2023-10-012024-09-302024-09-30falseSC455544SHADOWBIRDS LIMITED2025-03-1782990falseiso4217:GBPxbrli:pureSC4555442023-10-01SC4555442024-09-30SC4555442023-10-012024-09-30SC4555442022-10-01SC4555442023-09-30SC4555442022-10-012023-09-30SC455544bus:SmallEntities2023-10-012024-09-30SC455544bus:AuditExempt-NoAccountantsReport2023-10-012024-09-30SC455544bus:FullAccounts2023-10-012024-09-30SC455544bus:PrivateLimitedCompanyLtd2023-10-012024-09-30SC455544core:WithinOneYear2024-09-30SC455544core:AfterOneYear2024-09-30SC455544core:WithinOneYear2023-09-30SC455544core:AfterOneYear2023-09-30SC455544core:ShareCapital2024-09-30SC455544core:SharePremium2024-09-30SC455544core:RevaluationReserve2024-09-30SC455544core:OtherReservesSubtotal2024-09-30SC455544core:RetainedEarningsAccumulatedLosses2024-09-30SC455544core:ShareCapital2023-09-30SC455544core:SharePremium2023-09-30SC455544core:RevaluationReserve2023-09-30SC455544core:OtherReservesSubtotal2023-09-30SC455544core:RetainedEarningsAccumulatedLosses2023-09-30SC455544core:LandBuildings2024-09-30SC455544core:PlantMachinery2024-09-30SC455544core:Vehicles2024-09-30SC455544core:FurnitureFittings2024-09-30SC455544core:OfficeEquipment2024-09-30SC455544core:NetGoodwill2024-09-30SC455544core:IntangibleAssetsOtherThanGoodwill2024-09-30SC455544core:ListedExchangeTraded2024-09-30SC455544core:UnlistedNon-exchangeTraded2024-09-30SC455544core:LandBuildings2023-09-30SC455544core:PlantMachinery2023-09-30SC455544core:Vehicles2023-09-30SC455544core:FurnitureFittings2023-09-30SC455544core:OfficeEquipment2023-09-30SC455544core:NetGoodwill2023-09-30SC455544core:IntangibleAssetsOtherThanGoodwill2023-09-30SC455544core:ListedExchangeTraded2023-09-30SC455544core:UnlistedNon-exchangeTraded2023-09-30SC455544core:LandBuildings2023-10-012024-09-30SC455544core:PlantMachinery2023-10-012024-09-30SC455544core:Vehicles2023-10-012024-09-30SC455544core:FurnitureFittings2023-10-012024-09-30SC455544core:OfficeEquipment2023-10-012024-09-30SC455544core:NetGoodwill2023-10-012024-09-30SC455544core:IntangibleAssetsOtherThanGoodwill2023-10-012024-09-30SC455544core:ListedExchangeTraded2023-10-012024-09-30SC455544core:UnlistedNon-exchangeTraded2023-10-012024-09-30SC455544core:MoreThanFiveYears2023-10-012024-09-30SC455544core:Non-currentFinancialInstruments2024-09-30SC455544core:Non-currentFinancialInstruments2023-09-30SC455544dpl:CostSales2023-10-012024-09-30SC455544dpl:DistributionCosts2023-10-012024-09-30SC455544core:LandBuildings2023-10-012024-09-30SC455544core:PlantMachinery2023-10-012024-09-30SC455544core:Vehicles2023-10-012024-09-30SC455544core:FurnitureFittings2023-10-012024-09-30SC455544core:OfficeEquipment2023-10-012024-09-30SC455544dpl:AdministrativeExpenses2023-10-012024-09-30SC455544core:NetGoodwill2023-10-012024-09-30SC455544core:IntangibleAssetsOtherThanGoodwill2023-10-012024-09-30SC455544dpl:GroupUndertakings2023-10-012024-09-30SC455544dpl:ParticipatingInterests2023-10-012024-09-30SC455544dpl:GroupUndertakingscore:ListedExchangeTraded2023-10-012024-09-30SC455544core:ListedExchangeTraded2023-10-012024-09-30SC455544dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-10-012024-09-30SC455544core:UnlistedNon-exchangeTraded2023-10-012024-09-30SC455544dpl:CostSales2022-10-012023-09-30SC455544dpl:DistributionCosts2022-10-012023-09-30SC455544core:LandBuildings2022-10-012023-09-30SC455544core:PlantMachinery2022-10-012023-09-30SC455544core:Vehicles2022-10-012023-09-30SC455544core:FurnitureFittings2022-10-012023-09-30SC455544core:OfficeEquipment2022-10-012023-09-30SC455544dpl:AdministrativeExpenses2022-10-012023-09-30SC455544core:NetGoodwill2022-10-012023-09-30SC455544core:IntangibleAssetsOtherThanGoodwill2022-10-012023-09-30SC455544dpl:GroupUndertakings2022-10-012023-09-30SC455544dpl:ParticipatingInterests2022-10-012023-09-30SC455544dpl:GroupUndertakingscore:ListedExchangeTraded2022-10-012023-09-30SC455544core:ListedExchangeTraded2022-10-012023-09-30SC455544dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-10-012023-09-30SC455544core:UnlistedNon-exchangeTraded2022-10-012023-09-30SC455544core:NetGoodwill2024-09-30SC455544core:IntangibleAssetsOtherThanGoodwill2024-09-30SC455544core:LandBuildings2024-09-30SC455544core:PlantMachinery2024-09-30SC455544core:Vehicles2024-09-30SC455544core:FurnitureFittings2024-09-30SC455544core:OfficeEquipment2024-09-30SC455544core:AfterOneYear2024-09-30SC455544core:WithinOneYear2024-09-30SC455544core:ListedExchangeTraded2024-09-30SC455544core:UnlistedNon-exchangeTraded2024-09-30SC455544core:ShareCapital2024-09-30SC455544core:SharePremium2024-09-30SC455544core:RevaluationReserve2024-09-30SC455544core:OtherReservesSubtotal2024-09-30SC455544core:RetainedEarningsAccumulatedLosses2024-09-30SC455544core:NetGoodwill2023-09-30SC455544core:IntangibleAssetsOtherThanGoodwill2023-09-30SC455544core:LandBuildings2023-09-30SC455544core:PlantMachinery2023-09-30SC455544core:Vehicles2023-09-30SC455544core:FurnitureFittings2023-09-30SC455544core:OfficeEquipment2023-09-30SC455544core:AfterOneYear2023-09-30SC455544core:WithinOneYear2023-09-30SC455544core:ListedExchangeTraded2023-09-30SC455544core:UnlistedNon-exchangeTraded2023-09-30SC455544core:ShareCapital2023-09-30SC455544core:SharePremium2023-09-30SC455544core:RevaluationReserve2023-09-30SC455544core:OtherReservesSubtotal2023-09-30SC455544core:RetainedEarningsAccumulatedLosses2023-09-30SC455544core:NetGoodwill2022-10-01SC455544core:IntangibleAssetsOtherThanGoodwill2022-10-01SC455544core:LandBuildings2022-10-01SC455544core:PlantMachinery2022-10-01SC455544core:Vehicles2022-10-01SC455544core:FurnitureFittings2022-10-01SC455544core:OfficeEquipment2022-10-01SC455544core:AfterOneYear2022-10-01SC455544core:WithinOneYear2022-10-01SC455544core:ListedExchangeTraded2022-10-01SC455544core:UnlistedNon-exchangeTraded2022-10-01SC455544core:ShareCapital2022-10-01SC455544core:SharePremium2022-10-01SC455544core:RevaluationReserve2022-10-01SC455544core:OtherReservesSubtotal2022-10-01SC455544core:RetainedEarningsAccumulatedLosses2022-10-01SC455544core:AfterOneYear2023-10-012024-09-30SC455544core:WithinOneYear2023-10-012024-09-30SC455544core:Non-currentFinancialInstrumentscore:CostValuation2023-10-012024-09-30SC455544core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-10-012024-09-30SC455544core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-10-012024-09-30SC455544core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-10-012024-09-30SC455544core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-10-012024-09-30SC455544core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-10-012024-09-30SC455544core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-10-012024-09-30SC455544core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-10-012024-09-30SC455544core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-10-012024-09-30SC455544core:Non-currentFinancialInstrumentscore:CostValuation2024-09-30SC455544core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-09-30SC455544core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-09-30SC455544core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-09-30SC455544core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-09-30SC455544core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-09-30SC455544core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-09-30SC455544core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-09-30SC455544core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-09-30SC455544core:Non-currentFinancialInstrumentscore:CostValuation2023-09-30SC455544core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-09-30SC455544core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-09-30SC455544core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-09-30SC455544core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-09-30SC455544core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-09-30SC455544core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-09-30SC455544core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-09-30SC455544core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-09-30SC455544bus:Director12023-10-012024-09-30SC455544bus:Director22023-10-012024-09-30SC455544bus:Director32023-10-012024-09-30

