AGEM Events Ltd

	Page
Company Information	1
Accountant's Report	2
Statement of Financial Position	3—4
Notes to the Financial Statements	5—8

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AGEM Events Ltd

Accountant's Report

For The Year Ended 31 December 2025

Accountant's Report

Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of AGEM Events Ltd for the year ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of AGEM Events Ltd for the year ended 31 December 2025 which comprise the Income Statement, the Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given to us.

As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the directors of AGEM Events Ltd , as a body, in accordance with the terms of our engagement letter dated 24 January 2018. Our work has been undertaken solely to prepare for your approval the accounts of AGEM Events Ltd and state those matters that we have agreed to state to the directors of AGEM Events Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than AGEM Events Ltd and its directors, as a body, for our work or for this report.

It is your duty to ensure that AGEM Events Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of AGEM Events Ltd . You consider that AGEM Events Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of AGEM Events Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

17 September 2026

Ascendant Partners Limited

Second Floor, Curzon House

24 High Street

Banstead

Surrey

SM7 2LJ

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AGEM Events Ltd

Statement of Financial Position

As At 31 December 2025

Statement of Financial Position

Registered number: 09925697

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		7,215		4,191
Investments	5		10,477		9,769

			17,692		13,960
CURRENT ASSETS
Debtors	6	57,370		67,692
Cash at bank and in hand		427,382		401,408

		484,752		469,100
Creditors: Amounts Falling Due Within One Year	7	(114,749 )		(234,402 )

NET CURRENT ASSETS (LIABILITIES)			370,003		234,698

TOTAL ASSETS LESS CURRENT LIABILITIES			387,695		248,658

PROVISIONS FOR LIABILITIES
Deferred Taxation			(1,804 )		(1,048 )

NET ASSETS			385,891		247,610

CAPITAL AND RESERVES
Called up share capital	8		2		2
Income Statement			385,889		247,608

SHAREHOLDERS' FUNDS			385,891		247,610

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AGEM Events Ltd

Statement of Financial Position (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 Income Statement.

The financial statements were approved by the board of directors on 17 September 2026 and were signed on its behalf by:

A Lulham Director	M De Lafargue Director
17 September 2026

The notes on pages 5 to 8 form part of these financial statements.

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AGEM Events Ltd

Notes to the Financial Statements

For The Year Ended 31 December 2025

Notes to the Financial Statements

1. General Information

AGEM Events Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09925697 . The registered office is 20-22 Wenlock Road, London, N1 7GU.

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.

These financial statements for the year ended 31 December 2025 are the first financial statements that comply with FRS 102 Section 1A "Small Entities." The date of transition is 1 January 2024.

The transition to FRS 102 Section 1A "Small Entities" has resulted changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in note 10.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. 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.

Rendering of services

Revenue from the provision of event management services is recognised as the services are performed and when the company has satisfied its performance obligations under the terms of the contract, to the extent that it is probable that the economic benefits will flow to the company and the revenue can be measured reliably.

2.4. 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:

Computer Equipment

25% Straight Line

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position 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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AGEM Events Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.6. 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.

2.7. Investments

Equity instruments are measured at fair value. Changes in fair value are recognised in the statement of comprehensive income. Fair value is estimated by using a valuation technique.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 January 2025	5,892
Additions	4,841

As at 31 December 2025	10,733

...CONTINUED

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AGEM Events Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

Depreciation
As at 1 January 2025	1,701
Provided during the period	1,817

As at 31 December 2025	3,518

Net Book Value
As at 31 December 2025	7,215

As at 1 January 2025	4,191

5. Investments

	Other
	£
Cost or Valuation
As at 1 January 2025	9,769
Disposals	(193 )
Revaluations	901

As at 31 December 2025	10,477

Provision
As at 1 January 2025	-

As at 31 December 2025	-

Net Book Value
As at 31 December 2025	10,477

As at 1 January 2025	9,769

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	45,126	10,338
Prepayments and accrued income	11,795	57,354
Social security and other taxes	449	-

	57,370	67,692

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AGEM Events Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	7,429	178
Corporation tax	88,704	79,522
Other taxes and social security	-	1,808
Accruals and deferred income	17,240	149,328
Directors' loan accounts	1,376	3,566

	114,749	234,402

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

9. Transition to FRS 102

AGEM Events Limited previously recorded current asset investments at cost. Under FRS102 S1A these are now recorded at market value, with any change in the amount held being recognised in the statement of comprehensive income for the year.

In accordance with FRS102 S1A deferred tax is also now provided in line with the accounting policy.

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Directors	A Lulham
	M De Lafargue

Secretary	J De Lafargue

Company Number	09925697

Registered Office	20-22 Wenlock Road
	London
	N1 7GU

Accountants	Ascendant Partners Limited
	Second Floor, Curzon House
	24 High Street
	Banstead
	Surrey
	SM7 2LJ