REGISTERED NUMBER: 07790126 (England and Wales)

FCL Event Logistics Limited

Unaudited Financial Statements for the Year Ended 30 September 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mrs C A Cowie

REGISTERED OFFICE:

Unit 3-5

Colthrop Business Park

Colthrop Lane

Thatcham

Berkshire

RG19 4NB

REGISTERED NUMBER:

07790126 (England and Wales)

ACCOUNTANTS:

Cottrill Mason Ltd

13 Vansittart Estate

Windsor

Berkshire

SL4 1SE

FIXED ASSETS

Intangible assets

4

120,000

-

Tangible assets

5

1,206,761

555,288

1,326,761

555,288

CURRENT ASSETS

Debtors

6

1,112,460

920,470

Cash at bank and in hand

355,334

298,805

1,467,794

1,219,275

CREDITORS

Amounts falling due within one year

7

1,701,012

1,163,386

NET CURRENT (LIABILITIES)/ASSETS

(233,218

)

55,889

TOTAL ASSETS LESS CURRENT LIABILITIES

1,093,543

611,177

CREDITORS

Amounts falling due after more than one year

8

(625,724

)

(242,670

)

PROVISIONS FOR LIABILITIES

(177,738

)

(105,505

)

NET ASSETS

290,081

263,002

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

9

289,981

262,902

SHAREHOLDERS' FUNDS

290,081

263,002

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 April 2026 and were signed by:

Mrs C A Cowie - Director

1.	STATUTORY INFORMATION

FCL Event Logistics Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 42 (2024 - 32 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

Additions

120,000

At 30 September 2025

120,000

NET BOOK VALUE

At 30 September 2025

120,000

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 October 2024

9,664

1,307,541

8,699

1,325,904

Additions

-

950,043

-

950,043

Disposals

-

(61,880

)

-

(61,880

)

At 30 September 2025

9,664

2,195,704

8,699

2,214,067

DEPRECIATION

At 1 October 2024

8,265

755,693

6,658

770,616

Charge for year

510

284,087

373

284,970

Eliminated on disposal

-

(48,280

)

-

(48,280

)

At 30 September 2025

8,775

991,500

7,031

1,007,306

NET BOOK VALUE

At 30 September 2025

889

1,204,204

1,668

1,206,761

At 30 September 2024

1,399

551,848

2,041

555,288

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

968,994

791,676

Other debtors

143,466

128,794

1,112,460

920,470

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans and overdrafts

83,333

163,333

Hire purchase contracts

398,147

163,321

Trade creditors

999,236

663,949

Taxation and social security

214,718

168,600

Other creditors

5,578

4,183

1,701,012

1,163,386

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Hire purchase contracts

625,724

242,670

9.

RESERVES

Retained

earnings

£

At 1 October 2024

262,902

Profit for the year

79,079

Dividends

(52,000

)

At 30 September 2025

289,981

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mrs C A Cowie.