REGISTERED NUMBER: 16004451 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

IMPERIAL CORPORATE EVENTS LONDON

HOLDINGS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

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:

16004451 (England and Wales)

SENIOR STATUTORY AUDITOR:

Mark Harrison BA FCA

AUDITORS:

Mark J Rees LLP Chartered Accountants

and Statutory Auditors

Granville Hall

Granville Road

Leicester

LE1 7RU

FIXED ASSETS

Investments

4

2,592,000

2,592,000

CURRENT ASSETS

Cash in hand

4

104

NET CURRENT ASSETS

4

104

TOTAL ASSETS LESS CURRENT LIABILITIES

2,592,004

2,592,104

CAPITAL AND RESERVES

Called up share capital

5

104

104

Share premium

6

2,591,900

2,592,000

SHAREHOLDERS' FUNDS

2,592,004

2,592,104

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 6 July 2026 and were signed on its behalf by:

Mrs A Hope-Richardson - Director

1.	STATUTORY INFORMATION

Imperial Corporate Events London Holdings 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.

The financial statements for the year ended 31 December 2024 were not audited as the company was exempt from audit. Accordingly, the comparative figures are unaudited. Our opinion is not modified in respect of this matter.

Preparation of consolidated financial statements

The financial statements contain information about Imperial Corporate Events London Holdings Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 400 of the Companies Act 2006 from the requirements to prepare consolidated financial statements as it and its subsidiary undertaking are included by full consolidation in the consolidated financial statements of its parent, Cube 123 Topco Limited, Floor 3 Mercury Place, 11 St. George Street, Leicester, United Kingdom, LE1 1QG.

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.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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.

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.

Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured

initially at fair value, net of transaction costs, and are measured subsequently, where material, at amortised cost using the effective interest method, less any impairment.

Creditors

Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3.	EMPLOYEES AND DIRECTORS

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

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 January 2025

and 31 December 2025

2,592,000

NET BOOK VALUE

At 31 December 2025

2,592,000

At 31 December 2024

2,592,000

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Imperial Corporate Events London Limited

Registered office: Office 3.13-3.14 Uncommon Liverpool Street, 34-37 Liverpool Street, London, England, EC2M 7PP

Nature of business: Sale of corporate hospitality packages.

%

Class of shares:

holding

Ordinary

100.00

2025

2024

£

£

Aggregate capital and reserves

1,367,126

654,271

Profit for the year/period

712,855

654,172

5.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

4

Ordinary

£1

4

4

100

Ordinary

£1

100

100

104

104

These shares were issued, in a share for share exchange, to the existing shareholders of Imperial Corporate Events London Limited as part of the Group restructuring undertaken in 2024.

The holders of the Ordinary shares have full rights regarding voting, payment of dividends and on return of capital. Ordinary shares are not redeemable.

6.

RESERVES

Retained

Share

earnings

premium

Totals

£

£

£

At 1 January 2025

-

2,592,000

2,592,000

Profit for the year

-

-

Reclassification

-

(100

)

(100

)

At 31 December 2025

-

2,591,900

2,591,900

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.	CONTINGENT LIABILITIES

The company has entered into a composite guarantee and debenture dated 18 September 2025 in favour of Rockpool (Security Trustee) Limited, under which it has guaranteed the obligations of certain group undertakings and granted fixed and floating charges over its assets as security; no amounts were outstanding in respect of this arrangement at the balance sheet date and the directors do not consider that any liability will arise.

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Cube 123 Bidco 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.