Event Express Limited,Ltd - AccountsLtd

For the year ended 31 March 2025

Event Express Limited

Directors' Report

The directors present their report and financial statements for the year ended 31 March 2025.

Principal activities

The principal activity of the company continued to be that of Hotel and Conference Reservations.

Directors

The directors who served the company throughout the year were as follows:

S J Scott

N R J Scott

Statement of directors' responsibilities

The directors are responsible for preparing the annual 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 United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). 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 and then apply them consistently;make judgements 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 enable them to ensure that the financial statements comply with the Companies Act 2006. They 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.

Statement of disclosure to auditor

The directors at the date of approval of this report each confirm that:- so far as the directors are aware, there is no relevant information of which the company’s auditor is unaware; and- the directors have taken all the steps that they ought to have taken in order to make themselves aware of any relevant audit information and to establish that the company’s auditor is aware of that information.

S J Scott

Signed on behalf of the board of directors

This report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

Date:

22 September 2025

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Event Express Limited

Independent auditors' report to the members of

Opinion

We have audited the financial statements of Event Express Limited(the 'company') for the year ended 31 March 2025 which comprise the Income Statement, the Statement of Financial Position, the Statement of Changes in Equity and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standards 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 March 2025 and of its profit for the year then ended;- have been properly prepared in accordance withUnited Kingdom Generally Accepted Accounting Practice;- have been prepared in accordance with the requirements of the Companies Act 2006.

Basis of 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 auditor's 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 UK. We believe that the audit evidence

we have obtained is sufficient and appropriate to provide a basis for our opinion.

Other matter

The financial statements have been prepared under the small companies regime which does not require the directors

or the auditor to consider the inclusion of any disclosures necessary to give a true and fair view where these go

beyond the minimum disclosures required by the Companies Act 2006.

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.

Other information

The other information comprises the information included in the annual report other than the financial statements and

our auditor’s report thereon. The directors are responsible for the other information contained within the annual report.

Our 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 there is a material misstatement in the financial statements or a material misstatement of the other

information. 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.

Opinions on other matter 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 directors’ report for the financial year for which the financial statements are prepared is consistent with the financial statements; and- the directors’ report has been prepared in accordance with applicable legal requirements.

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Event Express Limited Continued

Independent auditors' report to the members of

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 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; or- the directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemptions in preparing the directors’ report and from the requirement to prepare a strategic report.

Responsibilities of directors

As explained more fully in the Directors' responsibilities statement set out on the Directors Report, 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.

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Event Express Limited Continued

Independent auditors' report to the members of

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 auditor's 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.

- an understanding of the risk assessment process (including the assessment of the risk of fraud) adopted by the

Board is obtained and their attitude to risk ascertained

- an assessment of the susceptibility to material mis-statement of the financial statements as a result of management

over-ride or fraud is made

- it is ensured that the engagement team have, collectively, the appropriate competence, capabilities and skills to be

involved in the assignment, are fully briefed and understand the risks specific to the company

The information obtained through the assessment to risk procedures is reviewed and the following work undertaken:

- processes to test the outcomes of our assessment to include review of board minutes, analytical review, the

relevance and accuracy of significant accounting estimates, substantive testing of significant transactions, work to

identify unusual or unexpected accounting entries including the testing of journal entries, information disclosed in the

financial statements is traced to supporting documentation. In all instances it is acknowledged that material

mis-statements that arise from fraud may involve deliberate concealment or collusion and are, therefore, by their very

nature harder to detect than those arising from error.

- an understanding of the legal and regulatory framework as applicable to the company is obtained together with

knowledge of the procedures put in place by the company in order to comply with the same.

- It is established if there have been any instances of non-compliance with applicable laws and regulations, where

there are such breaches, a full understanding, including gathering of relevant documentation appertaining to the event

is obtained and assessed.

It should be noted that Auditing standards limit the audit procedures required to identify non-compliance with laws and

regulations to enquiry of the directors and other management and the inspection of regulatory and legal

correspondence, if any.

