REGISTERED NUMBER: 05402072 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

THE LAST SUPPER UK LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr JE Attwood

Ms CS Jackson

Mr JG Lawson

Ms EM Sawford

REGISTERED OFFICE:

Unit 10 Deptford Trading Estate

Blackhorse Road

London

SE8 5HY

REGISTERED NUMBER:

05402072 (England and Wales)

SENIOR STATUTORY AUDITOR:

Mr Westleigh Scales FCA FMAAT

AUDITORS:

Mark J Rees LLP Chartered Accountants

and Statutory Auditors

Granville Hall

Granville Road

Leicester

LE1 7RU

BANKERS:

Barclays Bank Plc

Edgware Road 9

Leicester

Leicestershire

LE87 2BB

FIXED ASSETS

Tangible assets

4

71,981

50,229

CURRENT ASSETS

Debtors

5

1,122,137

955,813

Cash at bank

69,852

474,774

1,191,989

1,430,587

CREDITORS

Amounts falling due within one year

6

1,036,495

1,293,533

NET CURRENT ASSETS

155,494

137,054

TOTAL ASSETS LESS CURRENT LIABILITIES

227,475

187,283

CREDITORS

Amounts falling due after more than one year

7

8,334

18,333

NET ASSETS

219,141

168,950

CAPITAL AND RESERVES

Called up share capital

133

133

Retained earnings

219,008

168,817

219,141

168,950

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 Board of Directors and authorised for issue on 18 May 2026 and were signed on its behalf by:

Mr JG Lawson - Director

Ms EM Sawford - Director

1.	STATUTORY INFORMATION

The Last Supper UK 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Financial forecasts prepared by the directors show that the company will be able to operate within the facilities available. On that basis the directors have prepared these financial statements on a going concern basis.

Turnover

Turnover represents net invoiced sales of goods and services, excluding value added tax. Turnover is recognised at the date events are held. Income and deposits received for events held after the year end are included as deferred income.

Tangible fixed assets

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

Fixtures and fittings

-

25% on reducing balance and 15% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Fixed assets are reviewed for impairment if events or changes in circumstances indicate that the carrying amount may not be recoverable or as otherwise required by relevant accounting standards.

Shortfalls between the carrying value of fixed assets and their recoverable amounts, being the higher of fair value less costs to sell and value-in-use, are recognised as impairment losses. Impairment losses are recognised in profit and loss.

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.

Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently, where material, at amortised cost using the effective interest method, less any impairment.

Creditors

Short term creditors are measured at transaction price, less any impairment. Other financial liabilities, including bank loans are measured initially at fair value, net of transaction costs, and are measured subsequently, where material, at amortised cost using the effective interest method, less any impairment.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 September 2024

201,494

32,984

29,540

264,018

Additions

30,306

-

8,735

39,041

At 31 August 2025

231,800

32,984

38,275

303,059

DEPRECIATION

At 1 September 2024

153,299

32,860

27,630

213,789

Charge for year

15,121

31

2,137

17,289

At 31 August 2025

168,420

32,891

29,767

231,078

NET BOOK VALUE

At 31 August 2025

63,380

93

8,508

71,981

At 31 August 2024

48,195

124

1,910

50,229

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

237,493

156,131

Amounts owed by group undertakings

796,416

733,280

Other debtors

88,228

66,402

1,122,137

955,813

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

10,000

10,000

Trade creditors

107,472

150,962

Amounts owed to group undertakings

890,621

929,764

Taxation and social security

-

89,401

Other creditors

28,402

113,406

1,036,495

1,293,533

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

8,334

18,333

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

79,342

79,342

Between one and five years

78,176

157,518

157,518

236,860

9.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Mr Westleigh Scales FCA FMAAT (Senior Statutory Auditor)

for and on behalf of Mark J Rees LLP Chartered Accountants

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 August 2025 and 31 August 2024:

2025

2024

£

£

Mr JE Attwood

Balance outstanding at start of year

-

2,818

Amounts repaid

-

(2,818

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-

No interest was charged on the above balances.

11.	RELATED PARTY DISCLOSURES

At the year end £88,113 (2024: £254,750) was owed by Smart (Group) Limited to The Last Supper UK Limited. Smart (Group) Limited holds 75% of the issued share capital of The Last Supper UK Limited.

At the year end £884,943 (2024: £924,086) was owed to The Moving Venue Caterers Limited by The Last Supper UK Limited. The Moving Venue Caterers Limited is a 100% subsidiary of Smart (Group) Limited.

At the year end £654,231 (2024: £432,836) was owed by Smart Hospitality Limited to The Last Supper UK Limited. Smart Hospitality Limited is a 100% subsidiary of Smart (Group) Limited.

At the year end £5,678 (2024: £5,678) was owed to Smart Experiences Limited by The Last Supper UK Limited. Smart Experiences Limited is a 100% subsidiary of Smart (Group) Limited.

At the year end £54,072 (2024: £45,694) was owed by Story Events Limited to The Last Supper UK Limited. Story Events Limited is a 100% subsidiary of Smart (Group) Limited.

12.	ULTIMATE PARENT COMPANY

The immediate parent company is Smart (Group) Limited, incorporated in England, who were also the ultimate parent company up to 29 October 2024.

During the year the group underwent a restructuring process, therefore as of 29 October 2024 the company regards Smart Topco Limited, incorporated in England, as its ultimate parent company and controlling party.

The group accounts can be obtained from Companies House, Crown Way, Cardiff, CF14 3UZ.