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Company registration number: 04891553
| FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 30 SEPTEMBER 2024
| MARCUS EVANS (JAPAN) LIMITED
MARCUS EVANS (JAPAN) LIMITED |  |
COMPANY INFORMATION
Directors | B Halil
| M Van Os
Company secretary | M P Studd
Registered number | 04891553
Registered office | 20 Farringdon Street
| 11th Floor
| London
| EC4A 4AB
Independent auditor | Menzies LLP
| Chartered Accountants & Statutory Auditor
| Magna House
| 18-32 London Road
| Staines-Upon-Thames
| TW18 4BP
MARCUS EVANS (JAPAN) LIMITED |  |
CONTENTS
| Page
Statement of Financial Position | 1
Statement of Changes in Equity | 2
Notes to the Financial Statements | 3 - 6
MARCUS EVANS (JAPAN) LIMITED REGISTERED NUMBER:04891553 |  |
STATEMENT OF FINANCIAL POSITION AS AT 30 SEPTEMBER 2024
|  | 2024 |  | 2023
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 143 |  | 36,653 |
Cash at bank and in hand |  | 40,513 |  | 116,901 |
|  | 40,656 |  | 153,554 |
Creditors: amounts falling due within one year | 5 | (106,846) |  | (201,223) |
Net current liabilities |  |  | (66,190) |  | (47,669)
Total assets less current liabilities |  |  | (66,190) |  | (47,669)
Provisions for liabilities |  |  |  |  |
Other provisions |  | - |  | (17,223) |
|  |  | - |  | (17,223)
Net liabilities |  |  | (66,190) |  | (64,892)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1 |  | 1
Capital redemption reserve |  |  | 829,555 |  | 829,555
Foreign exchange reserve |  |  | 157,894 |  | 154,600
Profit and loss account |  |  | (1,053,640) |  | (1,049,048)
|  |  | (66,190) |  | (64,892)
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ M Van Os
Director
Date: 16 January 2026
The notes on pages 3 to 6 form part of these financial statements. Page 1
MARCUS EVANS (JAPAN) LIMITED |  |
STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 30 SEPTEMBER 2024
| Called up share capital | Capital redemption reserve | Foreign exchange reserve | Profit and loss account | Total equity
| £ | £ | £ | £ | £
At 1 October 2022 | 1 | 829,555 | 151,319 | (1,002,425) | (21,550)
Comprehensive income for the year |  |  |  |  |
Loss for the year | - | - | - | (46,623) | (46,623)
Currency translation differences | - | - | 3,281 | - | 3,281
At 1 October 2023 | 1 | 829,555 | 154,600 | (1,049,048) | (64,892)
Comprehensive income for the year |  |  |  |  |
Loss for the year | - | - | - | (4,592) | (4,592)
Currency translation differences | - | - | 3,294 | - | 3,294
At 30 September 2024 | 1 | 829,555 | 157,894 | (1,053,640) | (66,190)
| The notes on pages 3 to 6 form part of these financial statements.
Page 2
MARCUS EVANS (JAPAN) LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024
1. | General information
Marcus Evans (Japan) Limited is a private company limited by shares, registered in England and Wales. The address of its registered office is 20 Farringdon Street, 11th Floor, London, EC4A 4AB. Its principal place of business, before it ceased trading, was 2-2-7 Tsukiji, Chuo-ku, Tokyo, 104-0045, Japan. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The following principal accounting policies have been applied:
| 2.2 | Basis other than going concern
Company has net liabilities of £66,190 (2023 - £64,892) The entity completed all scheduled activities and has ceased to trade. Accordingly, the directors consider it appropriate for the financial statements to be prepared on a basis other than going concern.
| 2.3 | Foreign currency translation
Functional and presentation currency The Company's functional currency is the Japanese Yen, being the currency of the primary economic environment in which the company operated, and the presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.
| 2.4 | Revenue
Revenue arises from the provision of services in respect of management and arrangement of conferences. Revenue is measured at the fair value of the consideration received or receivable and represents amounts for the provision of services in the normal course of business, net of discounts and other sales related taxes. Revenue is recognised at the completion of the conference, until which point the amounts invoices are recorded as deferred income. The company ceased trading during the prior year after holding their last event in November 2022.
| 2.5 | Event related expenses
Directly attributable event expenses are recognised in the year in which the event has been completed. Expenses that relate to an event taking place in a subsequent financial year but paid prior to the year end are recorded as prepayments in the statement of financial position. Page 3
MARCUS EVANS (JAPAN) LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024 2.Accounting policies (continued)
| 2.6 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.7 | Financial instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors and loans to and from related parties.
| 2.8 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.
| 2.9 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
| 2.10 | Operating leases: the company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.
3. | Employees
| The Company has no employees other than the directors, who did not receive any remuneration (2023 - £NIL).
Page 4
MARCUS EVANS (JAPAN) LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024
4. | Debtors
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Other debtors | - | 36,305
| Prepayments and accrued income | 143 | 348
|  | 143 | 36,653
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade creditors | - | 1,399
| Amounts owed to group undertakings | 104,085 | 190,275
| Other creditors | 365 | 384
| Accruals and deferred income | 2,396 | 9,165
|  | 106,846 | 201,223
6. | Provisions
|  | Dilapidation provision | Onerous lease provision | Total
|  | £ | £ | £
| At 1 October 2023 | 12,074 | 5,149 | 17,223
| Charged to profit or loss | (12,074) | (5,149) | (17,223)
| At 30 September 2024 | - | - | -
7. | Commitments under operating leases
| At 30 September 2024 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Not later than 1 year | - | 5,149
|  | - | 5,149
Page 5
MARCUS EVANS (JAPAN) LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024
8. | Post balance sheet events
On 1st October 2024, the parent company sold its shares in the company to the ultimate controlling party Mr M P B Evans for £1.
9. | Parent company
During the period, the parent company of the smallest and largest group of which the company is a member and for which group accounts are prepared is Marcus Evans Holdings (IOM) Limited. The address of its registered office is 19-21 Circular Road, Douglas, Isle of Man, IM1 1AF.
10. | Auditor's information
The auditor's report on the financial statements for the year ended 30 September 2024 was unmodified. Although the report was unmodified, due to the cessation of trade it was appropriate to prepare the financial statements on a basis other than going concern. The Auditor's Report has been updated to reflect this basis. The audit report was signed on 16 January 2026 by Andrew Cook FCA (Senior Statutory Auditor) on behalf of Menzies LLP.
Page 6