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REGISTERED NUMBER: SC141667 (Scotland)















CALEDONIA TV PRODUCTIONS LTD.

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024






CALEDONIA TV PRODUCTIONS LTD. (REGISTERED NUMBER: SC141667)

CONTENTS OF THE FINANCIAL STATEMENTS
For The Year Ended 31 March 2024










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 2024







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 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 67,515 79,627
Investments 5 100 100
67,615 79,727

CURRENT ASSETS
Debtors 6 34,824 4,041
Cash at bank 534,848 705,337
569,672 709,378
CREDITORS
Amounts falling due within one year 7 173,084 292,362
NET CURRENT ASSETS 396,588 417,016
TOTAL ASSETS LESS CURRENT
LIABILITIES

464,203

496,743

PROVISIONS FOR LIABILITIES 16,455 19,323
NET ASSETS 447,748 477,420

CAPITAL AND RESERVES
Called up share capital 1,034 1,034
Retained earnings 446,714 476,386
SHAREHOLDERS' FUNDS 447,748 477,420

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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 2024


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 1 October 2024 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 2024


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

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2023 - 10 ) .

CALEDONIA TV PRODUCTIONS LTD. (REGISTERED NUMBER: SC141667)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 March 2024


4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2023 565,784
Additions 10,394
At 31 March 2024 576,178
DEPRECIATION
At 1 April 2023 486,157
Charge for year 22,506
At 31 March 2024 508,663
NET BOOK VALUE
At 31 March 2024 67,515
At 31 March 2023 79,627

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 April 2023
and 31 March 2024 100
NET BOOK VALUE
At 31 March 2024 100
At 31 March 2023 100

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 10,178 -
Other debtors 24,646 4,041
34,824 4,041

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Taxation and social security 19,428 84,947
Other creditors 153,656 207,415
173,084 292,362

CALEDONIA TV PRODUCTIONS LTD. (REGISTERED NUMBER: SC141667)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 March 2024


8. SECURED DEBTS

Included within cash at bank and in hand at 31 March 2024 was £366,054 in designated trust accounts on behalf of broadcasters and sponsors (2023 £443,011).