IRIS Accounts Production v26.1.10.61 11372762 Board of Directors 1.1.25 31.12.25 31.12.25 10.8.2026 false true false false true false Auditors Opinion iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 11372762 2024-12-31 11372762 2025-12-31 11372762 2025-01-01 2025-12-31 11372762 2023-12-31 11372762 2024-01-01 2024-12-31 11372762 2024-12-31 11372762 ns15:EnglandWales 2025-01-01 2025-12-31 11372762 ns14:PoundSterling 2025-01-01 2025-12-31 11372762 ns10:Director1 2025-01-01 2025-12-31 11372762 ns10:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 11372762 ns10:SmallEntities 2025-01-01 2025-12-31 11372762 ns10:Audited 2025-01-01 2025-12-31 11372762 ns10:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 11372762 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 11372762 ns10:FullAccounts 2025-01-01 2025-12-31 11372762 ns10:Director2 2025-01-01 2025-12-31 11372762 ns10:Director4 2025-01-01 2025-12-31 11372762 ns10:Director5 2025-01-01 2025-12-31 11372762 ns10:RegisteredOffice 2025-01-01 2025-12-31 11372762 ns5:CurrentFinancialInstruments 2025-12-31 11372762 ns5:CurrentFinancialInstruments 2024-12-31 11372762 ns5:ShareCapital 2025-12-31 11372762 ns5:ShareCapital 2024-12-31 11372762 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 11372762 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 11372762 ns5:PlantMachinery 2025-01-01 2025-12-31 11372762 ns5:PlantMachinery 2024-12-31 11372762 ns5:PlantMachinery 2025-12-31 11372762 ns5:PlantMachinery 2024-12-31 11372762 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-12-31 11372762 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-12-31 11372762 ns10:Director4 4 2024-12-31 11372762 ns10:Director4 4 2023-12-31 11372762 ns10:Director4 4 2025-01-01 2025-12-31 11372762 ns10:Director4 4 2024-01-01 2024-12-31 11372762 ns10:Director4 4 2025-12-31 11372762 ns10:Director4 4 2024-12-31

REGISTERED NUMBER: 11372762 (England and Wales)

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 DECEMBER 2025 |

| FOR |

| IMPERIAL CORPORATE EVENTS LONDON |

| LIMITED |

IMPERIAL CORPORATE EVENTS LONDON

LIMITED (REGISTERED NUMBER: 11372762)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

IMPERIAL CORPORATE EVENTS LONDON

LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | Mr GS Burnham

| Mr PL Frisby

| Mrs A Hope-Richardson

| Mr RJ Poutch

| REGISTERED OFFICE: | Office 3.13-3.14

| Uncommon Liverpool Street

| 34-37 Liverpool Street

| London

| EC2M 7PP

| REGISTERED NUMBER: | 11372762 (England and Wales)

| SENIOR STATUTORY AUDITOR: | Mark Harrison BA FCA

| INDEPENDENT AUDITORS: | Mark J Rees LLP Chartered Accountants

| and Statutory Auditors

| Granville Hall

| Granville Road

| Leicester

| LE1 7RU

IMPERIAL CORPORATE EVENTS LONDON

LIMITED (REGISTERED NUMBER: 11372762)

BALANCE SHEET

31 DECEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 884 |  | 1,126 |  |

CURRENT ASSETS

Debtors | 5 | 2,661,926 |  | 1,626,803 |  |

Cash at bank | 699,812 |  | 1,406,304 |  |

3,361,738 |  | 3,033,107 |  |

CREDITORS

Amounts falling due within one year | 6 | 1,995,496 |  | 2,379,962 |  |

NET CURRENT ASSETS | 1,366,242 |  | 653,145 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,367,126 |  | 654,271 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 1,367,026 |  | 654,171 |  |

1,367,126 |  | 654,271 |  |

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 July 2026 and were signed on its behalf by:

Mrs A Hope-Richardson - Director

IMPERIAL CORPORATE EVENTS LONDON

LIMITED (REGISTERED NUMBER: 11372762)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Imperial Corporate Events London 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 FRS102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', including the adoption of the amendments issued in December 2017, (FRS 102) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

| The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

| The financial statements have been prepared under the historical cost convention. The principal accounting policies are set out below.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Significant judgements and estimates

| In the application of the company's accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amounts 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. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

| Turnover

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

| Turnover is recognised when the event takes place, and therefore any turnover received prior to the event is deferred and then realised when it takes place.

| 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 | - | 33% on cost

IMPERIAL CORPORATE EVENTS LONDON

LIMITED (REGISTERED NUMBER: 11372762)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| 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.

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

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Basic financial assets

| Basic financial assets, which include trade and other debtors, amounts owed by related parties 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 financial asset is measured at the present value of the future receipts discounted at a market rate of interest.

| Basic financial liabilities

| Basic financial liabilities, including trade and other creditors, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest.

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

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

IMPERIAL CORPORATE EVENTS LONDON

LIMITED (REGISTERED NUMBER: 11372762)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Going concern

| The directors are satisfied that the company has adequate financial resources to operate for the foreseeable future. Therefore, the company has continued to adopt the going concern basis in preparing the financial statements.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 12 (2024 - 11 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

£ |

| COST

| At 1 January 2025 | 23,625 |  |

| Additions | 1,255 |  |

| At 31 December 2025 | 24,880 |  |

| DEPRECIATION

| At 1 January 2025 | 22,499 |  |

| Charge for year | 1,497 |  |

| At 31 December 2025 | 23,996 |  |

| NET BOOK VALUE

| At 31 December 2025 | 884 |  |

| At 31 December 2024 | 1,126 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 77,262 |  | 143,832 |  |

| Amounts owed by group undertakings | 2,248,875 |  | - |  |

| Amounts owed by associates | - |  | 1,032,232 |  |

| Other debtors | 335,789 |  | 450,739 |  |

2,661,926 |  | 1,626,803 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 558 |  | 211,668 |  |

| Taxation and social security | 18,253 |  | 256,354 |  |

| Other creditors | 1,976,685 |  | 1,911,940 |  |

1,995,496 |  | 2,379,962 |  |

IMPERIAL CORPORATE EVENTS LONDON

LIMITED (REGISTERED NUMBER: 11372762)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

7. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Mark Harrison BA FCA (Senior Statutory Auditor)

| for and on behalf of Mark J Rees LLP Chartered Accountants

8. | PENSION COMMITMENTS

| The company operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the company in an independently administered fund. At the year end an amount of £2,134 (2024 : £2,391) related to outstanding contributions.

| During the year the charge to profit or loss in respect of defined contribution schemes was £11,573 (2024 : £9,807).

9. | CAPITAL COMMITMENTS

2025 | 2024 |

£ | £ |

| Contracted but not provided for in the

| financial statements | 380,600 |  | - |  |

10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

2025 | 2024 |

£ | £ |

| Mr PL Frisby

| Balance outstanding at start of year | - |  | 80,000 |  |

| Amounts repaid | - |  | (80,000 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | - |  |

| The director’s loans are repayable on demand, and no interest has been charged on the above balances.

11. | ULTIMATE CONTROLLING PARTY

| The controlling party is Imperial Corporate Events London Holdings Limited.

| The ultimate controlling party is Rockpool Investments LLP.

| The company is included within the consolidated financial statements of Cube 123 Topco Limited and copies of these can be obtained from Companies House, Crown Way, Cardiff CF14 3UZ.