REGISTERED NUMBER: 11343360 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025

FOR

EVENTHIA LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Joseph Jordan D'Anna

Emilie Victoria Edberg

REGISTERED OFFICE:

38 Craven Street

London

WC2N 5NG

REGISTERED NUMBER:

11343360 (England and Wales)

ACCOUNTANTS:

B&P Tax Legal Finance LLP

38 Craven Street

London

WC2N 5NG

FIXED ASSETS

Intangible assets

4

735,948

758,376

Tangible assets

5

12,026,145

1,774,688

12,762,093

2,533,064

CURRENT ASSETS

Debtors

6

6,401,401

1,922,189

Cash at bank

41,268

1,993

6,442,669

1,924,182

CREDITORS

Amounts falling due within one year

7

(6,616,373

)

(1,636,313

)

NET CURRENT (LIABILITIES)/ASSETS

(173,704

)

287,869

TOTAL ASSETS LESS CURRENT LIABILITIES

12,588,389

2,820,933

CREDITORS

Amounts falling due after more than one year

8

(18,476,305

)

(3,326,298

)

NET LIABILITIES

(5,887,916

)

(505,365

)

CAPITAL AND RESERVES

Called up share capital

1,000,100

1,000,099

Retained earnings

(6,888,016

)

(1,505,464

)

(5,887,916

)

(505,365

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 27 May 2026 and were signed on its behalf by:

Emilie Victoria Edberg - Director

1.	STATUTORY INFORMATION

Eventhia Ltd 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.

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.

Going concern

The shareholders have confirmed that they will continue to provide the financial resources necessary for the company to meet its financial commitments as they fall due for at least twelve months from the date of approval of these financial statements. Therefore, the directors consider it appropriate that the financial statements are prepared on a going concern basis.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost

less any accumulated amortisation and any accumulated impairment losses.

The company recognizes intangible fixed assets when:

1. It is probable that future economic benefits associated with the asset will flow to the entity.

2. The cost of the asset can be measured reliably.

Legal rights and licenses that secure the availability and use of properties such as Leasehold right and Operating licences are recognized as intangible assets when they meet these criteria.

Patents and licences are being amortised evenly over their estimated useful life of twenty years.

Tangible fixed assets

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

life.

Office Equipment- 25% SLM

Computer Equipment- 25% SLM

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - NIL ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 June 2024

761,549

Additions

16,255

At 31 May 2025

777,804

AMORTISATION

At 1 June 2024

3,173

Charge for year

38,683

At 31 May 2025

41,856

NET BOOK VALUE

At 31 May 2025

735,948

At 31 May 2024

758,376

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 June 2024

1,774,688

-

1,774,688

Additions

10,449,701

255,470

10,705,171

At 31 May 2025

12,224,389

255,470

12,479,859

DEPRECIATION

Charge for year

407,480

46,234

453,714

At 31 May 2025

407,480

46,234

453,714

NET BOOK VALUE

At 31 May 2025

11,816,909

209,236

12,026,145

At 31 May 2024

1,774,688

-

1,774,688

6.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

632,930

25,000

Amounts owed by group undertakings

936,297

-

Other debtors

1,287,391

662,864

2,856,618

687,864

Amounts falling due after more than one year:

Other debtors

3,544,783

1,234,325

Aggregate amounts

6,401,401

1,922,189

Other debtors for more than one year includes rent deposits paid towards leasehold propoerty, receivable at the end of the lease.

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

-

311

Trade creditors

1,448,547

79,218

Amounts owed to group undertakings

46,000

-

Taxation and social security

406,838

22,886

Other creditors

4,714,988

1,533,898

6,616,373

1,636,313

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

18,476,305

3,326,298

Creditors more than one year also includes deferred income. The income more than one year arises due to the yearly amortisation of income received in advance commencing from the actual operating date.

9.	RELATED PARTY DISCLOSURES

At the end of the reporting period the company had amount receivable of £332,689 (2024: £103,8578)

from the company under common control.

At the end of the year the amount of £500,000 is receivable from shareholders for the issue of shares.

During the year, company has availed consultancy services for amount £608,825 (2024: £272,984) from its related parties.

Payables

As at year end, total amount owed to Emilie Edberg £276,306 (2024: £126,306) payable at 3% annual interest.

As at year end, total amount owed to Stefan Edberg £700,000 (2024: £700,000) payable at annual interest rate of 3% and 5%.