Company Registration No. 10762681 (England and Wales)
LIVING MEDIA EVENTS LIMITED
ANNUAL REPORT AND UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 SEPTEMBER 2025
PAGES FOR FILING WITH REGISTRAR
TWP Accounting LLP
Chartered Accountants
The Old Rectory
Church Street
Weybridge
Surrey
KT13 8DE
LIVING MEDIA EVENTS LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
LIVING MEDIA EVENTS LIMITED
Company Registration No. 10762681
BALANCE SHEET
AS AT
30 SEPTEMBER 2025
30 September 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investments
3
51
51
Current assets
Debtors
4
27,484
23,922
Cash at bank and in hand
135,656
43,838
163,140
67,760
Creditors: amounts falling due within one year
5
(121,065)
(33,725)
Net current assets
42,075
34,035
Total assets less current liabilities
42,126
34,086
Creditors: amounts falling due after more than one year
6
(25,148)
(32,004)
Net assets
16,978
2,082
Capital and reserves
Called up share capital
7
100
100
Profit and loss reserves
16,878
1,982
Total equity
16,978
2,082

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

LIVING MEDIA EVENTS LIMITED
Company Registration No. 10762681
BALANCE SHEET (CONTINUED)
AS AT
30 SEPTEMBER 2025
30 September 2025
- 2 -
The financial statements were approved and signed by the director and authorised for issue on 25 March 2026
D Holmes
Director
LIVING MEDIA EVENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 3 -
1
Accounting policies
Company information

Living Media Events Limited is a private company limited by shares incorporated in England and Wales. The registered office is The Old Rectory, Church Street, Weybridge, Surrey, KT13 8DE.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for business events organising, provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Income is recognised once the event has taken place and where received prior to the event taking place, the income is deferred and included within creditors.

1.3
Fixed asset investments

Interests in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.4
Cash at bank and in hand

Cash at bank and in hand are basic financial assets and 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.

1.5
Financial instruments
Basic financial assets

Basic financial assets, which include debtors 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. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors, 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 paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

LIVING MEDIA EVENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 4 -
1.6
Taxation

The tax expense represents the sum of the tax currently payable.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
3
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
51
51
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
2,128
151
Corporation tax recoverable
5,456
5,456
Amounts owed by group undertakings
8,940
7,440
Other debtors
10,960
10,875
27,484
23,922
LIVING MEDIA EVENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 5 -
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
6,858
6,860
Trade creditors
1,050
6,169
Taxation and social security
38,123
18,377
Other creditors
75,034
2,319
121,065
33,725
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
25,148
32,004
7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary Shares of £1 each
100
100
100
100
8
Director's benefits: advances, credits and guarantees

At the beginning of the year the director, D Holmes, owed £1 0,625 to the company. During the year advances totalling £5 6,000 w ere made to the director with no advance in excess of £10,000. Repayments by the director during the year totalled £5 7,10 0, with no repayment in excess of £10,000. Interest on the balance due to the company was calculated at the official HMRC rate and totalled £1,102. At the balance sheet date the balance due from the director was £10,62 7.

2025-09-30 2024-10-01 false false false 25 March 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity D Holmes 10762681 2024-10-01 2025-09-30 10762681 2025-09-30 10762681 2024-09-30 10762681 core:CurrentFinancialInstruments core:WithinOneYear 2025-09-30 10762681 core:CurrentFinancialInstruments core:WithinOneYear 2024-09-30 10762681 core:Non-currentFinancialInstruments core:AfterOneYear 2025-09-30 10762681 core:Non-currentFinancialInstruments core:AfterOneYear 2024-09-30 10762681 core:CurrentFinancialInstruments 2025-09-30 10762681 core:CurrentFinancialInstruments 2024-09-30 10762681 core:ShareCapital 2025-09-30 10762681 core:ShareCapital 2024-09-30 10762681 core:RetainedEarningsAccumulatedLosses 2025-09-30 10762681 core:RetainedEarningsAccumulatedLosses 2024-09-30 10762681 core:ShareCapitalOrdinaryShareClass1 2025-09-30 10762681 core:ShareCapitalOrdinaryShareClass1 2024-09-30 10762681 bus:Director1 2024-10-01 2025-09-30 10762681 2023-10-01 2024-09-30 10762681 core:Non-currentFinancialInstruments 2025-09-30 10762681 core:Non-currentFinancialInstruments 2024-09-30 10762681 bus:OrdinaryShareClass1 2024-10-01 2025-09-30 10762681 bus:OrdinaryShareClass1 2025-09-30 10762681 bus:OrdinaryShareClass1 2024-09-30 10762681 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 10762681 bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 10762681 bus:FRS102 2024-10-01 2025-09-30 10762681 bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 10762681 bus:FullAccounts 2024-10-01 2025-09-30 xbrli:pure xbrli:shares iso4217:GBP