REGISTERED NUMBER: SC577546 (Scotland)

Unaudited Financial Statements

for the Year Ended 30 September 2025

for

Md Event Design & Delivery Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

M J S Delap

REGISTERED OFFICE:

6 Logie Mill

Beaverbank Business Park

Edinburgh

Midlothian

EH7 4HG

REGISTERED NUMBER:

SC577546 (Scotland)

ACCOUNTANTS:

A H & Co Ltd

Chartered Accountants

6 Logie Mill

Edinburgh

Lothian

EH7 4HG

FIXED ASSETS

Tangible assets

4

34,520

33,670

CURRENT ASSETS

Debtors

5

125,257

176,625

Cash at bank

41,955

18,237

167,212

194,862

CREDITORS

Amounts falling due within one year

6

83,821

134,960

NET CURRENT ASSETS

83,391

59,902

TOTAL ASSETS LESS CURRENT LIABILITIES

117,911

93,572

CREDITORS

Amounts falling due after more than one year

7

(8,324

)

(13,581

)

PROVISIONS FOR LIABILITIES

9

(8,402

)

(8,064

)

NET ASSETS

101,185

71,927

CAPITAL AND RESERVES

Called up share capital

10

1

1

Retained earnings

11

101,184

71,926

SHAREHOLDERS' FUNDS

101,185

71,927

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 June 2026 and were signed by:

M J S Delap - Director

1.	STATUTORY INFORMATION

Md Event Design & Delivery Ltd is a private company, limited by shares , registered in Scotland. 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.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represent the value of services provided under contracts to the extent that there is a right to consideration and is recorded at fair value of the consideration received or receivable.

Tangible fixed assets

Tangible fixed assets are stated at cost, net of depreciation and any provision for impairment. Depreciation is

provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less

residual value, of each asset on a straight line basis over it's expected useful life, as follows:

Improvements to Property

- 10% on cost

Fittings and Fixtures

- 20% on cost

Plant and Machinery

- 20% on cost

Computer Equipment

- 20% on cost

Motor Vehicles

- 20% on cost

Residual value represents the estimated amount which would currently be obtained from disposal of an

asset,after deducting estimated costs of disposal, if the asset were already of the age and in the condition

expected at the end of its useful life.

Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial

instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

Provisions

Provisions are recognised when the company has a present obligation (legal or constructive) as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present

obligation at the balance sheet date, taking into account the risks and uncertainties surrounding the obligation.

Exemption from preparing a cash flow statement

Exemption has been taken from preparing a cash flow statement on the grounds that the company qualifies as a small company.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 October 2024

4,987

15,498

3,828

Additions

-

12,667

-

At 30 September 2025

4,987

28,165

3,828

DEPRECIATION

At 1 October 2024

1,496

7,182

2,648

Charge for year

499

5,478

387

At 30 September 2025

1,995

12,660

3,035

NET BOOK VALUE

At 30 September 2025

2,992

15,505

793

At 30 September 2024

3,491

8,316

1,180

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 October 2024

25,998

23,179

73,490

Additions

-

1,974

14,641

At 30 September 2025

25,998

25,153

88,131

DEPRECIATION

At 1 October 2024

10,399

18,095

39,820

Charge for year

5,200

2,227

13,791

At 30 September 2025

15,599

20,322

53,611

NET BOOK VALUE

At 30 September 2025

10,399

4,831

34,520

At 30 September 2024

15,599

5,084

33,670

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

38,138

85,399

Other debtors

87,119

91,226

125,257

176,625

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans and overdrafts

30

-

Hire purchase contracts (see note 8)

5,257

5,257

Trade creditors

8,250

15,516

Taxation and social security

58,532

70,761

Other creditors

11,752

43,426

83,821

134,960

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Hire purchase contracts (see note 8)

8,324

13,581

8.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

30.9.25

30.9.24

£

£

Net obligations repayable:

Within one year

5,257

5,257

Between one and five years

8,324

13,581

13,581

18,838

Non-cancellable

operating leases

30.9.25

30.9.24

£

£

Within one year

30,000

30,000

Between one and five years

10,000

40,000

40,000

70,000

9.	PROVISIONS FOR LIABILITIES

30.9.25

30.9.24

£

£

Deferred tax

8,402

8,064

Deferred

tax

£

Balance at 1 October 2024

8,064

Provided during year

338

Balance at 30 September 2025

8,402

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.25

30.9.24

value:

£

£

100

Ordinary

£0.01

1

1

11.

RESERVES

Retained

earnings

£

At 1 October 2024

71,926

Profit for the year

105,078

Dividends

(75,820

)

At 30 September 2025

101,184

12.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2025 and 30 September 2024:

30.9.25

30.9.24

£

£

M J S Delap

Balance outstanding at start of year

37,419

20,850

Amounts advanced

49,904

64,468

Amounts repaid

(50,474

)

(47,899

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

36,849

37,419

13.	RELATED PARTY DISCLOSURES

During the year, total dividends of £37,910 (2024: £35,336) were paid to the director.

During the year, total dividends of £37,910 (2024: £35,336) were paid to family members of the director.

As at 30 September 2025 a family member owed the company £37,341 (2024: £38,810).

14.	ULTIMATE CONTROLLING PARTY

There is no ultimate controlling party.