Company No: 04088204 (England and Wales)

Contents

• Statement of Financial Position
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	4	2,705		10,023
		2,705		10,023
Current assets
Debtors	5	279,758		328,007
Cash at bank and in hand		40,055		115,119
		319,813		443,126
Creditors: amounts falling due within one year	6	( 474,391)		( 479,140)
Net current liabilities		(154,578)		(36,014)
Total assets less current liabilities		(151,873)		(25,991)
Creditors: amounts falling due after more than one year	7	( 12,281)		( 85,965)
Provision for liabilities		( 675)		( 2,505)
Net liabilities		( 164,829)		( 114,461)
Capital and reserves
Called-up share capital	8	139		139
Share premium account		23,791		23,791
Profit and loss account		( 188,759 )		( 138,391 )
Total shareholder's deficit		( 164,829)		( 114,461)

For the financial year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The member has 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 At Your Service Event Staffing Limited (registered number: 04088204) were approved and authorised for issue by the Board of Directors. They were signed on its behalf by:

C M L Smith Director

26 November 2025

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

At Your Service Event Staffing 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 First Floor, 5 Fleet Place, London, EC4M 7RD, United Kingdom.

The financial statements have been prepared under the historical cost convention 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

At the reporting date the company had net current liabilities amounting to £154,578 and total liabilities exceeded total assets by £164,829. Of these creditors, £170,000 are amounts owed to associated companies, indicative of the support given to the company to date. The directors are also confident in the company's forecast future trading and its ability to raise future capital, if required, in order to allow the company to continue trading for the foreseeable future. Accordingly, the directors consider it is appropriate to prepare the financial statements on the going concern basis.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

Employee benefits

Short term benefits
The costs of short-term employee benefits are recognised as a liability and an expense.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

Defined contribution schemes
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Taxation

Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax
Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Development costs

3 years straight line

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

Plant and machinery etc.

4 - 5 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.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Financial instruments

The Company only enters into basic financial instruments and transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to and from related parties and investments in non-puttable ordinary shares.

Financial assets
Basic financial assets, including trade and other debtors, and amounts due from related companies, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Such assets are subsequently carried at amortised cost using the effective interest method.

At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in the Statement of Income and Retained Earnings.

Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

Financial liabilities
Basic financial liabilities, including trade and other creditors and accruals, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

Financial assets and liabilities are offset and the net amounts presented in the financial statements when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Equity instruments
Equity instruments issued by the company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the company during the year, including directors	113		181

3. Intangible assets

	Development costs		Total
	£		£
Cost
At 01 May 2024	249,520		249,520
At 30 April 2025	249,520		249,520
Accumulated amortisation
At 01 May 2024	249,520		249,520
At 30 April 2025	249,520		249,520
Net book value
At 30 April 2025	0		0
At 30 April 2024	0		0

4. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 May 2024	93,885		93,885
Additions	1,431		1,431
At 30 April 2025	95,315		95,315
Accumulated depreciation
At 01 May 2024	83,862		83,862
Charge for the financial year	8,747		8,747
At 30 April 2025	92,610		92,610
Net book value
At 30 April 2025	2,705		2,705
At 30 April 2024	10,023		10,023

5. Debtors

	2025		2024
	£		£
Trade debtors	258,306		278,312
Amounts owed by group undertakings	1,720		25,000
Corporation tax	3,300		0
Other debtors	16,432		24,695
	279,758		328,007

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans (secured)	73,684		73,684
Trade creditors	30,200		20,658
Corporation tax	0		3,300
Other taxation and social security	64,727		80,302
Other creditors	305,780		301,196
	474,391		479,140

A loan of £12,281 is secured with all monies due or to become due from the company is included within 'other creditors', by way of a fixed or floating charge.

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

	2025		2024
	£		£
Bank loans (secured)	12,281		85,965

8. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
600 Ordinary shares of £ 0.01 each	6		6
8,500 Ordinary A shares of £ 0.01 each	85		85
3,300 Ordinary C shares of £ 0.01 each	33		33
1,500 Ordinary B shares of £ 0.01 each	15		15
	139		139

Ordinary shares, Ordinary A shares and Ordinary B shares have equal voting rights. Ordinary C shares carry no right to vote.

The directors may in their absolute discretion resolve to declare dividends or interim dividends on one or more classes of shares and may determine to declare different amounts on each class of share. No dividend shall be declared or paid on Ordinary C shares.

Upon a sale or winding up of the company, sale proceeds will be paid to Ordinary shareholders, Ordinary A shareholders and Ordinary B shareholders pro rata to their shareholdings up to the 2019 value of the company as stated in the Articles of Association. If sale proceeds exceed the 2019 value then the balance of the sale proceeds after the payment of the 2019 value shall be divided between Ordinary shareholders, Ordinary A shareholders, Ordinary B shareholders and Ordinary C shareholders pro rata to their shareholdings.

9. Financial commitments

Commitments

	2025		2024
	£		£
Total future minimum lease payments under non-cancellable operating leases	14,992		29,984