Company No: 10490555 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	3	213,028		293,861
		213,028		293,861
Current assets
Debtors	4	4,120		23,158
Cash at bank and in hand		71,842		41,162
		75,962		64,320
Creditors: amounts falling due within one year	5	( 86,377)		( 89,087)
Net current liabilities		(10,415)		(24,767)
Total assets less current liabilities		202,613		269,094
Creditors: amounts falling due after more than one year	6	( 50,492)		( 118,461)
Net assets		152,121		150,633
Capital and reserves
Called-up share capital	7	100		100
Profit and loss account		152,021		150,533
Total shareholders' funds		152,121		150,633

For the financial year ending 31 March 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge 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 Waggle Events Limited (registered number: 10490555) were approved and authorised for issue by the Board of Directors on 27 October 2026. They were signed on its behalf by:

Mr J R G Watson 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

Waggle Events 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 Sigma House Oak View Close, Edginswell Park, Torquay, TQ2 7FF, 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 £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company's activities. Turnover is shown net of value added tax. The company recognises revenue based on its value of the service provided to date.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

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, reducing balance] basis over its expected useful life, as follows:

Leasehold improvements	7 years straight line
Plant and machinery	7 years straight line
Vehicles	7 years straight line
Fixtures and fittings	7 years straight line
Office equipment	7 years straight line

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.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	6		6

3. Tangible assets

	Leasehold improve- ments		Plant and machinery		Vehicles		Fixtures and fittings		Office equipment		Total
	£		£		£		£		£		£
Cost
At 01 April 2025	114,391		21,436		44,578		375,194		16,268		571,867
Additions	243		0		0		7,132		4,954		12,329
Disposals	0		0		( 44,578)		0		0		( 44,578)
At 31 March 2026	114,634		21,436		0		382,326		21,222		539,618
Accumulated depreciation
At 01 April 2025	33,842		10,752		16,283		207,935		9,194		278,006
Charge for the financial year	17,193		2,650		0		42,540		2,484		64,867
Disposals	0		0		( 16,283)		0		0		( 16,283)
At 31 March 2026	51,035		13,402		0		250,475		11,678		326,590
Net book value
At 31 March 2026	63,599		8,034		0		131,851		9,544		213,028
At 31 March 2025	80,549		10,684		28,295		167,259		7,074		293,861

4. Debtors

	2026		2025
	£		£
Trade debtors	4,120		23,158

5. Creditors: amounts falling due within one year

	2026		2025
	£		£
Bank loans	0		4,200
Trade creditors	4,755		9,254
Taxation and social security	13,894		5,001
Obligations under finance leases and hire purchase contracts	0		3,200
Other creditors	67,728		67,432
	86,377		89,087

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

	2026		2025
	£		£
Bank loans	0		2,467
Obligations under finance leases and hire purchase contracts	0		3,733
Other creditors	50,492		112,261
	50,492		118,461

There are no amounts included above in respect of which any security has been given by the small entity.

7. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
60 Ordinary A shares of £ 1.00 each	60		60
40 Ordinary B shares of £ 1.00 each	40		40
	100		100