European International (Fairs) Limited
Unaudited Financial Statements
For the year ended 31 August 2025
Pages for Filing with Registrar
Company Registration No. 04197072 (England and Wales)
European International (Fairs) Limited
Company Information
Directors
Mr J Kidd
Mr J D Callaghan
Secretary
Mr J Kidd
Company number
04197072
Registered office
Unit 6 & 10 Skitts Manor Farm
Moor Lane
Marsh Green
Edenbridge
Kent
United Kingdom
TN8 5RA
Accountants
Moore Kingston Smith LLP
The Shipping Building
The Old Vinyl Factory
Blyth Road
Hayes
London
UB3 1HA
European International (Fairs) Limited
Contents
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 8
European International (Fairs) Limited
Balance Sheet
As at 31 August 2025
31 August 2025
Page 1
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
90,802
135,594
Investments
5
86,857
86,857
177,659
222,451
Current assets
Debtors
6
436,700
1,069,092
Cash at bank and in hand
1,994,722
1,174,209
2,431,422
2,243,301
Creditors: amounts falling due within one year
7
(478,514)
(442,611)
Net current assets
1,952,908
1,800,690
Total assets less current liabilities
2,130,567
2,023,141
Creditors: amounts falling due after more than one year
8
(54,709)
(68,244)
Provisions for liabilities
(22,701)
(33,899)
Net assets
2,053,157
1,920,998
Capital and reserves
Called up share capital
9
250
250
Capital redemption reserve
750
750
Profit and loss reserves
2,052,157
1,919,998
Total equity
2,053,157
1,920,998
European International (Fairs) Limited
Balance Sheet (Continued)
As at 31 August 2025
31 August 2025
Page 2

For the financial year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

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

The financial statements were approved by the board of directors and authorised for issue on 5 March 2026 and are signed on its behalf by:
Mr J Kidd
Mr J D Callaghan
Director
Director
Company Registration No. 04197072
European International (Fairs) Limited
Notes to the Financial Statements
For the year ended 31 August 2025
Page 3
1
Accounting policies
Company information

European International (Fairs) Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 6 & 10 Skitts Manor Farm, Moor Lane, Marsh Green, Edenbridge, Kent, United Kingdom, TN8 5RA.

1.1
Accounting convention

These financial statements have been prepared in accordance with Section 1A of 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 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.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.2
Going concern

The directors have assessed the company’s financial position and its ability to continue operating for the foreseeable future. As at 31 August 2025, the company held cash reserves in excess of £1 million and maintained a strong net asset position. The directors have reviewed projected cash flows and are confident that the company has sufficient resources to meet its liabilities as they fall due. In addition, the directors and shareholders remain committed to supporting the company as required. On the basis of this assessment, the directors believe it is appropriate to prepare the financial statements on a going concern basis.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services 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.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25% straight line
Fixtures and fittings
25% straight line
Computers
25% straight line
Motor vehicles
25% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

European International (Fairs) Limited
Notes to the Financial Statements (Continued)
For the year ended 31 August 2025
1
Accounting policies
(Continued)
Page 4
1.5
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities 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.

1.6
Cash at bank and in hand

Cash at bank and in hand are basic financial assets and include cash in hand and deposits held at call with banks.

1.7
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 balance sheet when the company becomes party to the contractual provisions of the instrument.

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.

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

Basic financial liabilities, including creditors and other creditors, are initially recognised at transaction price. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.9
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax. Current tax assets are recognised when tax paid exceeds the tax payable.

Current tax

Current tax assets, current tax liabilities, deferred tax assets and deferred tax liabilities are offset if, and only if, there is a legally enforceable right to set off the amounts and he entity intends either to settle on the net basis or to realise the asset and settle the liability simultaneously.

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.

European International (Fairs) Limited
Notes to the Financial Statements (Continued)
For the year ended 31 August 2025
1
Accounting policies
(Continued)
Page 5
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.10
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

1.11
Retirement benefits

For defined contribution schemes the amount charged to profit or loss is the contributions payable in the year. Differences between contributions payable in the year and contributions actually paid are shown as either accruals or prepayments.

1.12
Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

1.13
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

Monetary assets and liabilities denominated in foreign currencies are translated at the rate of exchange ruling at the reporting date.

All translation differences are taken to profit or loss.

