Grampian Event Services Ltd

	Page
Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—7

Report to the director on the preparation of the unaudited statutory accounts of Grampian Event Services Ltd for the year ended 30 November 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Grampian Event Services Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the director of Grampian Event Services 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 Grampian Event Services Ltd and state those matters that we have agreed to state to the director of Grampian Event Services Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Grampian Event Services Ltd and its director as a body for our work or for this report.

It is your duty to ensure that Grampian Event Services 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 profit or loss of Grampian Event Services Ltd . You consider that Grampian Event Services 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 Grampian Event Services 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 financial statements.

20 July 2026

Nuvo Scotland Limited

Bankhead Drive

City South Office Park

Portlethen

Aberdeen

AB12 4XX

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Grampian Event Services Ltd

Balance Sheet

As At 30 November 2025

Balance Sheet

Registered number: SC788938

		30 November 2025		30 November 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		35,319		5,237

			35,319		5,237
CURRENT ASSETS
Debtors	5	7,017		5,682
Cash at bank and in hand		1,715		6,600

		8,732		12,282
Creditors: Amounts Falling Due Within One Year	6	(46,141 )		(13,251 )

NET CURRENT ASSETS (LIABILITIES)			(37,409 )		(969 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(2,090 )		4,268

PROVISIONS FOR LIABILITIES
Deferred Taxation			-		(33 )

NET (LIABILITIES)/ASSETS			(2,090 )		4,235

CAPITAL AND RESERVES
Called up share capital			100		100
Profit and Loss Account			(2,190 )		4,135

SHAREHOLDERS' FUNDS			(2,090)		4,235

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Grampian Event Services Ltd

Balance Sheet (continued)

As At 30 November 2025

For the year ending 30 November 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.

The financial statements were approved by the board of directors on 20 July 2026 and were signed on its behalf by:

Mr C Reid

Director

The notes on pages 4 to 7 form part of these financial statements.

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Grampian Event Services Ltd

Notes to the Financial Statements

For The Year Ended 30 November 2025

Notes to the Financial Statements

1. General Information

Grampian Event Services Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC788938 . The registered office is 39 Cottonhillock, Methlick, Ellon, AB41 7EG.

The presentation currency of the financial statements is the Pound Sterling (£).

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. Going Concern Disclosure

The financial statements have been prepared on a going concern basis on the confirmation from the director that the company will continue to trade for a period of no less than 12 months from the date of this report.

The directors acknowledges the negative balance sheet position and have given assurance that they will continue to support the company in order for it to meet it's obligations as they fall due by making funds available and ensuring that loans from associates are not called on for repayment until the company is in such a position to be able to make repayments.

2.3. Significant judgements and estimations

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.

2.4. 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.

2.5. Tangible Fixed Assets and Depreciation

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an 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 the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Assets held under finance leases are depreciated in the same way as owned assets.

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:

Motor Vehicles	25% on cost
Fixtures & Fittings	25% on cost

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Grampian Event Services Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

2.6. Financial Instruments

Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include trade and other debtors and cash and bank balances are measured at transaction price including transaction costs.

Financial assets are derecognised when the contractual rights to cash flows from the asset expire or are settled or when the company transfers the risks and rewards of ownership to another entity.

Basic financial liabilities

Basic financial liabilities, which include trade and other creditors and bank loans payable within one year are not amortised and is recognised at transaction price.

Debt instruments are initially recognised at transaction price plus transaction cost and subsequently carried at amortised cost using the effective interest rate method.

Financial liabilities are derecognised when the company's contractual obligations are discharged.

Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs.

2.7. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.8. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

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Grampian Event Services Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

4. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 December 2024	6,344	662	7,006
Additions	37,268	-	37,268

As at 30 November 2025	43,612	662	44,274

Depreciation
As at 1 December 2024	1,718	51	1,769
Provided during the period	7,021	165	7,186

As at 30 November 2025	8,739	216	8,955

Net Book Value
As at 30 November 2025	34,873	446	35,319

As at 1 December 2024	4,626	611	5,237

5. Debtors

	30 November 2025	30 November 2024
	£	£
Due within one year
Trade debtors	4,824	5,136
Other debtors	450	-
Corporation tax recoverable assets	547	-
Net wages	1,196	546

	7,017	5,682

6. Creditors: Amounts Falling Due Within One Year

	30 November 2025	30 November 2024
	£	£
Trade creditors	367	363
Corporation tax	-	1,128
Other taxes and social security	-	1,154
VAT	3,159	2,910
Pension payable	116	123
Director's loan account	42,499	7,573

	46,141	13,251

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Grampian Event Services Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

7. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 December 2024	33	33
Deferred taxation	(33 )	(33 )

8. Directors Advances, Credits and Guarantees

Included within creditors are the following loans to directors:

	As at 1 December 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 30 November 2025
	£	£	£	£	£
Mr Christopher Reid	(7,573 )	12,000	(46,926 )	-	(42,499 )

The above loan is interest free and has no fixed repayment terms.

9. Ultimate Controlling Party

The company's ultimate controlling party is Mr C Reid.

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