interest rate.

If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit or loss.

Basic financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

Other financial instruments

Derivatives, including forward exchange contracts, futures contracts and interest rate swaps, are not classified as basic financial instruments. These are initially recognised at fair value on the date the derivative contract is entered into, with costs being charged to the profit or loss. They are subsequently measured at fair value with changes in the profit or loss.

Debt instruments that do not meet the conditions as set out in FRS 102 paragraph 11.9 are subsequently measured at fair value through the profit or loss. This recognition and measurement would also apply to financial instruments where the performance is evaluated on a fair value basis as with a documented risk management or investment strategy.

Derecognition of financial instruments

Derecognition of financial assets

Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the Company transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Company will continue to recognise the value of the portion of the
Page 18

 
NTERACTIVE CONSULTING & EVENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)


2.15
Financial instruments (continued)

risks and rewards retained.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.

 
2.16

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Judgments in applying accounting policies and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date, and the amounts reported for income and expenditure during the period. The following are the areas where judgement has been exercised and/or there is considered to be a source of estimation uncertainty that may be regarded as giving rise to the risk of material adjustment to the carrying amounts of asset and liabilities within the next financial period.
Revenue recognition 
Revenue from services is accounted for using the stage of completion method. An estimate must be made by management of the stage of completion on projects, although estimation uncertainty is minimised by the setting-out of clear stage targets within contracts with clients.
Foreign currency translation 
The company enters into significant transactions denominated in currencies ouside of its functional currency. Judgement is required to determine whether translation rates used are appropriate for internal and external reporting purposes. 
Useful economic lives
Tangible and intangible fixed assets are amortised over their estimated useful lives taking into account residual values, where appropriate. The actual lives of the assets and residual values are regularly assessed and may vary depending on several factors. In re-assessing asset lives, factors such as technological innovation, product life cycles and maintenance programmes are considered. Residual value assessments consider issues such as future market conditions, the remaining life of the asset and projected disposal values. Refer to notes 13 and 14 for details of such assets. Note 2 details the useful economic lives applied.

Page 19

 
NTERACTIVE CONSULTING & EVENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

4.


Turnover

The whole of the turnover is attributable to event management.

Analysis of turnover by country of destination:

2024
2023
£
£

United Kingdom
2,573,984
2,844,863

Rest of Europe
1,982,217
4,053,536

Rest of the World
41,656,177
26,450,522

46,212,378
33,348,921



5.


Operating profit

The operating profit is stated after charging:

2024
2023
£
£

Depreciation
40,297
16,790

Exchange differences
(245,736)
1,238,537

Other operating lease rentals
80,500
80,500

Amortisation
20,411
6,547


6.


Auditors' remuneration

During the year, the Company obtained the following services from the Company's auditors:


2024
2023
£
£

Fees payable to the Company's auditors for the audit of the Company's financial statements
20,500
20,000
Page 20

 
NTERACTIVE CONSULTING & EVENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

7.


Employees

Staff costs, including directors' remuneration, were as follows:


2024
2023
£
£

Wages and salaries
4,828,266
4,042,685

Social security costs
556,975
474,324

Cost of defined contribution scheme
116,871
68,712

5,502,112
4,585,721


The average monthly number of employees, including the directors, during the year was as follows:


        2024
        2023
            No.
            No.







Directors
2
2



Operations
69
60

71
62


8.


Directors' remuneration

2024
2023
£
£

Directors' emoluments
85,000
20,000

85,000
20,000



9.


Interest receivable

2024
2023
£
£


Other interest receivable
37,064
3,132

37,064
3,132

Page 21

 
NTERACTIVE CONSULTING & EVENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

10.


Interest payable and similar expenses

2024
2023
£
£


Other loan interest payable
1,915
304

1,915
304


11.


Taxation


2024
2023
£
£

Corporation tax


Current tax on profits for the year
776,945
341,399

Adjustments in respect of previous periods
-
7,411


776,945
348,810


Total current tax
776,945
348,810

Deferred tax


Origination and reversal of timing differences
7,308
(905)

Total deferred tax
7,308
(905)


Tax on profit
784,253
347,905
Page 22

 
NTERACTIVE CONSULTING & EVENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
 
11.Taxation (continued)


Factors affecting tax charge for the year

The tax assessed for the year is higher than (2023 - higher than) the standard rate of corporation tax in the UK of 25% (2023 - 23.5%). The differences are explained below:

2024
2023
£
£


Profit on ordinary activities before tax
3,121,149
1,449,094


Profit on ordinary activities multiplied by standard rate of corporation tax in the UK of 25% (2023 - 23.5%)
780,287
340,537

Effects of:


Expenses not deductible for tax purposes, other than goodwill amortisation and impairment
9,881
7,370

Adjustments to tax charge in respect of prior periods
-
7,411

Non-taxable income
(6,197)
-

Other differences leading to an increase (decrease) in the tax charge
282
(7,413)

Total tax charge for the year
784,253
347,905


Factors that may affect future tax charges

There were no factors that may affect future tax charges.




12.


Dividends

2024
2023
£
£


B Ordinary and C Ordinary
790,000
796,000

790,000
796,000

Page 23

 
NTERACTIVE CONSULTING & EVENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

13.


