KEASIM EVENTS LIMITED


Directors	KEANE, Robert
	KEANE, Simon Paul


Registered Address	Malones Edinburgh
	242 Morrison Street
	Edinburgh
	EH3 8DT


Registered Number	SC560041 (Scotland)

Balance Sheet as at
31 October 2025

	Notes	2025		2024
		£	£	£	£
Called up share capital not paid			10		10
Fixed assets
Tangible assets	3		111,953		238,800
			111,953		238,800
Current assets
Debtors	5,6	264,684		162,618
Cash at bank and on hand		11,210		10,690
		275,894		173,308
Creditors amounts falling due within one year	7	(58,887)		(74,095)
Net current assets (liabilities)			217,017		99,223
Total assets less current liabilities			328,970		338,023
Creditors amounts falling due after one year	8		(248,938)		(99,872)
Provisions for liabilities	9		(21,881)		(52,252)
Net assets			58,151		185,899
Capital and reserves
Called up share capital			10		10
Profit and loss account			58,141		185,889
Shareholders' funds			58,151		185,899

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 29 July 2026, and are signed on its behalf by:

KEANE, Simon Paul
Director
Registered Company No. SC560041

KEASIM EVENTS LIMITED

Notes to the Financial Statements
for the year ended 31 October 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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 is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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 is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Land and buildings	5
	Fixtures and fittings	5
	Office Equipment	5

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	3		1

3.	Tangible fixed assets

	Land & buildings	Fixtures & fittings	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 November 24	204,369	626,566	10,457	841,392
At 31 October 25	204,369	626,566	10,457	841,392
Depreciation and impairment
At 01 November 24	122,621	470,847	9,124	602,592
Charge for year	40,874	85,334	639	126,847
At 31 October 25	163,495	556,181	9,763	729,439
Net book value
At 31 October 25	40,874	70,385	694	111,953
At 31 October 24	81,748	155,719	1,333	238,800

4.	Stocks

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Other debtors	103,710	334
Prepayments and accrued income	10,974	10,974
Total	114,684	11,308

6.	Debtors: amounts due after one year

	2025	2024
	£	£
Other debtors	150,000	151,310
Total	150,000	151,310

7.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	48,632	46,938
Taxation and social security	9,255	25,957
Accrued liabilities and deferred income	1,000	1,200
Total	58,887	74,095


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

8.	Creditors: amounts due after one year

	2025	2024
	£	£
Other creditors	248,938	99,872
Total	248,938	99,872

9.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	21,881	52,252
Total	21,881	52,252