Registration number: 10189144

DF Events Ltd

Contents

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

DF Events Ltd

Company Information

Director

Mr Johan Svensson

Registered office

3rd Floor 166 College Road Harrow Middlesex England HA1 1BH

Accountants

MG Group (Professional Services) Limited Chartered Accountants166 College Road Harrow Middlesex HA1 1BH

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
DF Events Ltd
for the Year Ended 31 May 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of DF Events Ltd for the year ended 31 May 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 DF Events 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 DF Events Ltd and state those matters that we have agreed to state to the Board of Directors of DF Events Ltd, 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 DF Events Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that DF Events 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 loss of DF Events Ltd. You consider that DF Events 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 DF Events 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.

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

MG Group (Professional Services) Limited
Chartered Accountants
166 College Road
Harrow
Middlesex
HA1 1BH

29 May 2026

DF Events Ltd

(Registration number: 10189144)
Balance Sheet as at 31 May 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	66,377	64,242
Current assets
Debtors	5	22,755	12,649
Cash at bank and in hand		-	1,345
		22,755	13,994
Creditors: Amounts falling due within one year	6	(204,482)	(162,260)
Net current liabilities		(181,727)	(148,266)
Total assets less current liabilities		(115,350)	(84,024)
Creditors: Amounts falling due after more than one year	6	(44,008)	(35,830)
Net liabilities		(159,358)	(119,854)
Capital and reserves
Called up share capital	8	100	100
Retained earnings		(159,458)	(119,954)
Shareholders' deficit		(159,358)	(119,854)

For the financial year ending 31 May 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 his 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 29 May 2026
 

......................................... Mr Johan Svensson Director

DF Events Ltd

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

1	General information

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

The address of its registered office is:
3rd Floor
166 College Road
Harrow
Middlesex
HA1 1BH
England

These financial statements were authorised for issue by the director on 29 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

‘At the balance sheet date, the company had negative shareholders funds of £159,358 (2024: £119,854).

Consequently, the company is dependent on the continued support of its director and shareholder. The director/shareholder intends to provide all the necessary financial assistance to enable the company to continue and meet its ongoing obligations as they fall due. On this basis, the director considers it appropriate to prepare the financial statements on the going concern basis. The financial statements do not include any adjustment that would result from a withdrawal of financial support given by the director and shareholder.

At the balance sheet date, the company owed the director £96,096 (2024: £97,969).’
 

DF Events Ltd

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

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 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
Fixtures, fittings and equipment	25% Straight Line

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.

DF Events Ltd

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

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

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.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 0 (2024 - 1).

4	Tangible assets

	Short leasehold land and buildings £	Fixtures, fittings and equipment £	Total £
Cost or valuation
At 1 June 2024	70,000	16,953	86,953
Additions	-	15,954	15,954
At 31 May 2025	70,000	32,907	102,907
Depreciation
At 1 June 2024	14,000	8,711	22,711
Charge for the year	7,000	6,819	13,819
At 31 May 2025	21,000	15,530	36,530
Carrying amount
At 31 May 2025	49,000	17,377	66,377
At 31 May 2024	56,000	8,242	64,242

Included within the net book value of land and buildings above is £49,000 (2024 - £56,000) in respect of short leasehold land and buildings.
 

DF Events Ltd

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

5

Debtors

Current	2025 £	2024 £
Trade debtors	12,795	2,689
Other debtors	9,960	9,960
	22,755	12,649

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	7	42,491	22,966
Trade creditors		14,600	15,004
Taxation and social security		25,679	25,271
Accruals and deferred income		1,550	1,050
Other creditors		120,162	97,969
		204,482	162,260

Included within Trade Creditors is an amount payable to a company under common control of £10,470 (2024 - £11,050).
Included within Loans and Borrowings is inter company loan between associated companies under same directorship and the amount due to the inter company is £12,360 (2024 - £15,730).

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	7	44,008	35,830

7	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	36,721	35,830
Other borrowings	7,287	-
	44,008	35,830

DF Events Ltd

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

Current loans and borrowings

	2025 £	2024 £
Bank borrowings	14,736	7,236
Bank overdrafts	4,979	-
Other borrowings	22,776	15,730
	42,491	22,966

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	100	100	100	100

9	Related party transactions

During the period the company made the following related party transactions:

Director

At the balance sheet date, the amounts due to the Director was £96,096 (2024 - £97,969). These loans were unsecured, interest free and repayable on demand.

Company Under Common Control

At the balance sheet date, the amounts due to the Company under common control was £12,360 (2024 - £15,730). These loans were unsecured, interest free and repayable on demand.