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DIOGEL EVENTS LIMITED

Registered Number
11249070
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

DIOGEL EVENTS LIMITED
Company Information
for the year from 1 April 2024 to 31 March 2025

Director | JONES, John Emlyn

Registered Address | 31 Bridge Street
| Aberystwyth
| SY23 1QB

Registered Number | 11249070 (England and Wales)

DIOGEL EVENTS LIMITED
Statement of Financial Position
31 March 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Intangible assets | 3 |  |  | 286 |  |  |  | 286
Tangible assets | 4 |  |  | 6,940 |  |  |  | 6,288
|  |  |  | 7,226 |  |  |  | 6,574
Current assets |  |  |  |  |  |  |  |
Debtors |  | 88,411 |  |  |  | 155,559 |  |
Cash at bank and on hand |  | 51,909 |  |  |  | 54,748 |  |
|  | 140,320 |  |  |  | 210,307 |  |
Creditors amounts falling due within one year | 5 | (41,189) |  |  |  | (63,593) |  |
Net current assets (liabilities) |  |  |  | 99,131 |  |  |  | 146,714
Total assets less current liabilities |  |  |  | 106,357 |  |  |  | 153,288
Provisions for liabilities | 6 |  |  | (1,319) |  |  |  | -
Net assets |  |  |  | 105,038 |  |  |  | 153,288
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 2 |  |  |  | 1
Profit and loss account |  |  |  | 105,036 |  |  |  | 153,287
Shareholders' funds |  |  |  | 105,038 |  |  |  | 153,288

- 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 Director acknowledges 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 Director on 17 September 2025, and are signed on its behalf by:
JONES, John Emlyn Director Registered Company No. 11249070

DIOGEL EVENTS LIMITED
Notes to the Financial Statements
for the year ended 31 March 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The financial statements 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). The financial statements are prepared in sterling, which is the functional currency of the entity. The entity transitioned from previous FRS 105 to FRS 102 as at 1st April 2024. Details of how FRS 102 has affected the reported financial position and financial performance is given in note 9.

| Revenue from rendering of services
--- | ---
| Revenue from the rendering of services is recognised by reference to the stage of completion of the contract determined by the value of the services provided at the balance sheet date as a proportion of the total value of the engagement. Where the amount of revenue is contingent on future events, this is only recognised where the amount of revenue can be measured reliably and it is probable that the economic benefits will be received. When this cannot be estimated reliably, revenue is only recognised to the value of the expenses that it is considered probable will be recovered, with a “catch-up” element of revenue recognised based on stage of completion once a reliable estimate can be made. Services provided to the client which at the balance sheet date have not been billed have been recognised as revenue and are included in debtors as accrued income.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Deferred tax
--- | ---
| 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.

| Intangible assets
--- | ---
| Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 35 |  | 100

3. | Intangible assets
--- | ---

|  | Other |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 April 24 | 286 |  | 286
| At 31 March 25 | 286 |  | 286
| Net book value
| At 31 March 25 | 286 |  | 286
| At 31 March 24 | 286 |  | 286

4. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £
| Cost or valuation
| At 01 April 24 | 70,732 |  | 9,295 |  | 80,027
| Additions | 4,677 |  | - |  | 4,677
| At 31 March 25 | 75,409 |  | 9,295 |  | 84,704
| Depreciation and impairment
| At 01 April 24 | 66,539 |  | 7,200 |  | 73,739
| Charge for year | 4,025 |  | - |  | 4,025
| At 31 March 25 | 70,564 |  | 7,200 |  | 77,764
| Net book value
| At 31 March 25 | 4,845 |  | 2,095 |  | 6,940
| At 31 March 24 | 4,193 |  | 2,095 |  | 6,288

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 426 |  | 88
| Taxation and social security | 37,960 |  | 60,701
| Other creditors | 362 |  | 2,804
| Accrued liabilities and deferred income | 2,441 |  | -
| Total | 41,189 |  | 63,593

6. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 1,319 |  | -
| Total | 1,319 |  | -

7. | Directors advances, credits and guarantees
--- | ---

|  | Brought forward |  | Amount advanced |  | Amount repaid |  | Carried forward
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| JONES, John Emlyn | 417 |  | 42,312 |  | 42,600 |  | 129
|  | 417 |  | 42,312 |  | 42,600 |  | 129

| The loan is unsecured, interest-free and repayable on demand.

8. | Controlling party
--- | ---
| The company is controlled by the director, Mr JE Jones.

9. | Description of reasons for any change in chosen formats of the financial statments
--- | ---
| These are the first financial statements that comply with FRS 102. The company transitioned to FRS 102 on 1st April 2024 after exceeding the micro company thresholds for two continuous years. The company now recognises deferred taxation on the timing differences arising from the difference in accounting treatment and tax treatment in respect of the acquisition of fixed assets. The total provision required at 31st March 2025 was £1,319. Due to the immaterial nature of the impact on the financial statements, prior period figures have not been restated.