A further description of our responsibilities is available on the Financial Reporting Council's website at:

https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's 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 2006. Our 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.

for and on behalf of Kendall Wadley LLP

(Senior Statutory Auditor)

Elizabeth Needham ACA CTA (VAT)

Chartered Accountants, Statutory Auditor

Granta Lodge, 71 Graham Road

Malvern

Worcestershire

WR14 2JS

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Registered Number :

04231539

As at 31 March 2025

Event Express Limited

Statement of Financial Position

2024

2025

Notes

Fixed assets

Property, plant and equipment

8,565

12,231

8,565

12,231

Current assets

Trade and other receivables

107,330

114,154

366,617

Cash and cash equivalents

195,184

309,338

473,947

Trade and other payables: amounts falling due within one

year

(206,158)

(28,420)

267,789

280,918

Net current assets

Total assets less current liabilities

289,483

280,020

(17,478)

(17,876)

Provisions for liabilities

272,005

Net assets

262,144

Capital and reserves

Called up share capital

110

Retained earnings

271,895

262,034

272,005

262,144

Shareholders' funds

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

S J Scott

N R J Scott

These financial statements were approved and authorised for issue by the Board on 22 September 2025 and were signed by:

The notes form part of these financial statements

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For the year ended 31 March 2025

Event Express Limited

Notes to the Financial Statements

Statutory Information

Event Express Limited is a private limited company, limited by shares, domiciled in England and Wales, registration

number 04231539.

Registered address:

Unit 7 Berkeley Business Park

Wainwright Road

Worcester

WR4 9FA

The presentation currency is £ sterling.

1. Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the provisions of Section 1A of Financial

Reporting Standard 102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the

Companies Act 2006. The financial statements have been prepared under the historical costs convention as

modified by the revaluation of certain assets.

Significant judgements and estimates

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax or other similar sales taxes. Turnover of services is recognised to the extent that there is a right to consideration and is recorded at the value of the consideration due.

Property, plant and equipment

Property, plant and equipment are stated at cost or valuation less depreciation and any provision for impairment. The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery

25% Reducing balance

33% Straight line

Computer Equipment

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme for the benefit of its directors and employees. Contributions payable are charged to the profit and loss account in the period in which they are payable.

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For the year ended 31 March 2025

Event Express Limited

Notes to the Financial Statements Continued

Impairment of Fixed Assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine

whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the

recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

Recoverable amount is the higher of fair value less costs to sell and value in use.

If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the

asset is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply.

Where an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised

estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount

that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of

an impairment loss is recognised immediately in profit or loss.

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For the year ended 31 March 2025

Event Express Limited

Notes to the Financial Statements Continued

Financial Instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other

Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks,

other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank

overdrafts are shown within borrowings in current liabilities.

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 receivables and cash and bank balances, are initially measured

at transaction price including transaction costs and are subsequently carried at amortised cost using the effective

interest method 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.

Trade debtors, loans and other receivables that have fixed or determinable payments that are not quoted in an active

market are classified as 'loans and receivables'. Loans and receivables are measured at amortised cost using the

effective interest method, less any impairment.

Other financial assets

Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint

ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently

carried at fair value and the changes in fair value are recognised in profit or loss, except that investments in equity

instruments that are not publicly traded and whose fair values cannot be measured reliably are measured at cost

less impairment.

Impairment of financial assets

Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment

at each reporting end date.

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred

after the initial recognition of the financial asset, the estimated future cash flows have been affected. 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.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are

settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to

another entity, or if some significant risks and rewards of ownership are retained but control of the asset has

transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Classification of 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 deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including trade and other payables, and bank loans, are initially recognised at transaction

price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the

present value of the future receipts discounted at a market rate of interest.

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For the year ended 31 March 2025

Event Express Limited

Notes to the Financial Statements Continued

Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of

business from suppliers. Accounts payable are classified as current liabilities if payment is due within one year or

less.

Derecognition of financial liabilities

Financial liabilities are derecognised when the company's contractual obligations expire or are discharged or

cancelled.

- Equity instruments - Equity instruments issued by the company are recorded at the proceeds received, net of

transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at

the discretion of the company.

- Taxation - The tax expense represents the sum of the tax currently payable. The tax currently payable is based on

taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it

excludes items of income or expense that are taxable or deductible in other years and it further excludes items that

are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been

enacted or substantively enacted by the reporting end date.

Going Concern

At the time of approving the financial statements, the directors have a reasonable expectation that the company has

adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to

adopt the going concern basis of accounting in preparing the financial statements.

2. Property, plant and equipment

Total

Computer

Equipment

Plant and

Machinery

Cost or

valuation

At 01 April 2024

18,584

5,407

13,177

537

Additions

At 31 March 2025

13,714

5,407

19,121

Provision for depreciation and impairment

At 01 April 2024

6,353

2,279

4,074

Charge for year

4,203

1,793

2,410

At 31 March 2025

10,556

4,072

6,484

At 31 March 2025

Net book value

7,230

1,335

8,565

At 31 March 2024

9,103

3,128

12,231

3. Trade and other receivables

2024

2025

Trade debtors

110,032

103,389

Other debtors

4,122

3,941

107,330

114,154

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