Raccoon Events Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 10170140

		31 December 2024		31 March 2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		128,050		16,350
Tangible Assets	5		25,326		23,453
Investments	6		243,624		243,624

			397,000		283,427
CURRENT ASSETS
Debtors	7	1,861,438		1,335,033
Cash at bank and in hand		107,649		367,448

		1,969,087		1,702,481
Creditors: Amounts Falling Due Within One Year	8	(4,825,681 )		(3,151,009 )

NET CURRENT ASSETS (LIABILITIES)			(2,856,594 )		(1,448,528 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(2,459,594 )		(1,165,101 )

Creditors: Amounts Falling Due After More Than One Year	9		(10,606 )		(29,697 )

NET LIABILITIES			(2,470,200 )		(1,194,798 )

CAPITAL AND RESERVES
Called up share capital	10		184		184
Share premium account			419,916		419,916
Profit and Loss Account			(2,890,300 )		(1,614,898 )

SHAREHOLDERS' FUNDS			(2,470,200)		(1,194,798)

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Raccoon Events Limited

Balance Sheet (continued)

As At 31 December 2024

For the period ending 31 December 2024 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

M A Seaman

Director

29th September 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Raccoon Events Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10170140 . The registered office is 2 Bell Court, Leapale Lane, Guildford, England, GU1 4LY.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The accounts have been prepared on the going concern basis, on the understanding that the directors and shareholders will continue to financially support the company for the foreseeable future.

2.3. 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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are carried at cost less accumulated amortisation and impairment losses. It is amortised to the profit and loss account over its estimated economic life of 10 years.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	30% reducing balance
Fixtures & Fittings	30% reducing balance
Computer Equipment	30% reducing balance

2.6. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 37 (2024: 30)

4. Intangible Assets

	Other
	£
Cost
As at 1 April 2024	18,000
Additions	113,050

As at 31 December 2024	131,050

...CONTINUED

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Raccoon Events Limited

Notes to the Financial Statements (continued)

For the Period 1 April 2024 to 31 December 2024

Amortisation
As at 1 April 2024	1,650
Provided during the period	1,350

As at 31 December 2024	3,000

Net Book Value
As at 31 December 2024	128,050

As at 1 April 2024	16,350

5. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2024	4,347	659	39,247	44,253
Additions	100	-	8,441	8,541

As at 31 December 2024	4,447	659	47,688	52,794

Depreciation
As at 1 April 2024	2,234	493	18,073	20,800
Provided during the period	478	38	6,152	6,668

As at 31 December 2024	2,712	531	24,225	27,468

Net Book Value
As at 31 December 2024	1,735	128	23,463	25,326

As at 1 April 2024	2,113	166	21,174	23,453

6. Investments

	Subsidiaries
	£
Cost or Valuation
As at 1 April 2024	243,624

As at 31 December 2024	243,624

Provision
As at 1 April 2024	-

As at 31 December 2024	-

Net Book Value
As at 31 December 2024	243,624

As at 1 April 2024	243,624

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Raccoon Events Limited

Notes to the Financial Statements (continued)

For the Period 1 April 2024 to 31 December 2024

7. Debtors

	31 December 2024	31 March 2024
	£	£
Due within one year
Trade debtors	428,096	677,100
Amounts owed by group undertakings	607,401	405,306
Other debtors	825,941	252,627

	1,861,438	1,335,033

8. Creditors: Amounts Falling Due Within One Year

	31 December 2024	31 March 2024
	£	£
Trade creditors	564,008	599,884
Bank loans and overdrafts	25,461	25,455
Amounts owed to group undertakings	1,503,279	1,069,986
Other creditors	2,667,458	1,182,550
Taxation and social security	65,475	273,134

	4,825,681	3,151,009

9. Creditors: Amounts Falling Due After More Than One Year

	31 December 2024	31 March 2024
	£	£
Bank loans	10,606	29,697

10. Share Capital

	31 December 2024	31 March 2024
	£	£
Allotted, Called up and fully paid	184	184

11. Ultimate Controlling Party

The company's ultimate controlling party is Benvare Discretionary Trust by virtue of its ownership of 100% of the issued share capital in the company.

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