Company registration number SC548318 (Scotland)
EVENTS 105 LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
PAGES FOR FILING WITH REGISTRAR
EVENTS 105 LIMITED
CONTENTS
Page
Balance sheet
1
Statement of changes in equity
2
Notes to the financial statements
3 - 6
EVENTS 105 LIMITED
BALANCE SHEET
AS AT
31 OCTOBER 2025
31 October 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
-
0
70
Current assets
Debtors
5
2,831
530
Cash at bank and in hand
1,763
4,421
4,594
4,951
Creditors: amounts falling due within one year
6
(10,371)
(9,285)
Net current liabilities
(5,777)
(4,334)
Net liabilities
(5,777)
(4,264)
Capital and reserves
Called up share capital
20
20
Profit and loss reserves
(5,797)
(4,284)
Total equity
(5,777)
(4,264)

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

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 22 May 2026 and are signed on its behalf by:
Mr S. Stewart
Director
Company registration number SC548318 (Scotland)
EVENTS 105 LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 OCTOBER 2025
- 2 -
Share capital
Profit and loss reserves
Total
£
£
£
Balance at 1 November 2023
20
(6,456)
(6,436)
Year ended 31 October 2024:
Profit and total comprehensive income
-
2,172
2,172
Balance at 31 October 2024
20
(4,284)
(4,264)
Year ended 31 October 2025:
Loss and total comprehensive income
-
(1,513)
(1,513)
Balance at 31 October 2025
20
(5,797)
(5,777)
EVENTS 105 LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
- 3 -
1
Accounting policies
Company information

Events 105 Limited is a private company limited by shares incorporated in Scotland. The registered office is G/L 17 Seymour Street, Dundee, Scotland, DD2 1HD.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Going concern

The company made a loss for the year of £1,513 (2024 - profit £2,172).

The directors consider that, despite the balance sheet deficit of £5,777 (2024 - £4,264), the going concern basis is still applicable for the preparation of the financial statements as the company intends to continue to trade for the foreseeable future.

1.3
Revenue

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Equipment
25% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

EVENTS 105 LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 4 -
1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

EVENTS 105 LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 5 -
1.9
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
0
0
4
Tangible fixed assets
Equipment
£
Cost
At 1 November 2024 and 31 October 2025
279
Depreciation and impairment
At 1 November 2024
209
Depreciation charged in the year
70
At 31 October 2025
279
Carrying amount
At 31 October 2025
-
0
At 31 October 2024
70
EVENTS 105 LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 6 -
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
2,831
530
6
Creditors: amounts falling due within one year
2025
2024
£
£
Other creditors
10,371
9,285
7
Directors' advances, credits and guarantees

At the year end the amount of £9,111 (202 4 - £8,085) was due to the company directors. This amount is interest free and repayable on demand.

2025-10-31 2024-11-01 false false false 22 May 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr N. Bidwell Mr R. Smith Mr R. Stewart Mr S. Stewart SC548318 2024-11-01 2025-10-31 SC548318 2025-10-31 SC548318 2024-10-31 SC548318 core:ComputerEquipment 2025-10-31 SC548318 core:ComputerEquipment 2024-10-31 SC548318 core:CurrentFinancialInstruments core:WithinOneYear 2025-10-31 SC548318 core:CurrentFinancialInstruments core:WithinOneYear 2024-10-31 SC548318 core:ShareCapital 2025-10-31 SC548318 core:ShareCapital 2024-10-31 SC548318 core:RetainedEarningsAccumulatedLosses 2025-10-31 SC548318 core:RetainedEarningsAccumulatedLosses 2024-10-31 SC548318 core:ShareCapital 2023-10-31 SC548318 core:RetainedEarningsAccumulatedLosses 2023-10-31 SC548318 bus:Director4 2024-11-01 2025-10-31 SC548318 core:RetainedEarningsAccumulatedLosses 2023-11-01 2024-10-31 SC548318 2023-11-01 2024-10-31 SC548318 core:RetainedEarningsAccumulatedLosses 2024-11-01 2025-10-31 SC548318 core:ComputerEquipment 2024-11-01 2025-10-31 SC548318 core:ComputerEquipment 2024-10-31 SC548318 core:CurrentFinancialInstruments 2025-10-31 SC548318 core:CurrentFinancialInstruments 2024-10-31 SC548318 bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 SC548318 bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 SC548318 bus:FRS102 2024-11-01 2025-10-31 SC548318 bus:AuditExemptWithAccountantsReport 2024-11-01 2025-10-31 SC548318 bus:Director1 2024-11-01 2025-10-31 SC548318 bus:Director2 2024-11-01 2025-10-31 SC548318 bus:Director3 2024-11-01 2025-10-31 SC548318 bus:FullAccounts 2024-11-01 2025-10-31 xbrli:pure xbrli:shares iso4217:GBP