EL EVENT SERVICES SCOTLAND LTD


Directors	Graeme William Grindle
	Karen Grindle


Registered Address	1 Pitkevy Gardens
	Glenrothes
	KY6 3EG


Registered Number	SC434584 (Scotland)

Balance Sheet as at
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		197,086		204,894
			197,086		204,894
Current assets
Debtors	4	1,129		8,674
Cash at bank and on hand		24,694		52,969
		25,823		61,643
Creditors amounts falling due within one year	5	(196,892)		(248,885)
Net current assets (liabilities)			(171,069)		(187,242)
Total assets less current liabilities			26,017		17,652
Creditors amounts falling due after one year	6		-		(2,334)
Provisions for liabilities			(12,304)		(13,128)
Net assets			13,713		2,190
Capital and reserves
Called up share capital			4		4
Profit and loss account			13,709		2,186
Shareholders' funds			13,713		2,190

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 27 July 2026, and are signed on its behalf by:

Graeme William Grindle
Director

Karen Grindle
Director

Registered Company No. SC434584

EL EVENT SERVICES SCOTLAND LTD

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

	Statutory information
	El Event Services Scotland 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.

	Statement of compliance
	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.

	Going concern
	The financial statements have been prepared on the going concern basis. The directors find it appropriate for the financial statements to be prepared on this basis despite the net current liability position of the company. The company is reliant upon the continued support of the directors who have confirmed they will not withdraw their directors loan account to the detriment of other creditors and will continue to support the company as required.

Going concern

The financial statements have been prepared on the going concern basis. The directors find it appropriate for the financial
statements to be prepared on this basis despite the net current liability position of the company. The company is reliant upon the continued support of the directors who have confirmed they will not withdraw their directors loan account to the detriment of other creditors and will continue to support the company as required.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting 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.

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.

	Tangible fixed assets and depreciation
	Fixed Assets are stated at cost, being purchase price, less accumulated depreciation.


	Reducing balance (%)	Straight line (years)
Land and buildings	-	50
Plant and machinery	20	4
Fixtures and fittings	15	-
Vehicles	25	-
Office Equipment	-	3

	Finance leases and hire purchase contracts
	Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	2		2

3.	Tangible fixed assets

	Land & buildings	Plant & machinery	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£	£
Cost or valuation
At 01 April 25	143,790	177,625	15,395	6,166	5,843	348,819
Additions	1,172	15,166	-	-	-	16,338
Disposals	-	(17,162)	-	-	-	(17,162)
At 31 March 26	144,962	175,629	15,395	6,166	5,843	347,995
Depreciation and impairment
At 01 April 25	6,769	117,171	12,655	1,668	5,662	143,925
Charge for year	3,086	14,086	685	675	120	18,652
On disposals	-	(11,668)	-	-	-	(11,668)
At 31 March 26	9,855	119,589	13,340	2,343	5,782	150,909
Net book value
At 31 March 26	135,107	56,040	2,055	3,823	61	197,086
At 31 March 25	137,021	60,454	2,740	4,498	181	204,894

4.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	30	7,502
Prepayments and accrued income	1,099	1,172
Total	1,129	8,674

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	3,187	4,296
Bank borrowings and overdrafts	2,334	4,000
Taxation and social security	12,017	8,832
Other creditors	169,243	208,125
Accrued liabilities and deferred income	10,111	23,632
Total	196,892	248,885

6.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	-	2,334
Total	-	2,334