ACCOUNTS - Final Accounts

Registered number: 02355837

THE BIG EVENTS COMPANY LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025


THE BIG EVENTS COMPANY LIMITED

CONTENTS

	Page
Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3 - 5


THE BIG EVENTS COMPANY LIMITED

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF THE BIG EVENTS COMPANY LIMITED
FOR THE YEAR ENDED 30 APRIL 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of The Big Events Company Limited for the year ended 30 April 2025 which comprise the Statement of Financial Position and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm 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 https://www.icaew.com /regulation.

This report is made solely to the Board of Directors of The Big Events Company Limited, as a body, in accordance with the terms of our engagement letter dated 21 September 2023. Our work has been undertaken solely to prepare for your approval the financial statements of The Big Events Company Limited and state those matters that we have agreed to state to the Board of Directors of The Big Events Company Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Big Events Company Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that The Big Events Company Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of The Big Events Company Limited. You consider that The Big Events Company Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of The Big Events Company Limited. 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 statutory financial statements.

Sopher + Co LLP

Chartered Accountants

5 Elstree Gate

Elstree Way

Borehamwood

Hertfordshire

WD6 1JD

14 November 2025

Page 1


THE BIG EVENTS COMPANY LIMITED REGISTERED NUMBER:02355837

STATEMENT OF FINANCIAL POSITION

AS AT 30 APRIL 2025

	2025	2024
Note	£	£

Current assets
Debtors: amounts falling due within one year	4	56,011	68,287
Cash at bank and in hand		21,046	26,847
		77,057	95,134
Current liabilities
Creditors: amounts falling due within one year	5	(4,056,941)	(4,058,259)
Net liabilities		(3,979,884)	(3,963,125)

Capital and reserves
Called up share capital	6	2	2
Profit and loss account		(3,979,886)	(3,963,127)
		(3,979,884)	(3,963,125)

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question 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 financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 14 November 2025.

M Bucks

Director

The notes on pages 3 to 5 form part of these financial statements.

Page 2


THE BIG EVENTS COMPANY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

1.	General information

The Big Events Company Limited is a private company, limited by shares, incorporated in England and Wales, with its principal place of business and registered office at 1st Floor, 47a Firth Street, Soho, London, W1D 4HT.
The principal activity of the Company continued to be the marketing of televised events on a worldwide basis.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Going concern

The Company's activities are funded by an interest free loan from M Watt, a director and the sole shareholder. At the reporting date, the Company owed £4,055,313 (2024 - £4,056,668) to M Watt and this is included in other creditors. The directors have prepared the financial statements on a going concern basis on the assumption that M Watt will continue to provide such financial support as may be required by the Company to meet its liabilities as they fall due for at least 12 months following the date of approval of the financial statements.

2.3

Debtors

Short term debtors are measured at the transaction price, less any impairment.

2.4

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is £ Sterling.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Page 3


THE BIG EVENTS COMPANY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

2.Accounting policies (continued)

2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
a) The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
b) Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.
Deferred tax balances are not recognised in respect of permanent differences. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

2.6

Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, and loans from and to related parties.

2.7

Cash and cash equivalents

Cash is represented by deposits with financial institutions repayable without penalty.

2.8

Creditors

Short term creditors are measured at the transaction price.

Employees

The average monthly number of employees, including directors, during the year was 2 (2024 - 2).

Debtors

					2025	2024
					£	£

	Other debtors	56,011	68,287

Page 4


THE BIG EVENTS COMPANY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

5.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Director's loan	4,055,313	4,056,668
Accruals and deferred income	1,628	1,591
	4,056,941	4,058,259

6.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

2 (2024 - 2) Ordinary shares of £1 each	2	2

Page 5