Caseware UK (AP4) 2024.0.164 2024.0.164 2025-09-30 2025-09-30 51 58 2024-10-01 false No description of principal activity true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 07000478 2024-10-01 2025-09-30 07000478 2023-10-01 2024-09-30 07000478 2025-09-30 07000478 2024-09-30 07000478 c:Director1 2024-10-01 2025-09-30 07000478 d:Buildings d:LongLeaseholdAssets 2024-10-01 2025-09-30 07000478 d:Buildings d:LongLeaseholdAssets 2025-09-30 07000478 d:Buildings d:LongLeaseholdAssets 2024-09-30 07000478 d:PlantMachinery 2024-10-01 2025-09-30 07000478 d:PlantMachinery 2025-09-30 07000478 d:PlantMachinery 2024-09-30 07000478 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 07000478 d:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 07000478 d:PatentsTrademarksLicencesConcessionsSimilar 2024-10-01 2025-09-30 07000478 d:ComputerSoftware 2025-09-30 07000478 d:ComputerSoftware 2024-09-30 07000478 d:CurrentFinancialInstruments 2025-09-30 07000478 d:CurrentFinancialInstruments 2024-09-30 07000478 d:Non-currentFinancialInstruments 2025-09-30 07000478 d:Non-currentFinancialInstruments 2024-09-30 07000478 d:CurrentFinancialInstruments d:WithinOneYear 2025-09-30 07000478 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 07000478 d:Non-currentFinancialInstruments d:AfterOneYear 2025-09-30 07000478 d:Non-currentFinancialInstruments d:AfterOneYear 2024-09-30 07000478 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2025-09-30 07000478 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-09-30 07000478 d:ShareCapital 2025-09-30 07000478 d:ShareCapital 2024-09-30 07000478 d:RetainedEarningsAccumulatedLosses 2025-09-30 07000478 d:RetainedEarningsAccumulatedLosses 2024-09-30 07000478 c:FRS102 2024-10-01 2025-09-30 07000478 c:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 07000478 c:FullAccounts 2024-10-01 2025-09-30 07000478 c:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 07000478 d:ComputerSoftware d:InternallyGeneratedIntangibleAssets 2024-10-01 2025-09-30 07000478 2 2024-10-01 2025-09-30 07000478 d:ComputerSoftware d:OwnedIntangibleAssets 2024-10-01 2025-09-30 07000478 e:PoundSterling 2024-10-01 2025-09-30 07000478 d:PreviouslyStatedAmount 2024-09-30 07000478 d:Buildings d:LongLeaseholdAssets d:PreviouslyStatedAmount 2024-09-30 07000478 d:Buildings d:LongLeaseholdAssets d:PriorPeriodIncreaseDecrease 2024-09-30 07000478 d:PlantMachinery d:PriorPeriodIncreaseDecrease 2024-09-30 07000478 d:PriorPeriodIncreaseDecrease 2024-09-30 iso4217:GBP xbrli:pure

Registered number: 07000478 NORTHUMBERLAND EVENTS LTD UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
NORTHUMBERLAND EVENTS LTD REGISTERED NUMBER: 07000478 STATEMENT OF FINANCIAL POSITION AS AT 30 SEPTEMBER 2025
|  |  |  | As restated
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 60,182 |  | 15,421
Tangible fixed assets | 5 |  | 389,545 |  | 391,849
|  |  | 449,727 |  | 407,270
Current assets |  |  |  |  |
Stocks | 6 | 90,996 |  | 69,120 |
Debtors: amounts falling due after more than one year | 7 | 106,910 |  | 133,637 |
Debtors: amounts falling due within one year | 7 | 1,726,114 |  | 1,166,938 |
Cash at bank and in hand | 8 | 2,479,822 |  | 2,782,724 |
|  | 4,403,842 |  | 4,152,419 |
Creditors: amounts falling due within one year | 9 | (3,974,340) |  | (4,204,419) |
Net current assets/(liabilities) |  |  | 429,502 |  | (52,000)
Total assets less current liabilities |  |  | 879,229 |  | 355,270
Creditors: amounts falling due after more than one year | 10 |  | - |  | (112,000)
Net assets |  |  | 879,229 |  | 243,270
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1 |  | 1
Profit and loss account |  |  | 879,228 |  | 243,269
|  |  | 879,229 |  | 243,270
Page 1
NORTHUMBERLAND EVENTS LTD REGISTERED NUMBER: 07000478 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 SEPTEMBER 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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. 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:
C H Boyd
Director
Date: 13 April 2026
The notes on pages 3 to 11 form part of these financial statements. Page 2
NORTHUMBERLAND EVENTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. | General information
Northumberland Events Ltd is a private company, limited by shares, domiciled in England and Wales, registration number 06863635. The registered office is 6th Floor, 2 London Wall Place, London, EC2Y 5AU. 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | 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.
| 2.5 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred. Page 3
NORTHUMBERLAND EVENTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.6 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.
| 2.7 | 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.
| 2.8 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years. The estimated useful lives range as follows:
|  |  |  | Brand and website development | - | 5 | years
| 2.9 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 4
NORTHUMBERLAND EVENTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.9 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Leasehold improvements | - |  | Over the period of the lease
|  |  |  | Office equipment | - | 33% | per annum on cost
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.10 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.11 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.12 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.13 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Page 5
NORTHUMBERLAND EVENTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.14 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, 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. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments. Basic 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 the deduction of all its liabilities. Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.
