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Registered number: 04313431
Big Events UK Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
MGAccounts Limited
16 Eastern Avenue
Mitcheldean
Glos
GL17 0DF
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04313431
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 (1 ) 4,254
(1 ) 4,254
CURRENT ASSETS
Stocks 5 46,363 74,300
Debtors 6 (167 ) 7,171
Cash at bank and in hand 930 3,886
47,126 85,357
Creditors: Amounts Falling Due Within One Year 7 (370 ) (60,377 )
NET CURRENT ASSETS (LIABILITIES) 46,756 24,980
TOTAL ASSETS LESS CURRENT LIABILITIES 46,755 29,234
Creditors: Amounts Falling Due After More Than One Year 8 (24,873 ) -
NET ASSETS 21,882 29,234
CAPITAL AND RESERVES
Called up share capital 9 100 (100 )
Profit and Loss Account 21,782 29,334
SHAREHOLDERS' FUNDS 21,882 29,234
Page 1
Page 2
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr David Pugh
Director
16/07/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Big Events UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04313431 . The registered office is 11a High Street, Ledbury, Herefordshire, HR8 1DS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 25% WDV
Computer Equipment 25% WDV
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
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4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 January 2025 12,271 13,069 25,340
Disposals - (25,340 ) (25,340 )
As at 31 December 2025 12,271 (12,271 ) -
Depreciation
As at 1 January 2025 8,483 12,603 21,086
Provided during the period - 1,064 1,064
Disposals - (22,149 ) (22,149 )
As at 31 December 2025 8,483 (8,482 ) 1
Net Book Value
As at 31 December 2025 3,788 (3,789 ) (1 )
As at 1 January 2025 3,788 466 4,254
5. Stocks
2025 2024
£ £
Stock 46,363 74,300
6. Debtors
2025 2024
£ £
Due within one year
Other debtors (167) 7,171
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors - (1 )
Bank loans and overdrafts 370 9,405
Other creditors - 50,973
370 60,377
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Page 5
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Other creditors 24,873 -
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 (100 )
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2025 Amounts advanced Amounts repaid Amounts written off As at 31 December 2025
£ £ £ £ £
Mr David Pugh 46,506 - - - -
The above loan is unsecured, interest free and repayable on demand.
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