EQ Live Event Solutions Limited Accounts






EQ Live Event Solutions Limited

	Company No. 13921952
		Information for Filing with The Registrar
		28 February 2026

The Directors present their report and the accounts for the year ended 28 February 2026.

Principal activities
The principal activity of the company during the year under review was audio hire and technical support.




Directors

The Directors who served at any time during the year were as follows:

J.C. Cope
D. Fletcher








































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

J.C. Cope
Director
30 April 2026

at	28 February 2026
Company No.		13921952	Notes	2026	2025
				£	£
Fixed assets

	Tangible assets		5	26,345	31,595


				26,345	31,595
Current assets

	Debtors		6	4,300	4,699

	Cash at bank and in hand			533	769
				4,833	5,468
Creditors: Amount falling due within one year			7	(16,136)	(20,277)
Net current liabilities				(11,303)	(14,809)
Total assets less current liabilities				15,042	16,786




Net assets				15,042	16,786

Capital and reserves
	Called up share capital			300	300



	Profit and loss account		9	14,742	16,486

Total equity				15,042	16,786



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit 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 accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 30 April 2026 and signed on its behalf by:
J.C. Cope
Director
30 April 2026

for the year ended 28 February 2026

General information

EQ Live Event Solutions Limited is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 13921952

Its registered office is:

Unit 13 Red Bank Court

Manchester

England

M4 4HF

The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced
for estimated customer returns, rebates and other similar allowances.
Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• 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 economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.
Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is
passed.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Plant and machinery

20% Straight line

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other 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.

3	Employees
			2026	2025
			Number	Number
		The average monthly number of employees (including directors) during the year was:	2	2

4	Taxation
		(a) Tax on profit on ordinary activities	2026	2025
		The tax charge is made up as follows:	£	£
		UK corporation tax
		Charge for the period	822	619

		Total corporation tax	822	619





		Tax on profit on ordinary activities	822	619

		(b) Factors affecting the total tax charge for the period
		The tax assessed for the year is higher than the standard rate of corporation tax in the UK. The differences are reconciled below:
		Higher	2026	2025
		997	£	£
		Profit on ordinary activities before tax	(922)	588

		Standard rate of corporation tax in the United Kingdom	19%	19%

		Profit on ordinary activities multiplied by standard rate of corporation tax in the United Kingdom	(175)	112
		Expenses not deductible for tax purposes	997	507




		Tax on profit on ordinary activities	822	619

5	Tangible fixed assets
			Plant and machinery	Total
			£	£
		Cost or revaluation
		At 1 March 2025	57,524	57,524
		Additions	6,827	6,827



		At 28 February 2026	64,351	64,351
		Depreciation
		At 1 March 2025	25,929	25,929
		Charge for the year	12,077	12,077



		At 28 February 2026	38,006	38,006
		Net book values
		At 28 February 2026	26,345	26,345
		At 28 February 2025	31,595	31,595

6	Debtors
			2026	2025
			£	£
		Trade debtors	3,944	4,699






		Prepayments and accrued income	356	-
			4,300	4,699

7	Creditors:
		amounts falling due within one year
			2026	2025
			£	£




		Trade creditors	1,243	1,163

		Taxes and social security	1,273	814
		Loans from directors	13,620	17,768

		Accruals and deferred income	-	532
			16,136	20,277

Share Capital

300 ordinary shares at the value of £1. Both directors have 150 shares each.

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.