European International (Fairs) Limited
Notes to the Financial Statements (Continued)
For the year ended 31 August 2025
Page 6
2
Employees

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

2025
2024
Number
Number
Total
14
13
3
Directors' remuneration
2025
2024
£
£
Remuneration paid to directors
143,816
141,925
Dividends paid to directors
168,000
166,040

The number of directors for whom retirement benefits are accruing under defined contribution schemes amounted to 2 (2024 - 2).

4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 September 2024 and 31 August 2025
257,688
Depreciation and impairment
At 1 September 2024
122,094
Depreciation charged in the year
44,792
At 31 August 2025
166,886
Carrying amount
At 31 August 2025
90,802
At 31 August 2024
135,594
5
Fixed asset investments
2025
2024
£
£
Investments
86,857
86,857
European International (Fairs) Limited
Notes to the Financial Statements (Continued)
For the year ended 31 August 2025
5
Fixed asset investments
(Continued)
Page 7
Movements in fixed asset investments
Shares in group undertakings
£
Cost or valuation
At 1 September 2024 & 31 August 2025
86,857
Carrying amount
At 31 August 2025
86,857
At 31 August 2024
86,857
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
135,725
858,110
Corporation tax recoverable
17,156
21,609
Amounts owed by group undertakings
105,966
11,337
Other debtors
27,909
26,716
Prepayments and accrued income
149,944
151,320
436,700
1,069,092
7
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
278,047
312,743
Corporation tax
157,595
77,328
Other taxation and social security
9,702
14,074
Other creditors
33,170
38,466
478,514
442,611

Obligations under finance leases of £13,535 (2024: £13,535) included within other creditors are secured against the assets to which they relate.

8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
54,709
68,244
European International (Fairs) Limited
Notes to the Financial Statements (Continued)
For the year ended 31 August 2025
8
Creditors: amounts falling due after more than one year
(Continued)
Page 8

Obligations under finance leases of £54,709 (2024: £68,244) are secured against the assets to which they relate.

9
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
250
250
250
250
2025-08-31 2024-09-01 false false false 02 April 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity Mr J D Callaghan Mr J D Callaghan Mr J Kidd 04197072 2024-09-01 2025-08-31 04197072 bus:CompanySecretaryDirector1 2024-09-01 2025-08-31 04197072 bus:Director1 2024-09-01 2025-08-31 04197072 bus:CompanySecretary1 2024-09-01 2025-08-31 04197072 bus:Director2 2024-09-01 2025-08-31 04197072 bus:RegisteredOffice 2024-09-01 2025-08-31 04197072 2025-08-31 04197072 2024-08-31 04197072 core:OtherPropertyPlantEquipment 2025-08-31 04197072 core:OtherPropertyPlantEquipment 2024-08-31 04197072 core:CurrentFinancialInstruments 2025-08-31 04197072 core:CurrentFinancialInstruments 2024-08-31 04197072 core:Non-currentFinancialInstruments 2025-08-31 04197072 core:Non-currentFinancialInstruments 2024-08-31 04197072 core:ShareCapital 2025-08-31 04197072 core:ShareCapital 2024-08-31 04197072 core:CapitalRedemptionReserve 2025-08-31 04197072 core:CapitalRedemptionReserve 2024-08-31 04197072 core:RetainedEarningsAccumulatedLosses 2025-08-31 04197072 core:RetainedEarningsAccumulatedLosses 2024-08-31 04197072 core:ShareCapitalOrdinaryShareClass1 2025-08-31 04197072 core:ShareCapitalOrdinaryShareClass1 2024-08-31 04197072 core:PlantMachinery 2024-09-01 2025-08-31 04197072 core:FurnitureFittings 2024-09-01 2025-08-31 04197072 core:ComputerEquipment 2024-09-01 2025-08-31 04197072 core:MotorVehicles 2024-09-01 2025-08-31 04197072 2023-09-01 2024-08-31 04197072 core:OtherPropertyPlantEquipment 2024-08-31 04197072 core:OtherPropertyPlantEquipment 2024-09-01 2025-08-31 04197072 bus:OrdinaryShareClass1 2024-09-01 2025-08-31 04197072 bus:OrdinaryShareClass1 2025-08-31 04197072 bus:OrdinaryShareClass1 2024-08-31 04197072 bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 04197072 bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 04197072 bus:FRS102 2024-09-01 2025-08-31 04197072 bus:AuditExemptWithAccountantsReport 2024-09-01 2025-08-31 04197072 bus:FullAccounts 2024-09-01 2025-08-31 xbrli:pure xbrli:shares iso4217:GBP