Registration number: 13680512

Seasonal Entertainments Limited

Contents

Company Information	1
Accountants' Report	2
Balance Sheet	3
Notes to the Unaudited Financial Statements	4 to 8

Seasonal Entertainments Limited

Company Information

Director

Miss M Boothman

Registered office

C/o BDK Accountants LTD 24 Scotts Road Bromley Kent BR1 3QD

Accountants

BDK Accountants Ltd 24 Scotts Road Bromley Kent BR1 3QD

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Seasonal Entertainments Limited
for the Year Ended 31 October 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Seasonal Entertainments Limited for the year ended 31 October 2025 as set out on pages 3 to 8 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Seasonal Entertainments Limited, 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 Seasonal Entertainments Limited and state those matters that we have agreed to state to the Board of Directors of Seasonal Entertainments Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Seasonal Entertainments Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Seasonal Entertainments Limited 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 Seasonal Entertainments Limited. You consider that Seasonal Entertainments Limited 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 Seasonal Entertainments Limited. 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.

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

BDK Accountants Ltd
24 Scotts Road
Bromley
Kent
BR1 3QD

10 May 2026

Seasonal Entertainments Limited

(Registration number: 13680512)
Balance Sheet as at 31 October 2025

	Note	2025 £	2024 £
Fixed Assets
Intangible assets	4	1,200	2,400
Tangible Assets	5	687	687
		1,887	3,087
Current assets
Debtors	6	45,117	28,573
Cash at bank and in hand		40,152	18,487
		85,269	47,060
Creditors: Amounts falling due within one year	7	(57,664)	(39,161)
Net current assets		27,605	7,899
Net assets		29,492	10,986
Capital and Reserves
Called up share capital	8	100	100
Retained Earnings		29,392	10,886
Shareholders' funds		29,492	10,986

For the financial year ending 31 October 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 accounts for the year in question in accordance with section 476; and
•	The director acknowledges her 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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 10 May 2026
 

......................................... Miss M Boothman Director

Seasonal Entertainments Limited

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

1	General information

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

The address of its registered office is:
C/o BDK Accountants LTD
24 Scotts Road
Bromley
Kent
BR1 3QD
England

These financial statements were authorised for issue by the director on 10 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.

Going concern

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.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Seasonal Entertainments Limited

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

Tax

The tax expense for the period comprises current 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.

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	25% on cost

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	20 on cost

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.

Seasonal Entertainments Limited

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

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.

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.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

Seasonal Entertainments Limited

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

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 November 2024	6,000	6,000
At 31 October 2025	6,000	6,000
Amortisation
At 1 November 2024	3,600	3,600
Amortisation charge	1,200	1,200
At 31 October 2025	4,800	4,800
Carrying amount
At 31 October 2025	1,200	1,200
At 31 October 2024	2,400	2,400

5	Tangible Assets

	Other tangible assets £	Total £
Cost or valuation
At 1 November 2024	2,750	2,750
At 31 October 2025	2,750	2,750
Depreciation
At 1 November 2024	1,375	1,375
Charge for the year	688	688
At 31 October 2025	2,063	2,063
Carrying amount
At 31 October 2025	687	687
At 31 October 2024	687	687

Seasonal Entertainments Limited

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

6

Debtors

Current	2025 £	2024 £
Trade Debtors	13,838	19,145
Prepayments	(1,028)	-
Other debtors	32,307	9,428
	45,117	28,573

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade Creditors	3,571	231
Taxation and social security	35,630	37,634
Accruals and deferred income	3,444	1,296
Other creditors	15,019	-
	57,664	39,161

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary A of £1 each	50	50	50	50
Ordinary B of £1 each	50	50	50	50
	100	100	100	100