3. | Employees
| The average monthly number of employees, including directors, during the year was 58 (2024 - 51).
Page 6
NORTHUMBERLAND EVENTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
4. | Intangible assets
|  | Brand and website development
|  | £
| Cost |
| At 1 October 2024 | 15,682
| Additions | 53,630
| At 30 September 2025 | 69,312
| Amortisation |
| At 1 October 2024 | 261
| Charge for the year | 8,869
| At 30 September 2025 | 9,130
| Net book value |
| At 30 September 2025 | 60,182
| At 30 September 2024 | 15,421
Page 7
NORTHUMBERLAND EVENTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
5. | Tangible fixed assets
|  | Leasehold improvements (as restated) | Office equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 October 2024 | 781,598 | 709,699 | 1,491,297
| Additions | 81,665 | 23,339 | 105,004
| At 30 September 2025 | 863,263 | 733,038 | 1,596,301
| Depreciation |  |  |
| At 1 October 2024 (as previously stated) | 703,276 | 575,565 | 1,278,841
| Prior Year Adjustment | (179,393) | - | (179,393)
| At 1 October 2024 (as restated) | 523,883 | 575,565 | 1,099,448
| Charge for the year | 53,157 | 54,151 | 107,308
| At 30 September 2025 | 577,040 | 629,716 | 1,206,756
| Net book value |  |  |
| At 30 September 2025 | 286,223 | 103,322 | 389,545
| At 30 September 2024 (as restated) | 257,715 | 134,134 | 391,849
6. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Catering, liquor and consumables | 90,996 | 69,120
Page 8
NORTHUMBERLAND EVENTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
7. | Debtors
|  |  |  |  |  | As restated
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due after more than one year |  |
| Prepayments and accrued income | 106,910 | 133,637
|  |  |  |  |  | As restated
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due within one year |  |
| Trade debtors | 122,357 | 85,923
| Amounts owed by group undertakings | 1,008,135 | 573,669
| Other debtors | - | 66,374
| Prepayments and accrued income | 595,622 | 440,972
|  | 1,726,114 | 1,166,938
8. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 2,479,822 | 2,782,724
9. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | - | 112,000
| Other loans | - | 206,377
| Trade creditors | 442,268 | 343,525
| Amounts owed to group undertakings | 852,221 | 664,585
| Corporation tax | 232,849 | 72,970
| Other taxation and social security | 252,066 | 231,766
| Other creditors | 1,484,909 | 1,587,087
| Accruals and deferred income | 710,027 | 986,109
|  | 3,974,340 | 4,204,419
Page 9
NORTHUMBERLAND EVENTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
10. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | - | 112,000
11. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | - | 112,000
| Other loans | - | 206,377
| Amounts falling due 2-5 years |  |
| Bank loans | - | 112,000
|  | - | 430,377
12. | Prior year adjustment
The comparative figures for 30 September 2024 have been restated to reflect a prior year adjustment with regards to the increase in term of the company's lease which includes leasehold improvements (Note 5) and prepayments (Note 7). The prior year adjustment corrects the above by reducing accumulated depreciation of leasehold improvements from £703,276 to £523,883, prepayments due within one year from £463,245 to £440,972 and prepayments due after more than one year from £Nil to £133,637. The prior year adjustment has resulted in the increases to opening reserves by £290,757.
13. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £33,152 (2024: £32,510). Contributions totalling £7,231 (2024: £7,268) were payable to the fund at the reporting date and are included in creditors. Page 10
NORTHUMBERLAND EVENTS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
14. | Related party transactions
| At 30 September 2025, the company was owed £983,135 (2024: £573,669) from Hamilton Boyd Ltd, the parent company and a company of which the directors, C H Boyd and A Brain, are directors. The loan is interest free, unsecured and repayable on demand. At 30 September 2025, the company was owed £25,000 (2024: £Nil) from Hamilton Boyd Events Ltd, the parent company and a company of which the directors, C H Boyd and A Brain, are directors. The loan is interest free, unsecured and repayable on demand. At 30 September 2025, the company owed £852,221 (2024: £664,585) to Opal Fusion Limited, a fellow subsidiary of parent company and a company of which the directors, C H Boyd and A Brain, are directors. The loan is interest free, unsecured and repayable on demand.
15. | Parent undertaking
The company's parent entity is Hamilton Boyd Limited and the company's registered office is 6th Floor, 2 London Wall Place, London, EC2Y 5AU. The principal place of business is 8 Northumberland Avenue, London, WC2N 5BY.
Page 11