REGISTERED NUMBER: 10343158 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

Escape Live SUA Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

J T Dalziel

J S Sodhi

REGISTERED OFFICE:

54 Grafton Street

Coventry

CV1 2HW

REGISTERED NUMBER:

10343158 (England and Wales)

ACCOUNTANTS:

BFN Accounts & Tax Limited

Hillcrest

22 Church Street

Blakesley

Towcester

Northamptonshire

NN12 8RA

FIXED ASSETS

Tangible assets

4

1,985

2,646

CURRENT ASSETS

Debtors

5

14,276

59,457

Cash at bank and in hand

15,561

51,132

29,837

110,589

CREDITORS

Amounts falling due within one year

6

24,531

30,124

NET CURRENT ASSETS

5,306

80,465

TOTAL ASSETS LESS CURRENT LIABILITIES

7,291

83,111

CREDITORS

Amounts falling due after more than one year

7

(19,167

)

(29,167

)

PROVISIONS FOR LIABILITIES

(377

)

(525

)

NET (LIABILITIES)/ASSETS

(12,253

)

53,419

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(12,353

)

53,319

(12,253

)

53,419

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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 29 September 2025 and were signed on its behalf by:

R Dyke - Director

1.	STATUTORY INFORMATION

Escape Live SUA 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.

Going Concern

The accounts have been prepared on the going concern basis.

Although the directors do not foresee any uncertainties arising within the next 12 months, they, along with the group, have committed to support the business should difficulties arise.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

-

25% on reducing balance

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.

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 8 (2023 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 January 2024

and 31 December 2024

6,341

2,485

8,826

DEPRECIATION

At 1 January 2024

4,699

1,481

6,180

Charge for year

410

251

661

At 31 December 2024

5,109

1,732

6,841

NET BOOK VALUE

At 31 December 2024

1,232

753

1,985

At 31 December 2023

1,642

1,004

2,646

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

3,996

-

Amounts owed by group undertakings

-

54,269

Other debtors

10,280

5,188

14,276

59,457

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade creditors

14,020

21,458

Tax

(11

)

1,663

Social security and other taxes

-

(185

)

VAT

564

-

Other creditors

3,990

-

Pension payable

113

(4

)

Wages

1,993

-

Accruals and deferred income

3,862

7,192

24,531

30,124

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans - 2-5 years

19,167

29,167

8.	RELATED PARTY DISCLOSURES

At the balance sheet date the company was owed £0 (31.12.2023: £7,000) from Escape Live Limited. The companies have directors in common, and from December 2020 both companies became wholly owned subsidiaries of Escape Enterprises Ltd. This amount is included in other creditors, the balance is interest free and repayable on demand.

At the balance sheet date the company was owed £0 (31.12.2023: £25,000) from Escape Live Coventry Limited. The companies have directors in common, and from December 2020 both companies became wholly owned subsidiaries of Escape Enterprises Ltd. This amount is included in other creditors, the balance is interest free and repayable on demand.

At the balance sheet date the company was owed £0 (31.12.2023: £26,774) from Escape Live SUA Limited. The companies have directors in common, and from December 2020 both companies became wholly owned subsidiaries of Escape Enterprises Ltd. This amount is included in other creditors, the balance is interest free and repayable on demand.

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Escape Enterprises Ltd.