Registration number: 04002104

Main Event Products Limited

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 8

Main Event Products Limited

(Registration number: 04002104)
Balance Sheet as at 30 November 2025

	Note	30 November 2025 £	30 November 2024 £
Fixed assets
Intangible assets	4	780	630
Tangible assets	5	10,560	11,840
		11,340	12,470
Current assets
Stocks	6	19,275	21,479
Debtors	7	28,070	24,077
Cash at bank and in hand		69,619	69,879
		116,964	115,435
Creditors: Amounts falling due within one year	8	(55,910)	(78,405)
Net current assets		61,054	37,030
Total assets less current liabilities		72,394	49,500
Creditors: Amounts falling due after more than one year	8	-	(10,809)
Net assets		72,394	38,691
Capital and reserves
Called up share capital	9	1	1
Capital redemption reserve		100	100
Retained earnings		72,293	38,590
Shareholders' funds		72,394	38,691

For the financial year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 13 August 2026
 

......................................... K M Court Director

Main Event Products Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
C/O PLW Advisors Limited
Regus Building Central Boulevard
Blythe Valley Park
Solihull
B90 8AG

The principal place of business is:
Unit 16 Riland Industrial Estate
Norris Way
Sutton Coldfield
B75 7BB

These financial statements were authorised for issue by the director on 13 August 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

Having considered all available information about the future, which is at least, but is not limited to, 12 months from the date when these financial statements are authorised for issue, management have concluded that it is appropriate to prepare these financial statements on a going concern basis.

Judgements

Preparation of the financial statements requires management to make significant judgments, 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 change takes place 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.

Main Event Products Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Hire equipment	50% per annum on cost
Office equipment	25% per annum on net book value
Fixtures and fittings	25% per annum on net book value

Intangible assets

Intangible assets are stated in the balance sheet at cost, less any subsequent accumulated amortisation and subsequent accumulated impairment losses.

The cost of intangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Main Event Products Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Computer software	33.3% per annum on cost

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Main Event Products Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company under contracts of service (including the director) during the year, was 2 (2024: 2).

Main Event Products Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

4	Intangible assets

	Computer software  £	Total £
Cost or valuation
At 1 December 2024	11,350	11,350
Additions acquired separately	1,160	1,160
At 30 November 2025	12,510	12,510
Amortisation
At 1 December 2024	10,720	10,720
Amortisation charge	1,010	1,010
At 30 November 2025	11,730	11,730
Carrying amount
At 30 November 2025	780	780
At 30 November 2024	630	630

5	Tangible assets

	Fixtures and fittings £	Hire equipment £	Office equipment £	Total £
Cost or valuation
At 1 December 2024	21,776	8,886	7,441	38,103
Additions	446	924	1,998	3,368
Disposals	-	(532)	-	(532)
At 30 November 2025	22,222	9,278	9,439	40,939
Depreciation
At 1 December 2024	12,626	8,186	5,451	26,263
Charge for the year	2,436	1,164	1,048	4,648
Eliminated on disposal	-	(532)	-	(532)
At 30 November 2025	15,062	8,818	6,499	30,379
Carrying amount
At 30 November 2025	7,160	460	2,940	10,560
At 30 November 2024	9,150	700	1,990	11,840

Main Event Products Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

6

Stocks

	30 November 2025 £	30 November 2024 £
Merchandise	19,275	21,479

7

Debtors

Current	30 November 2025 £	30 November 2024 £
Trade debtors	26,970	22,977
Prepayments	1,100	1,100
	28,070	24,077

8

Creditors

Creditors: amounts falling due within one year

	Note	30 November 2025 £	30 November 2024 £
Due within one year
Loans and borrowings	10	10,507	10,000
Trade creditors		19,837	22,617
Taxation and social security		20,559	22,085
Accruals and deferred income		4,622	17,773
Other creditors		385	5,930
		55,910	78,405

Creditors: amounts falling due after more than one year

	Note	30 November 2025 £	30 November 2024 £
Due after one year
Loans and borrowings	10	-	10,809

Main Event Products Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

9	Share capital

Allotted, called up and fully paid shares

	30 November 2025		30 November 2024
	No.	£	No.	£
Ordinary shares of £1 each	1	1	1	1

10	Loans and borrowings

Non-current loans and borrowings

	30 November 2025 £	30 November 2024 £
Bank borrowings	-	10,809

Current loans and borrowings

	30 November 2025 £	30 November 2024 £
Bank borrowings	10,507	10,000

11

Dividends

		30 November 2025		30 November 2024
		£		£
Interim dividend of £5,000.00 (2024 - £20,000.00) per ordinary share		5,000		20,000