REGISTERED NUMBER: 08706562 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST OCTOBER 2025

FOR

AV2EVENTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr L B Wilson

REGISTERED OFFICE:

17 Moor Park Avenue

Preston

Lancashire

PR1 6AS

REGISTERED NUMBER:

08706562 (England and Wales)

ACCOUNTANTS:

SBCA Chartered Accountants

17 Moor Park Avenue

Preston

Lancashire

PR1 6AS

FIXED ASSETS

Tangible assets

4

10,411

13,884

CURRENT ASSETS

Stocks

5

4,957

4,957

Debtors

6

33,306

58,822

Cash at bank

20,896

50,286

59,159

114,065

CREDITORS

Amounts falling due within one year

7

(44,035

)

(95,260

)

NET CURRENT ASSETS

15,124

18,805

TOTAL ASSETS LESS CURRENT LIABILITIES

25,535

32,689

CREDITORS

Amounts falling due after more than one year

8

(23,442

)

(27,198

)

PROVISIONS FOR LIABILITIES

9

(1,978

)

(2,638

)

NET ASSETS

115

2,853

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

11

15

2,753

SHAREHOLDERS' FUNDS

115

2,853

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st October 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 30th July 2026 and were signed by:

Mr L B Wilson - Director

1.	STATUTORY INFORMATION

AV2Events Limited is a private company, limited by shares , registered in England and Wales. 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 measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

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 items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Financial instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Basic financial assets:

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future cash flows discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities:

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities:

Basic financial liabilities, including creditors and bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of future cash flows discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if the payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest rate method.

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.

Hire purchase and leasing commitments

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1st November 2024

and 31st October 2025

1,086

1,078

39,345

41,509

DEPRECIATION

At 1st November 2024

272

408

26,945

27,625

Charge for year

204

168

3,101

3,473

At 31st October 2025

476

576

30,046

31,098

NET BOOK VALUE

At 31st October 2025

610

502

9,299

10,411

At 31st October 2024

814

670

12,400

13,884

5.

STOCKS

31.10.25

31.10.24

£

£

Stocks

3,500

3,500

Work-in-progress

1,457

1,457

4,957

4,957

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

21,513

54,268

Other debtors

11,793

4,554

33,306

58,822

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans and overdrafts

6,524

5,948

Trade creditors

15,065

36,288

Taxation and social security

8,673

20,964

Other creditors

13,773

32,060

44,035

95,260

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans

23,442

27,198

9.	PROVISIONS FOR LIABILITIES

31.10.25

31.10.24

£

£

Deferred tax

1,978

2,638

Deferred

tax

£

Balance at 1st November 2024

2,638

Credit to Statement of Income and Retained Earnings during year

(660

)

Balance at 31st October 2025

1,978

10.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

31.10.25

31.10.24

value:

£

£

100

Ordinary Shares

£1

100

100

11.

RESERVES

Retained

earnings

£

At 1st November 2024

2,753

Deficit for the year

(238

)

Dividends

(2,500

)

At 31st October 2025

15

12.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st October 2025 and 31st October 2024:

31.10.25

31.10.24

£

£

Mr L B Wilson

Balance outstanding at start of year

(21,728

)

(28,845

)

Amounts advanced

34,916

25,998

Amounts repaid

(4,770

)

(18,881

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

8,418

(21,728

)

The maximum balance the Directors Loan Account was overdrawn by during the year was £11,812. Interest has been charged at the HMRC approved interest rate and in line with HMRC rules. Amounts are repayable on demand.