St James Events Ltd

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

Registered number: 10125453

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		152,915		174,146
Tangible Assets	5		109,553		126,238

			262,468		300,384
CURRENT ASSETS
Stocks	6	20,000		35,000
Debtors	7	29,000		29,000
Cash at bank and in hand		12,482		29,776

		61,482		93,776
Creditors: Amounts Falling Due Within One Year	8	(365,749 )		(376,372 )

NET CURRENT ASSETS (LIABILITIES)			(304,267 )		(282,596 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(41,799 )		17,788

NET (LIABILITIES)/ASSETS			(41,799 )		17,788

CAPITAL AND RESERVES
Called up share capital	9		2		2
Profit and Loss Account			(41,801 )		17,786

SHAREHOLDERS' FUNDS			(41,799)		17,788

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St James Events Ltd

Balance Sheet (continued)

As At 30 April 2025

For the year ending 30 April 2025 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

Mr Edward Cootes

Director

14/01/2026

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

1. General Information

St James Events Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10125453 . The registered office is 6 Steine Street, Brighton, BN2 1TE.

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. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

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.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.

2.4. 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:

Leasehold	10% straight line
Plant & Machinery	25% reducing balance
Motor Vehicles	25% reducing balance
Fixtures & Fittings	25% reducing balance

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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St James Events Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 19 (2024: 27)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 May 2024	212,313

As at 30 April 2025	212,313

Amortisation
As at 1 May 2024	38,167
Provided during the period	21,231

As at 30 April 2025	59,398

Net Book Value
As at 30 April 2025	152,915

As at 1 May 2024	174,146

5. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£	£
Cost
As at 1 May 2024	91,664	49,211	9,995	14,305	165,175
Additions	4,079	-	-	-	4,079

As at 30 April 2025	95,743	49,211	9,995	14,305	169,254

Depreciation
As at 1 May 2024	10,186	20,802	4,373	3,576	38,937
Provided during the period	9,575	7,102	1,405	2,682	20,764

As at 30 April 2025	19,761	27,904	5,778	6,258	59,701

Net Book Value
As at 30 April 2025	75,982	21,307	4,217	8,047	109,553

As at 1 May 2024	81,478	28,409	5,622	10,729	126,238

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St James Events Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

6. Stocks

	2025	2024
	£	£
Finished goods	20,000	35,000

7. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	29,000	29,000

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	313,222	355,440
Taxation and social security	52,527	20,932

	365,749	376,372

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

10. Pension Commitments

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £1,514 (PY £1,182) were due to the fund. They are included in Other Creditors.

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