SHADOWBIRDS LIMITED

Registered Number
SC455544
(Scotland)

Unaudited Financial Statements for the Year ended
30 September 2024

SHADOWBIRDS LIMITED
Company Information
for the year from 1 October 2023 to 30 September 2024

Directors

MACDOUGALL, Gordon
MCERLAINE, Alistair Manson
MCERLAINE, Michelle Lena

Company Secretary

MACDOUGALL, Gordon

Registered Address

1st Floor
5 Eagle Street
Glasgow
G4 9XA

Registered Number

SC455544 (Scotland)
SHADOWBIRDS LIMITED
Statement of Financial Position
30 September 2024

Notes

2024

2023

£

£

£

£

Current assets
Debtors3-101
Cash at bank and on hand1,753799
1,753900
Creditors amounts falling due within one year4(18,744)(13,913)
Net current assets (liabilities)(16,991)(13,013)
Total assets less current liabilities(16,991)(13,013)
Net assets(16,991)(13,013)
Capital and reserves
Called up share capital9090
Profit and loss account(17,081)(13,103)
Shareholders' funds(16,991)(13,013)
The financial statements were approved and authorised for issue by the Board of Directors on 17 March 2025, and are signed on its behalf by:
MACDOUGALL, Gordon
Director
Registered Company No. SC455544
SHADOWBIRDS LIMITED
Notes to the Financial Statements
for the year ended 30 September 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number is SC455544 and registered office address is 1st Floor, Eagle Street, Glasgow, G4 9XA.
Basis of preparation
The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Going concern
The financial statements have been prepared on a going concern basis despite the company having an adverse balance sheet position. The continuation of the company is dependent on the continuing support by the parent company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Financial instruments
The Company enters into basic financial instrument 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 related parties and investments in ordinary shares.
2.Average number of employees

20242023
Average number of employees during the year34
3.Debtors: amounts due within one year

2024

2023

££
Other debtors-101
Total-101
4.Creditors: amounts due within one year

2024

2023

££
Other creditors18,04412,973
Accrued liabilities and deferred income700940
Total18,74413,913
5.Directors advances, credits and guarantees
On 1 October 2023 a director owed the company £21. During the period his director was advanced a further £nil and repaid £1,700. As at 30 September 2024 this director was owed £1,679 by the company. On 1 October 2023 a second director owed the company £21. During the period his director was advanced a further £nil and repaid £1,700. As at 30 September 2024 this director was owed £1,679 by the company. On 1 October 2023 a third director owed the company £21. During the period his director was advanced a further £nil and repaid £nil. As at 30 September 2024 this director owed the company £21.
6.Related party transactions
As at 30 September 2024, an associated company was owed £14,707 (2023: £12,973) by Shadowbirds Limited
7.Controlling party
This company's parent undertaking and controlling party is No Half Measures Limited, a company registered in Scotland, company number SC208710, registered office address 5 Eagle Street, 1st Floor, Glasgow, G4 9XA.