Technical and Event Services Ltd

Registered number

05383311

Filleted Accounts

31 March 2025

Technical and Event Services Ltd
Registered number:		05383311
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed Assets
Tangible Assets	3		23,739			30,109

Current Assets
Debtors	4	30,442			40,185
Bank and Cash		440,171			540,064
		470,613			580,249

Creditors: Due Within One Year	5	(21,354)			(49,831)

Net Current Assets			449,259			530,418

Net Assets			472,998			560,527

Capital and Reserves
Called Up Share Capital			100			100
Profit and Loss Account			472,898			560,427

Shareholders' Funds			472,998			560,527

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.



_____________________
Mrs A M Butler
Director
Approved by the board on 30 September 2025

Technical and Event Services Ltd
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting Policies

	Basis of Preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible Fixed Assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Garden Office			over 10 years
	Plant and Machinery			on a 25% reducing balance basis

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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 is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					3		3


3	Tangible Fixed Assets
		Garden Office		Plant and Machinery		Motor Vehicles		Total
£			£		£		£
	Cost
	At 1 April 2024	22,119		50,100		70,141		142,360
	At 31 March 2025	22,119		50,100		70,141		142,360

	Depreciation
	At 1 April 2024	14,407		40,091		57,753		112,251
	Charge for the year	771		2,502		3,097		6,370
	At 31 March 2025	15,178		42,593		60,850		118,621

	Net Book Values
	At 31 March 2025	6,941		7,507		9,291		23,739
	At 31 March 2024	7,712		10,009		12,388		30,109


4	Debtors					2025		2024
£							£

	Trade Debtors					26,394		33,652
	Other Debtors					4,048		6,533
						30,442		40,185


5	Creditors: Due Within One Year					2025		2024
£							£

	Trade Creditors					4,528		17,337
	Corporation Tax, Vat and Paye					14,328		7,265
	Other Creditors					2,498		25,229
						21,354		49,831


6	Other Information

	Technical and Event Services Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Eagle House, Cranleigh Close
	Sanderstead
	South Croydon
	CR2 9LH