EL EVENT SERVICES SCOTLAND LTD


Directors	Graeme William Grindle
	Karen Grindle


Registered Address	1 Pitkevy Gardens
	Glenrothes
	KY6 3EG


Registered Number	SC434584 (Scotland)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		204,894		206,769
			204,894		206,769
Current assets
Debtors	4	8,674		26,462
Cash at bank and on hand		52,969		34,378
		61,643		60,840
Creditors amounts falling due within one year	5	(248,885)		(255,685)
Net current assets (liabilities)			(187,242)		(194,845)
Total assets less current liabilities			17,652		11,924
Creditors amounts falling due after one year	6		(2,334)		(6,333)
Provisions for liabilities			(13,128)		(12,706)
Net assets			2,190		(7,115)
Capital and reserves
Called up share capital			4		4
Profit and loss account			2,186		(7,119)
Shareholders' funds			2,190		(7,115)

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 10 September 2025, and are signed on its behalf by:

Graeme William Grindle
Director

Karen Grindle
Director

Registered Company No. SC434584

EL EVENT SERVICES SCOTLAND LTD

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	El Event Services Scotland Ltd is a private company, limited by shares, registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	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 financial statements have been prepared on the going concern basis. The directors find it appropriate for the financial statements to be prepared on this basis despite the net current liability position of the company. The company is reliant upon the continued support of the directors who have confirmed they will not withdraw their directors loan account to the detriment of other creditors and will continue to support the company as required.

Going concern

The financial statements have been prepared on the going concern basis. The directors find it appropriate for the financial
statements to be prepared on this basis despite the net current liability position of the company. The company is reliant upon the continued support of the directors who have confirmed they will not withdraw their directors loan account to the detriment of other creditors and will continue to support the company as required.

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

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting 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.

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.

	Tangible fixed assets and depreciation
	Fixed Assets are stated at cost, being purchase price, less accumulated depreciation.


	Reducing balance (%)	Straight line (years)
Land and buildings	-	50
Plant and machinery	20	4
Fixtures and fittings	15	-
Vehicles	25	-
Office Equipment	-	3

	Finance leases and hire purchase contracts
	Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Tangible fixed assets

	Land & buildings	Plant & machinery	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£	£
Cost or valuation
At 01 April 24	143,790	161,956	15,395	6,166	5,843	333,150
Additions	-	15,669	-	-	-	15,669
At 31 March 25	143,790	177,625	15,395	6,166	5,843	348,819
Depreciation and impairment
At 01 April 24	3,893	104,710	11,742	874	5,162	126,381
Charge for year	2,876	12,461	913	794	500	17,544
At 31 March 25	6,769	117,171	12,655	1,668	5,662	143,925
Net book value
At 31 March 25	137,021	60,454	2,740	4,498	181	204,894
At 31 March 24	139,897	57,246	3,653	5,292	681	206,769

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	7,502	24,959
Other debtors	-	65
Prepayments and accrued income	1,172	1,438
Total	8,674	26,462

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	4,296	1,877
Bank borrowings and overdrafts	4,000	4,000
Taxation and social security	8,832	11,592
Other creditors	208,125	199,537
Accrued liabilities and deferred income	23,632	38,679
Total	248,885	255,685

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	2,334	6,333
Total	2,334	6,333