Company No: 09720656 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

Mr R B Macleod

REGISTERED OFFICE	Greenbank Technology Park
	Challenge Way
	Blackburn
	BB1 5QB
	United Kingdom

COMPANY NUMBER

09720656 (England and Wales)

CHARTERED ACCOUNTANTS	PM+M Solutions for Business LLP
	New Century House
	Greenbank Technology Park
	Challenge Way
	Blackburn
	BB1 5QB

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	4	447		596
Investments		75,375		75,375
		75,822		75,971
Current assets
Debtors	5	373		345
Cash at bank and in hand		599		355
		972		700
Creditors: amounts falling due within one year	6	( 47,778)		( 27,783)
Net current liabilities		(46,806)		(27,083)
Total assets less current liabilities		29,016		48,888
Net assets		29,016		48,888
Capital and reserves
Called-up share capital		100		100
Profit and loss account		28,916		48,788
Total shareholder's funds		29,016		48,888

For the financial year ending 31 August 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 member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Vital Events (NW) Limited (registered number: 09720656) were approved and authorised for issue by the Director on 28 August 2026. They were signed on its behalf by:

Mr R B Macleod Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Vital Events (NW) Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Greenbank Technology Park, Challenge Way, Blackburn, BB1 5QB, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill

5 years straight line

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc.

25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	1		1

3. Intangible assets

	Goodwill		Total
	£		£
Cost
At 01 September 2024	7,500		7,500
At 31 August 2025	7,500		7,500
Accumulated amortisation
At 01 September 2024	7,500		7,500
At 31 August 2025	7,500		7,500
Net book value
At 31 August 2025	0		0
At 31 August 2024	0		0

4. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 September 2024	4,507		4,507
At 31 August 2025	4,507		4,507
Accumulated depreciation
At 01 September 2024	3,911		3,911
Charge for the financial year	149		149
At 31 August 2025	4,060		4,060
Net book value
At 31 August 2025	447		447
At 31 August 2024	596		596

5. Debtors

	2025		2024
	£		£
Other debtors	373		345

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	1,595		1,575
Other creditors	46,183		26,208
	47,778		27,783