Tv Events Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: SC555678 (Scotland)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

Tv Events Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D B Martin

S Mcgrath

REGISTERED OFFICE:

Commercial Quay

74 Commercial Street

Edinburgh

EH6 6LX

REGISTERED NUMBER:

SC555678 (Scotland)

ACCOUNTANTS:

Cowan & Partners Limited

60 Constitution Street

Edinburgh

EH6 6RR

FIXED ASSETS

Tangible assets

4

9,558

10,136

CURRENT ASSETS

Debtors

5

1,150,493

485,166

Cash in hand

50

-

1,150,543

485,166

CREDITORS

Amounts falling due within one year

6

1,158,805

495,261

NET CURRENT LIABILITIES

(8,262

)

(10,095

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,296

41

PROVISIONS FOR LIABILITIES

1,294

-

NET ASSETS

2

41

CAPITAL AND RESERVES

Called up share capital

2

Retained earnings

-

39

2

41

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

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 29 October 2026 and were signed on its behalf by:

D B Martin - Director

1.	STATUTORY INFORMATION

Tv Events Ltd is a private company, limited by shares , registered in Scotland. 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.

Despite the company having net current liabilities of £8,262 the directors have agreed to continue supporting the company, and as such accounts have been prepared on the going concern basis.

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.

Plant and machinery

-

20% on cost

Fixtures and fittings

-

20% on cost

An impairment review was carried out at the year end and no signs of impairment were noted.

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

Rentals paid under operating leases are charged to profit or loss 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2025 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

machinery

fittings

Totals

£

COST

At 1 February 2025

27,223

201

27,424

Additions

-

2,188

At 31 January 2026

27,223

2,389

29,612

DEPRECIATION

At 1 February 2025

17,234

54

17,288

Charge for year

1,997

769

2,766

At 31 January 2026

19,231

823

20,054

NET BOOK VALUE

At 31 January 2026

7,992

1,566

9,558

At 31 January 2025

9,989

147

10,136

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

Trade debtors

20,175

15,233

Other debtors

1,130,318

469,933

1,150,493

485,166

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

Bank loans and overdrafts

15,900

37,121

Trade creditors

473,297

352,654

Taxation and social security

320,322

89,198

Other creditors

349,286

16,288

1,158,805

495,261

7.	SECURED DEBTS

The following secured debts are included within creditors:

31.1.26

31.1.25

£

Bank overdrafts

15,900

37,121

HSBC UK Bank PLC hold a floating charge over all assets of the company.

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 January 2026 and 31 January 2025:

31.1.26

31.1.25

£

D B Martin

Balance outstanding at start of year

388

-

Amounts advanced

87,000

388

Amounts repaid

(87,007

)

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

381

388

S Mcgrath

Balance outstanding at start of year

388

-

Amounts advanced

87,000

388

Amounts repaid

(87,007

)

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

381

388