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REGISTERED NUMBER: SC141667 (Scotland)















CALEDONIA TV PRODUCTIONS LTD.

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023






CALEDONIA TV PRODUCTIONS LTD. (REGISTERED NUMBER: SC141667)

CONTENTS OF THE FINANCIAL STATEMENTS
For The Year Ended 31 March 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CALEDONIA TV PRODUCTIONS LTD.

COMPANY INFORMATION
For The Year Ended 31 March 2023







DIRECTORS: S M I Robertson
L A Wilson
S S Quayum
F Maclean



SECRETARY: S S Quayum



REGISTERED OFFICE: 147 Bath Street
Glasgow
G2 4SQ



REGISTERED NUMBER: SC141667 (Scotland)



ACCOUNTANTS: Benham Conway & Co
16 Royal Crescent
Glasgow
G3 7SL



BANKERS: Clydesdale Bank plc
120 Bath Street
Glasgow
G2 2EN

CALEDONIA TV PRODUCTIONS LTD. (REGISTERED NUMBER: SC141667)

BALANCE SHEET
31 March 2023

31.3.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 79,627 92,661
Investments 5 100 150
79,727 92,811

CURRENT ASSETS
Debtors 6 4,041 90,585
Cash at bank 705,337 528,921
709,378 619,506
CREDITORS
Amounts falling due within one year 7 292,362 345,592
NET CURRENT ASSETS 417,016 273,914
TOTAL ASSETS LESS CURRENT
LIABILITIES

496,743

366,725

PROVISIONS FOR LIABILITIES 19,323 17,213
NET ASSETS 477,420 349,512

CAPITAL AND RESERVES
Called up share capital 1,034 1,034
Retained earnings 476,386 348,478
SHAREHOLDERS' FUNDS 477,420 349,512

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 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.

CALEDONIA TV PRODUCTIONS LTD. (REGISTERED NUMBER: SC141667)

BALANCE SHEET - continued
31 March 2023


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 15 November 2023 and were signed on its behalf by:





S M I Robertson - Director


CALEDONIA TV PRODUCTIONS LTD. (REGISTERED NUMBER: SC141667)

NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 31 March 2023


1. STATUTORY INFORMATION

Caledonia TV Productions 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.

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.

Preparation of consolidated financial statements
The financial statements contain information about Caledonia TV Productions Ltd. as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover
Turnover represents the value of services provided during the year, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance

Government grants
Government grants in respect of revenue expenditure are credited to the profit and loss account in the period to which they relate.

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.

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.

Fixed asset investments
Fixed asset investments are stated at cost and reviewed for impairment as required.

CALEDONIA TV PRODUCTIONS LTD. (REGISTERED NUMBER: SC141667)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 March 2023


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2022 - 15 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2022 552,276
Additions 13,508
At 31 March 2023 565,784
DEPRECIATION
At 1 April 2022 459,615
Charge for year 26,542
At 31 March 2023 486,157
NET BOOK VALUE
At 31 March 2023 79,627
At 31 March 2022 92,661

5. FIXED ASSET INVESTMENTS
Shares in Interest
group in joint
undertakings venture Totals
£    £    £   
COST
At 1 April 2022 100 50 150
Disposals - (50 ) (50 )
At 31 March 2023 100 - 100
NET BOOK VALUE
At 31 March 2023 100 - 100
At 31 March 2022 100 50 150

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade debtors - 69,600
Other debtors 4,041 20,985
4,041 90,585

CALEDONIA TV PRODUCTIONS LTD. (REGISTERED NUMBER: SC141667)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 March 2023


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade creditors - 406
Taxation and social security 84,947 93,264
Other creditors 207,415 251,922
292,362 345,592

8. SECURED DEBTS

Included within cash at bank and in hand at 31 March 2023 was £443,011 in designated trust accounts on behalf of broadcasters and sponsors (2022 £346,720).