Silverfin false false 31/12/2025 01/01/2025 31/12/2025 Alexander George Fleming 20/03/2015 28 April 2026 The principal activity of the Company during the financial year continued to be that of business consultancy, after dinner speaking, auctioneering services, event set up, site hire and web hosting. SC501074 2025-12-31 SC501074 bus:Director1 2025-12-31 SC501074 2024-12-31 SC501074 core:CurrentFinancialInstruments 2025-12-31 SC501074 core:CurrentFinancialInstruments 2024-12-31 SC501074 core:ShareCapital 2025-12-31 SC501074 core:ShareCapital 2024-12-31 SC501074 core:RetainedEarningsAccumulatedLosses 2025-12-31 SC501074 core:RetainedEarningsAccumulatedLosses 2024-12-31 SC501074 core:PlantMachinery 2024-12-31 SC501074 core:Vehicles 2024-12-31 SC501074 core:OfficeEquipment 2024-12-31 SC501074 core:PlantMachinery 2025-12-31 SC501074 core:Vehicles 2025-12-31 SC501074 core:OfficeEquipment 2025-12-31 SC501074 core:CostValuation 2024-12-31 SC501074 core:AdditionsToInvestments 2025-12-31 SC501074 core:CostValuation 2025-12-31 SC501074 bus:OrdinaryShareClass1 2025-12-31 SC501074 2025-01-01 2025-12-31 SC501074 bus:FilletedAccounts 2025-01-01 2025-12-31 SC501074 bus:SmallEntities 2025-01-01 2025-12-31 SC501074 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 SC501074 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC501074 bus:Director1 2025-01-01 2025-12-31 SC501074 core:PlantMachinery core:TopRangeValue 2025-01-01 2025-12-31 SC501074 core:Vehicles core:TopRangeValue 2025-01-01 2025-12-31 SC501074 core:OfficeEquipment core:TopRangeValue 2025-01-01 2025-12-31 SC501074 2024-01-01 2024-12-31 SC501074 core:PlantMachinery 2025-01-01 2025-12-31 SC501074 core:Vehicles 2025-01-01 2025-12-31 SC501074 core:OfficeEquipment 2025-01-01 2025-12-31 SC501074 bus:OrdinaryShareClass1 2025-01-01 2025-12-31 SC501074 bus:OrdinaryShareClass1 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure xbrli:shares

Company No: SC501074 (Scotland)

# EVENTS HOST LTD

### UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH THE REGISTRAR

EVENTS HOST LTD

## UNAUDITED FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2025

Contents

EVENTS HOST LTD

## BALANCE SHEET

AS AT 31 DECEMBER 2025
EVENTS HOST LTD

## BALANCE SHEET (continued)

AS AT 31 DECEMBER 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 66,477 |  | 84,680
Investments | 4 | 12,470 |  | 6,895
|  | 78,947 |  | 91,575
Current assets |  |  |  |
Cash at bank and in hand |  | 34,317 |  | 20,105
|  | 34,317 |  | 20,105
Creditors: amounts falling due within one year | 5 | ( 18,408) |  | ( 16,197)
Net current assets |  | 15,909 |  | 3,908
Total assets less current liabilities |  | 94,856 |  | 95,483
Provision for liabilities |  | ( 1,703) |  | ( 2,763)
Net assets |  | 93,153 |  | 92,720
Capital and reserves |  |  |  |
Called-up share capital | 6 | 100 |  | 100
Profit and loss account |  | 93,053 |  | 92,620
Total shareholders' funds |  | 93,153 |  | 92,720

For the financial year ending 31 December 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Events Host Ltd (registered number: SC501074) were approved and authorised for issue by the Director on 28 April 2026. They were signed on its behalf by:

Alexander George Fleming Director |

EVENTS HOST LTD

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2025
EVENTS HOST LTD

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Events Host Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in Scotland. The address of the Company's registered office is C/O Johnston Carmichael, 227 West George Street, Glasgow, G2 2ND, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery | 4 years straight line
Vehicles | 5 years straight line
Office equipment | 4 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
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.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Non-financial assets
At each balance sheet date, the company reviews its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss.
If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). The recoverable amount of an asset is the higher of its fair value less costs to sell and its value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.
Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
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.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

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 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 payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

##### Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).
When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 1 |  | 1

#### 3. Tangible assets

| Plant and machinery |  | Vehicles |  | Office equipment |  | Total
| £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |
At 01 January 2025 | 0 |  | 95,905 |  | 10,961 |  | 106,866
Additions | 1,121 |  | 0 |  | 2,221 |  | 3,342
At 31 December 2025 | 1,121 |  | 95,905 |  | 13,182 |  | 110,208
Accumulated depreciation |  |  |  |  |  |  |
At 01 January 2025 | 0 |  | 19,181 |  | 3,005 |  | 22,186
Charge for the financial year | 70 |  | 19,181 |  | 2,294 |  | 21,545
At 31 December 2025 | 70 |  | 38,362 |  | 5,299 |  | 43,731
Net book value |  |  |  |  |  |  |
At 31 December 2025 | 1,051 |  | 57,543 |  | 7,883 |  | 66,477
At 31 December 2024 | 0 |  | 76,724 |  | 7,956 |  | 84,680

#### 4. Fixed asset investments

| Other investments |  | Total
| £ |  | £
Cost or valuation before impairment |  |  |
At 01 January 2025 | 6,895 |  | 6,895
Additions | 5,575 |  | 5,575
At 31 December 2025 | 12,470 |  | 12,470
Carrying value at 31 December 2025 | 12,470 |  | 12,470
Carrying value at 31 December 2024 | 6,895 |  | 6,895

#### 5. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Taxation and social security | 8,247 |  | 2,381
Other creditors | 10,161 |  | 13,816
| 18,408 |  | 16,197

#### 6. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
100 A ordinary shares of £ 1.00 each | 100 |  | 100

#### 7. Related party transactions

Transactions with the entity's director

| 2025 |  | 2024
| £ |  | £
Amounts owed to Director | 7,066 |  | 10,858

These loans are interest free and have no fixed repayment terms.