Acorah Software Products - Accounts Production 16.8.310 false true true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 08026915 Ms Sophie RAVON S L Ravon true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08026915 2024-04-30 08026915 2025-04-30 08026915 2024-05-01 2025-04-30 08026915 frs-core:CurrentFinancialInstruments 2025-04-30 08026915 frs-core:Non-currentFinancialInstruments 2025-04-30 08026915 frs-core:ShareCapital 2025-04-30 08026915 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 08026915 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 08026915 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 08026915 frs-bus:SmallEntities 2024-05-01 2025-04-30 08026915 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 08026915 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 08026915 1 2024-05-01 2025-04-30 08026915 frs-bus:Director1 2024-05-01 2025-04-30 08026915 frs-countries:EnglandWales 2024-05-01 2025-04-30 08026915 2023-04-30 08026915 2024-04-30 08026915 2023-05-01 2024-04-30 08026915 frs-core:CurrentFinancialInstruments 2024-04-30 08026915 frs-core:Non-currentFinancialInstruments 2024-04-30 08026915 frs-core:ShareCapital 2024-04-30 08026915 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 08026915
Smart Event Management Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
Adbell Advisory Limited
Smart Event Management Limited
Contents
Contents

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

Page 1
Smart Event Management Limited
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 08026915

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Debtors | 4 | 1,020,568 |  | 1,578,693 |
Cash at bank and in hand |  | 1,137 |  | 7,897 |
|  | 1,021,705 |  | 1,586,590 |
Creditors: Amounts Falling Due Within One Year | 5 | (1,319,650 ) |  | (1,772,281 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (297,945 ) |  | (185,691 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (297,945 ) |  | (185,691 )
Creditors: Amounts Falling Due After More Than One Year | 6 |  | (20,046 ) |  | (29,037 )
NET LIABILITIES |  |  | (317,991 ) |  | (214,728 )
CAPITAL AND RESERVES
Called up share capital | 7 |  | 1 |  | 1
Profit and Loss Account |  |  | (317,992 ) |  | (214,729 )
SHAREHOLDERS' FUNDS |  |  | (317,991) |  | (214,728)

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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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

Ms Sophie RAVON Director
24/02/2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Smart Event Management Limited
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
Smart Event Management Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08026915 . The registered office is Birchin Court, 20 Birchin Lane, London, EC3V 9DJ.
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 financial statements are prepared on the basis of the going concern, which assumes that the company will be in operational existence for the foreseeable future. This depends upon continued support of the shareholder. The financial statements do not include any adjustments that would result if such support is withdrawn.
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 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.
2.4. Financial Instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset , with the net amounts presented in the financial statements , when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include trade and other receivables and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual
arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Basic financial liabilities, including trade and other payables, bank loans, loans from fellow group
companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.
Cash and cash equivalents
...CONTINUED
Page 2
Page 3
Smart Event Management Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
2.4. Financial Instruments - continued
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
2.5. 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 year was: 1 (2024: 1)
1 1
4. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,015,774 |  | 424,202
Prepayments and accrued income | - |  | 1,149,493
VAT | 4,794 |  | 4,998
| 1,020,568 |  | 1,578,693

5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 556,007 |  | 1,578,604
Bank loans and overdrafts | - |  | 38
Other taxes and social security | 647 |  | 1,999
Other creditors | 634,458 |  | 63,102
Accruals and deferred income | 2,750 |  | 2,750
Amounts owed to LVDS | 125,788 |  | 125,788
| 1,319,650 |  | 1,772,281

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other loans | 20,046 |  | 29,037

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

8. Ultimate Controlling Party
The company's ultimate controlling party is S L Ravon by virtue of her ownership of 100% of the issued share capital in the company.
Page 3