Registration number: 12797802

Polka Dot Event Production Ltd

Contents

Company Information	1
Accountants' Report	2
Balance Sheet	3 to 4
Notes to the Unaudited Financial Statements	5 to 9

Polka Dot Event Production Ltd

Company Information

Directors	Miss C L Butcher Mr S A Webb

Registered office

Stafford House 10 Prince Of Wales Road Dorchester Dorset DT1 1PW

Accountants

Kennedy Legg Stafford House 10 Prince Of Wales Road Dorchester Dorset DT1 1PW

Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Polka Dot Event Production Ltd
for the Year Ended 31 August 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Polka Dot Event Production Ltd for the year ended 31 August 2025 as set out on pages 3 to 9 from the company's accounting records and from information and explanations you have given us.

This report is made solely to the Board of Directors of Polka Dot Event Production Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Polka Dot Event Production Ltd and state those matters that we have agreed to state to the Board of Directors of Polka Dot Event Production Ltd.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Polka Dot Event Production Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Polka Dot Event Production Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Polka Dot Event Production Ltd. You consider that Polka Dot Event Production Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Polka Dot Event Production Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................

Kennedy Legg
 
Stafford House
10 Prince Of Wales Road
Dorchester
Dorset
DT1 1PW

13 May 2026

Polka Dot Event Production Ltd

(Registration number: 12797802)
Balance Sheet as at 31 August 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	9,011	10,093
Current assets
Debtors	5	7,468	8,457
Cash at bank and in hand		17,013	8,180
		24,481	16,637
Creditors: Amounts falling due within one year	6	(31,953)	(23,245)
Net current liabilities		(7,472)	(6,608)
Total assets less current liabilities		1,539	3,485
Provisions for liabilities		(1,434)	(1,579)
Net assets		105	1,906
Capital and reserves
Called up share capital	7	100	100
Retained earnings		5	1,806
Shareholders' funds		105	1,906

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

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Polka Dot Event Production Ltd

(Registration number: 12797802)
Balance Sheet as at 31 August 2025

Approved and authorised by the Board on 13 May 2026 and signed on its behalf by:
 

......................................... Mr S A Webb Director

Polka Dot Event Production Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Stafford House
10 Prince Of Wales Road
Dorchester
Dorset
DT1 1PW

These financial statements were authorised for issue by the Board on 13 May 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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 taxable income.

Polka Dot Event Production Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

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

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant & Machinery	15% Reducing balance
Office Equipment	15% Reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Polka Dot Event Production Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

Polka Dot Event Production Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

4	Tangible assets

	Plant and machinery £	Office equipment £	Total £
Cost or valuation
At 1 September 2024	9,563	7,174	16,737
Additions	326	749	1,075
Disposals	-	(666)	(666)
At 31 August 2025	9,889	7,257	17,146
Depreciation
At 1 September 2024	4,265	2,379	6,644
Charge for the year	844	747	1,591
Eliminated on disposal	-	(100)	(100)
At 31 August 2025	5,109	3,026	8,135
Carrying amount
At 31 August 2025	4,780	4,231	9,011
At 31 August 2024	5,298	4,795	10,093

5

Debtors

Current	2025 £	2024 £
Trade debtors	420	1,354
Prepayments	6,936	7,103
Other debtors	112	-
	7,468	8,457

Polka Dot Event Production Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	5,985	260
Taxation and social security	16,701	11,717
Accruals and deferred income	1,750	1,585
Other creditors	7,517	9,683
	31,953	23,245

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
ordinary share of £1 each	100	100	100	100