Intangible assets




Computer software

£



Cost


At 1 January 2024
53,171


Additions
8,062



At 31 December 2024

61,233



Amortisation


At 1 January 2024
6,547


Charge for the year on owned assets
20,411



At 31 December 2024

26,958



Net book value



At 31 December 2024
34,275



At 31 December 2023
46,624



Page 24

 
NTERACTIVE CONSULTING & EVENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

14.


Tangible fixed assets





Plant and machinery
Fixtures and fittings
Computer equipment
Total

£
£
£
£



Cost or valuation


At 1 January 2024
85,959
127,863
45,972
259,794


Additions
-
1,810
65,285
67,095


Disposals
-
-
(1,483)
(1,483)



At 31 December 2024

85,959
129,673
109,774
325,406



Depreciation


At 1 January 2024
85,959
122,615
12,335
220,909


Charge for the year on owned assets
-
4,054
36,243
40,297


Disposals
-
-
(62)
(62)



At 31 December 2024

85,959
126,669
48,516
261,144



Net book value



At 31 December 2024
-
3,004
61,258
64,262



At 31 December 2023
-
5,248
33,637
38,885


15.


Fixed asset investments





Listed investments

£



Cost or valuation


At 1 January 2024
390,366


Revaluations
24,788



At 31 December 2024
415,154





Listed investments


The fair value of the listed investments at 31 December 2024 was £415,154 (2023 - £390,366).


Page 25

 
NTERACTIVE CONSULTING & EVENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

16.


Debtors

2024
2023
£
£


Trade debtors
14,676,898
12,927,943

Other debtors
951,510
801,166

Prepayments and accrued income
1,247,773
1,410,569

Tax recoverable
93,103
-

16,969,284
15,139,678



17.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
8,831,654
4,878,470

8,831,654
4,878,470



18.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
1,128,870
741,770

Corporation tax
451,945
348,776

Other taxation and social security
194,275
133,105

Other creditors
3,055,594
116,206

Accruals and deferred income
16,029,659
15,254,084

20,860,343
16,593,941


Page 26

 
NTERACTIVE CONSULTING & EVENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

19.


Financial instruments

2024
2023
£
£

Financial assets


Financial assets that are debt instruments measured at amortised cost
16,395,918
14,749,315

Financial assets measured at fair value through profit or loss
415,154
390,366

16,811,072
15,139,681


Financial liabilities


Financial liabilities measured at amortised cost
(5,206,531)
(1,951,284)


Financial assets measured at amortised cost comprise trade debtors of £14,676,898 (2023: £12,927,943), other debtors of £626,873 (2023: £488,044) and accrued income of £1,092,147 (2023: £1,333,328).
Financial assets measured at fair value through profit and loss comprise of listed investments. 


Financial liabilities measured at amortised cost comprise trade creditors of £1,128,870 (2023: £741,770), other creditors of £3,055,594 (2023: £116,206) and accruals of £2,277,101 (2023: £1,092,825).


20.


Deferred taxation




2024
2023


£

£






At beginning of year
(6,401)
(7,306)


Charged to profit or loss
(7,308)
905



At end of year
(13,709)
(6,401)

The provision for deferred taxation is made up as follows:

2024
2023
£
£


Accelerated capital allowances
(15,526)
(8,692)

Other timing differences
1,817
2,291

(13,709)
(6,401)

Page 27

 
NTERACTIVE CONSULTING & EVENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

21.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



9,998 (2023 - 9,998) Ordinary shares of £0.01 each
100
100
1 (2023 - 1) Ordinary B share of £0.01
-
-
1 (2023 - 1) Ordinary C share of £0.01
-
-

100

100



22.


Reserves

Profit and loss account

The reserve includes all current and prior period retained profits and losses made by the company. 

23.


Analysis of net debt




At 1 January 2024
Cash flows
At 31 December 2024
£

£

£

Cash at bank and in hand

4,878,470

3,953,184

8,831,654


4,878,470
3,953,184
8,831,654


24.


Share-based payments

The company has an equity-settled Enterprise Management Incentive Scheme ("EMI") which is available to certain employees who work for the company and satisfy the qualifying conditions and the EMI working time reqirements. 700 share options were in issue at the year end. As the options were granted in 2015, the company is not required to apply FRS 102:26 to equity instruments that were granted before the date of transition. As such, no charge has been recognised within the profit and loss in relation to the share based payment transactions. 


25.


Pension commitments

The Company operates a defined contributions pension scheme. 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 £116,871 (2023 - £68,712). Contributions totalling £24,178 (2023 - £17,017) were payable to the fund at the balance sheet date and are included in creditors.

Page 28

 
NTERACTIVE CONSULTING & EVENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

26.


Commitments under operating leases

At 31 December 2024 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

2024
2023
£
£


Not later than 1 year
80,496
80,496

Later than 1 year and not later than 5 years
100,620
181,116

181,116
261,612


27.


Transactions with directors

During the year the directors received advances of £1,047,035 (2023: £1,297,241) and made repayments of £903,745 (2023: £814,826). Interest was charged on the overdrawn loan accounts at the approved HMRC rate.


28.


Related party transactions

During the year the directors received equity distributions of £790,000 (2023: £796,000).
At the year end, included in other debtors, is the amount of £631,108 
(2023: £488,044) owed to the company by the directors.
At the year end, included in other creditors, is the amount of £1,255,034 (2023: £Nil) owed to Nteractive Consulting LLC, a company under common ownership.


29.


Controlling party

The ultimate controlling party is N Evans by virtue of his majority shareholding in the company. 

 
Page 29