Event Eats Ltd Accounts






Event Eats Ltd

	Company No. SC812988
		Information for Filing with The Registrar
		30 June 2026

The Director presents his report and the accounts for the year ended 30 June 2026.

Principal activities
The principal activity of the company during the year under review was event catering activities.




Director

The Director who served at any time during the year was as follows:

G.C. Stark









































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

G.C. Stark
Director
17 September 2026

at	30 June 2026
Company No.		SC812988	Notes	2026	2025
				£	£
Fixed assets

	Tangible assets		5	3,009	3,761


				3,009	3,761
Current assets

	Debtors		6	14,423	9,876

	Cash at bank and in hand			67,883	32,824
				82,306	42,700
Creditors: Amount falling due within one year			7	(38,829)	(19,387)
Net current assets				43,477	23,313
Total assets less current liabilities				46,486	27,074




Net assets				46,486	27,074

Capital and reserves
	Called up share capital			1	1



	Profit and loss account		9	46,485	27,073

Total equity				46,486	27,074



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 30 June 2026 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 17 September 2026 and signed on its behalf by:
G.C. Stark
Director
17 September 2026

for the year ended 30 June 2026

General information

Event Eats Ltd is a private company limited by shares and incorporated in Scotland.

Its registered number is: SC812988

Its registered office is:

5 Granton Park Avenue

Edinburgh

Scotland

EH5 1HS

The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Motor vehicles

20% Reducing balance

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 profit and loss account 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 temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary 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.

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

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3	Employees
			2026	2025
			Number	Number
		The average monthly number of employees (including directors) during the year was:	12	13

4	Taxation
		(a) Tax on profit on ordinary activities	2026	2025
		The tax charge is made up as follows:	£	£
		UK corporation tax
		Charge for the period	10,316	9,843

		Total corporation tax	10,316	9,843





		Tax on profit on ordinary activities	10,316	9,843

		(b) Factors affecting the total tax charge for the period
		The tax assessed for the year is lower than the standard rate of corporation tax in the UK. The differences are reconciled below:
		Lower	2026	2025
		-2893	£	£
		Profit on ordinary activities before tax	52,837	52,569

		Standard rate of corporation tax in the United Kingdom	25%	25%

		Profit on ordinary activities multiplied by standard rate of corporation tax in the United Kingdom	13,209	13,142
		Expenses not deductible for tax purposes	(2,893)	(3,299)




		Tax on profit on ordinary activities	10,316	9,843

5	Tangible fixed assets
			Motor vehicles	Total
			£	£
		Cost or revaluation
		At 1 July 2025	4,701	4,701




		At 30 June 2026	4,701	4,701
		Depreciation
		At 1 July 2025	940	940
		Charge for the year	752	752



		At 30 June 2026	1,692	1,692
		Net book values
		At 30 June 2026	3,009	3,009
		At 30 June 2025	3,761	3,761

6	Debtors
			2026	2025
			£	£
		Trade debtors	14,423	9,876







			14,423	9,876

7	Creditors:
		amounts falling due within one year
			2026	2025
			£	£




		Trade creditors	742	2,793

		Taxes and social security	29,607	16,594


		Accruals and deferred income	8,480	-
			38,829	19,387

Share Capital

1 ordinary share fully paid at £1 per share.

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.

10	Dividends
			2026	2025
			£	£
		Dividends for the period:
		Dividends paid in the period	23,109	15,653

			23,109	15,653

		Dividends by type:

		Equity dividends	23,109	15,653
			23,109	15,653