Conferences UK Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 05308243

Conferences UK Limited

Filleted Unaudited Financial Statements

30 November 2025

Conferences UK Limited

Financial Statements

Year ended 30th November 2025

Contents	Page

Statement of financial position	1

Notes to the financial statements	3

Conferences UK Limited

Statement of Financial Position

30 November 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Intangible assets	5	51,165	24,711
Tangible assets	6	15,757	18,538
		--------	--------
		66,922	43,249

Current assets

Debtors	7	204,513	252,756
Cash at bank and in hand		33,322	52,064
		---------	---------
		237,835	304,820

Creditors: amounts falling due within one year	8	171,207		184,497
		---------		---------
Net current assets			66,628		120,323
			---------		---------
Total assets less current liabilities			133,550		163,572

Creditors: amounts falling due after more than one year	9	36,049	54,005
		---------	---------
Net assets		97,501	109,567
		---------	---------

Capital and reserves

Called up share capital	90	90
Share premium account	29,980	29,980
Capital redemption reserve	10	10
Profit and loss account	67,421	79,487
	--------	---------
Shareholders funds	97,501	109,567
	--------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 30th 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 financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Conferences UK Limited

Statement of Financial Position (continued)

30 November 2025

These financial statements were approved by the board of directors and authorised for issue on 26 August 2026 , and are signed on behalf of the board by:

Mr S. J. Thompson
Director

Company registration number: 05308243

Conferences UK Limited

Notes to the Financial Statements

Year ended 30th November 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Jactin House, Hood Street, Manchester, M4 6WX.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Intangible assets

Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses. Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Development costs	-	16% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Property Improvements	-	15% reducing balance
Equipment	-	15% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 5 (2024: 5 ).

5. Intangible assets

	Development costs
	£
Cost
At 1st December 2024	24,711
Additions	30,233
	--------
At 30th November 2025	54,944
	--------
Amortisation
Charge for the year	3,779
	--------
At 30th November 2025	3,779
	--------
Carrying amount
At 30th November 2025	51,165
	--------
At 30th November 2024	24,711
	--------

6. Tangible assets

	Land and buildings	Equipment	Total
	£	£	£
Cost
At 1st December 2024 and 30th November 2025	2,840	135,030	137,870
	-------	---------	---------
Depreciation
At 1st December 2024	2,626	116,706	119,332
Charge for the year	32	2,749	2,781
	-------	---------	---------
At 30th November 2025	2,658	119,455	122,113
	-------	---------	---------
Carrying amount
At 30th November 2025	182	15,575	15,757
	-------	---------	---------
At 30th November 2024	214	18,324	18,538
	-------	---------	---------

7. Debtors

	2025	2024
	£	£
Trade debtors	90,878	141,976
Other debtors	113,635	110,780
	---------	---------
	204,513	252,756
	---------	---------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	17,956	17,956
Trade creditors	90,462	114,184
Social security and other taxes	53,853	43,590
Other creditors	8,936	8,767
	---------	---------
	171,207	184,497
	---------	---------

9. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	36,049	54,005
	--------	--------

10. Related party transactions

The company was under the control of S.J. Thompson throughout the current and previous year. S.J. Thompson is the managing director. No transactions with related parties were undertaken such as are required to be disclosed under FRS 102 1a.

11. Controlling party

The company is a wholly owned subsidiary of Accommodation for Students (Holdings) Limited, a company incorporated in England and Wales.