Company No: 14207988 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2026		2025
		£		£
Fixed assets
Investments	3	1,636,135		1,636,135
		1,636,135		1,636,135
Current assets
Debtors		100		100
		100		100
Creditors: amounts falling due within one year	4	( 826,091)		( 776,091)
Net current liabilities		(825,991)		(775,991)
Total assets less current liabilities		810,144		860,144
Creditors: amounts falling due after more than one year	5	0		( 50,000)
Net assets		810,144		810,144
Capital and reserves
Called-up share capital	6	100		100
Share premium account		810,000		810,000
Profit and loss account		44		44
Total shareholders' funds		810,144		810,144

For the financial year ending 31 March 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of The Hub Events Holdings Limited (registered number: 14207988) were approved and authorised for issue by the Board of Directors on 06 July 2026. They were signed on its behalf by:

E S Salveson Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

The Hub Events Holdings Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 40 Darley Avenue, Manchester, M21 7GG, England, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Finance costs

Finance costs are charged to the Statement of Income and Retained Earnings over the term of the debt using the effective interest method so the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investment in non-puttable ordinary shares.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders.

Valuation of Investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the period.	0		0

The directors did not receive any remuneration in the period.

3. Fixed asset investments

Investments in subsidiaries

	2026
	£
Cost
At 01 April 2025	1,636,135
At 31 March 2026	1,636,135
Carrying value at 31 March 2026	1,636,135
Carrying value at 31 March 2025	1,636,135

4. Creditors: amounts falling due within one year

	2026		2025
	£		£
Amounts owed to Group undertakings	772,791		673,491
Other loans	50,000		100,000
Other taxation and social security	3,300		2,600
	826,091		776,091

There are no amounts included above in respect of which any security has been given by the small entity.

5. Creditors: amounts falling due after more than one year

	2026		2025
	£		£
Other creditors	0		50,000

There are no amounts included above in respect of which any security has been given by the small entity.

6. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
90 Ordinary A shares of £ 1.00 each	90		90
10 Ordinary B shares of £ 1.00 each	10		10
	100		100

All shares rank pari passu in all respects.