Yellow Fish Event Management Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 04855092

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		83,522		102,875
Tangible Assets	5		33,083		39,514
Investments	6		100		100

			116,705		142,489
CURRENT ASSETS
Debtors	7	3,033,187		3,338,746
Cash at bank and in hand		1,968,595		1,516,101

		5,001,782		4,854,847
Creditors: Amounts Falling Due Within One Year	8	(4,514,601 )		(4,002,044 )

NET CURRENT ASSETS (LIABILITIES)			487,181		852,803

TOTAL ASSETS LESS CURRENT LIABILITIES			603,886		995,292

Creditors: Amounts Falling Due After More Than One Year	9		-		(25,000 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(8,271 )		(9,878 )

NET ASSETS			595,615		960,414

CAPITAL AND RESERVES
Called up share capital	10		651		651
Share premium account			24,834		24,834
Capital redemption reserve			15		15
Profit and Loss Account			570,115		934,914

SHAREHOLDERS' FUNDS			595,615		960,414

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Yellow Fish Event Management Limited

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs Laura Pace Director	Mr David Heron Director
13 August 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Yellow Fish Event Management Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04855092 . The registered office is Unit 1 Diplocks Yard, 73 North Road, Brighton, East Sussex, BN1 1YD.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances. Revenue from contracts for the provision of professional services.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 10 years.

2.4. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are amortised to the profit and loss account over its estimated economic life of 10 years.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	15% Reducing Balance
Computer Equipment	3 Years Straight Line

2.6. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

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Yellow Fish Event Management Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.7. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 33 (2024: 27)

4. Intangible Assets

	Goodwill	Other	Total
	£	£	£
Cost
As at 1 January 2025	25,000	168,529	193,529

As at 31 December 2025	25,000	168,529	193,529

Amortisation
As at 1 January 2025	7,500	83,154	90,654
Provided during the period	2,500	16,853	19,353

As at 31 December 2025	10,000	100,007	110,007

Net Book Value
As at 31 December 2025	15,000	68,522	83,522

As at 1 January 2025	17,500	85,375	102,875

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Yellow Fish Event Management Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

5. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 January 2025	19,148	128,572	147,720
Additions	-	19,299	19,299
Disposals	-	(50,957 )	(50,957 )

As at 31 December 2025	19,148	96,914	116,062

Depreciation
As at 1 January 2025	7,086	101,120	108,206
Provided during the period	1,809	22,410	24,219
Disposals	-	(49,446 )	(49,446 )

As at 31 December 2025	8,895	74,084	82,979

Net Book Value
As at 31 December 2025	10,253	22,830	33,083

As at 1 January 2025	12,062	27,452	39,514

6. Investments

	Listed
	£
Cost or Valuation
As at 1 January 2025	100

As at 31 December 2025	100

Provision
As at 1 January 2025	-

As at 31 December 2025	-

Net Book Value
As at 31 December 2025	100

As at 1 January 2025	100

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	775,233	837,262
Amounts owed by group undertakings	57,718	319,955
Other debtors	2,200,236	2,288,236

	3,033,187	3,445,453
Due after more than one year
Amounts owed by group undertakings	-	(106,707)

	3,033,187	3,338,746

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Yellow Fish Event Management Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	1,116,080	175,749
Bank loans and overdrafts	25,000	50,000
Amounts owed to group undertakings	150,274	-
Other creditors	3,075,892	3,579,684
Taxation and social security	147,355	196,611

	4,514,601	4,002,044

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	-	25,000

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	651	651

11. Dividends

	2025	2024
	£	£
On equity shares:
Final dividend paid	587,106	350,000

12. Related Party Transactions

Included within debtors falling due within one year is £57,718 (2024: £319,955) due from Monterey Green

Limited, the parent company, as at 31 December 2025. The loan is provided interest free and repayable on

demand.

Included within creditors falling due within one year is £150,273.51 (2024: £106,707) due to Blue Panda Marketing

Limited. Blue Panda Marketing Limited is a connected company due to being under the common control of

Yellow Fish Event Management Limited.

For additional context, included within debtors is accrued income of approximately £154,551 (2024: £106,146) due from Blue Panda Marketing Limited in respect of work performed under normal commercial terms, which is expected to be settled within one year. The creditor and debtor balances are presented gross in the balance sheet.

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