REGISTERED NUMBER: 14217160 (England and Wales)

TOUCAN EXHIBITIONS AND EVENTS LTD

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

to

4

DIRECTORS:

Miss R I Johnson

Mr C S Evans

REGISTERED OFFICE:

100 Cornmeadow Lane

Worcester

Worcestershire

WR3 7PW

REGISTERED NUMBER:

14217160 (England and Wales)

ACCOUNTANTS:

Gardiner Fosh

Chartered Accountants

31 St John's

Worcester

Worcestershire

WR2 5AG

BANKERS:

Mettle

250 Bishopsgate

London

EC2M 4AA

FIXED ASSETS

Tangible assets

4

10,256

11,975

CURRENT ASSETS

Stocks

3,000

-

Debtors

5

18,869

13,404

Cash at bank

102,433

84,082

124,302

97,486

CREDITORS

Amounts falling due within one year

6

84,317

66,828

NET CURRENT ASSETS

39,985

30,658

TOTAL ASSETS LESS CURRENT LIABILITIES

50,241

42,633

PROVISIONS FOR LIABILITIES

7

1,177

1,666

NET ASSETS

49,064

40,967

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

49,063

40,966

SHAREHOLDERS' FUNDS

49,064

40,967

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 November 2025 and were signed on its behalf by:

Miss R I Johnson - Director

1.	STATUTORY INFORMATION

Toucan Exhibitions and Events Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Motor vehicles

-

20% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet 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.

Hire purchase and leasing commitments

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 August 2024

and 31 July 2025

16,605

DEPRECIATION

At 1 August 2024

4,630

Charge for year

1,719

At 31 July 2025

6,349

NET BOOK VALUE

At 31 July 2025

10,256

At 31 July 2024

11,975

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

18,202

11,368

Other debtors

667

2,036

18,869

13,404

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

-

70

Taxation and social security

18,003

28,095

Other creditors

66,314

38,663

84,317

66,828

7.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

Accelerated capital allowances

1,177

1,666

Deferred

tax

£

Balance at 1 August 2024

1,666

Accelerated capital allowances

(489

)

Balance at 31 July 2025

1,177

8.	RELATED PARTY DISCLOSURES

Included within other creditors is an amount due to the director, Miss R. I. Johnson, of £32,927 (2024: £27,161) which is repayable on demand and on which interest is payable at 10% per annum.