REGISTERED NUMBER: 13528723 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

EVENT-A-PORTER LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr G D Withers BSc ACMA

Mr V Matus

Mr S L Ross

REGISTERED OFFICE:

19-20 Bourne Court

Southend Road

Woodford Green

Essex

IG8 8HD

REGISTERED NUMBER:

13528723 (England and Wales)

AUDITORS:

Xeinadin Audit Limited, Statutory Auditor

Chartered Accountants

Maple House, Level 5A

149 Tottenham Court Road

London

W1T 7NF

FIXED ASSETS

Tangible assets

4

164,135

495,476

CURRENT ASSETS

Debtors

142,213

128,625

Cash at bank and in hand

90

12,085

142,303

140,710

CREDITORS

Amounts falling due within one year

94,185

59,766

NET CURRENT ASSETS

48,118

80,944

TOTAL ASSETS LESS CURRENT LIABILITIES

212,253

576,420

CREDITORS

Amounts falling due after more than one year

1,350,950

1,117,494

NET LIABILITIES

(1,138,697

)

(541,074

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(1,138,797

)

(541,174

)

(1,138,697

)

(541,074

)

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 December 2024 in accordance with Section 444(2A) of the Companies Act 2006.

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 8 September 2026 and were signed on its behalf by:

Mr G D Withers BSc ACMA - Director

1.	STATUTORY INFORMATION

Event-a-porter 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

After making enquiries, and taking into account the above, the directors have formed a judgement, at the time of approving the financial statements, that there is a reasonable expectation that the company has adequate resources to continue in operation for the foreseeable future. The company continues to have the support of its parent company. For this reason, they have adopted the going concern basis in preparing the financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Short leasehold

-

12.5% on cost

Plant and machinery

-

20% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

33% on cost

Depreciation of an asset begins when it is available for use, ie when it is in the location and condition necessary for it to be capable of operating in the manner intended by management.

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.

Hire purchase and leasing commitments

Rental payable and receivable under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Short term debtors and creditors

Short term debtors and creditors with no stated interest rate are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account.

Leasing

Rentals payable under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.

Loans and borrowings

Loans and borrowings are initially recognised at the transaction price including transactions costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2023 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 January 2024

565,068

Additions

19,583

Impairments

(261,550

)

At 31 December 2024

323,101

DEPRECIATION

At 1 January 2024

69,592

Charge for year

89,374

At 31 December 2024

158,966

NET BOOK VALUE

At 31 December 2024

164,135

At 31 December 2023

495,476

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals

£

COST

At 1 January 2024

and 31 December 2024

39,898

DEPRECIATION

At 1 January 2024

and 31 December 2024

3,098

NET BOOK VALUE

At 31 December 2024

36,800

At 31 December 2023

36,800

5.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2024

2023

£

£

Gross obligations repayable:

Within one year

17,741

14,880

Between one and five years

-

18,643

17,741

33,523

Finance charges repayable:

Within one year

-

1,865

Between one and five years

-

902

-

2,767

Net obligations repayable:

Within one year

17,741

13,015

Between one and five years

-

17,741

17,741

30,756

Non-cancellable

operating leases

2024

2023

£

£

Within one year

74,688

74,688

Between one and five years

64,152

138,840

138,840

213,528

6.	SECURED DEBTS

The following secured debts are included within creditors:

2024

2023

£

£

Hire purchase contracts

17,741

30,756

Hire purchase contracts are secured over the assets to which they relate.

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Mr Thurairatnam Sudarshan FCCA (Senior Statutory Auditor)

for and on behalf of Xeinadin Audit Limited, Statutory Auditor

8.	RELATED PARTY DISCLOSURES

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 members within the group.

9.	ULTIMATE CONTROLLING PARTY

The company is a wholly owned subsidiary of Keswick International Holdings Ltd. The ultimate controlling party of Keswick International Holdings Ltd is Mr J A Harvey.