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BLAIRHILL MEDIA LTD.

Registered Number
SC342039
(Scotland)

Unaudited Financial Statements for the Year ended
30 September 2024

BLAIRHILL MEDIA LTD.
Company Information
for the year from 1 October 2023 to 30 September 2024

Directors

KANE, Gregory Philip
KANE, Patrick Mark
MACDOUGALL, Gordon

Company Secretary

MACDOUGALL, Gordon

Registered Address

5 Eagle Street
1st Floor
Glasgow
G4 9XA

Registered Number

SC342039 (Scotland)
BLAIRHILL MEDIA LTD.
Statement of Financial Position
30 September 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets38,1498,421
8,1498,421
Current assets
Stocks44,294-
Debtors5186,904120,358
Cash at bank and on hand158,116142,348
349,314262,706
Creditors amounts falling due within one year6(229,637)(136,312)
Net current assets (liabilities)119,677126,394
Total assets less current liabilities127,826134,815
Net assets127,826134,815
Capital and reserves
Called up share capital9999
Profit and loss account127,727134,716
Shareholders' funds127,826134,815
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. SC342039
BLAIRHILL MEDIA LTD.
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 SC432039 and registered office address is 1st Floor, 5 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.
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 and/or the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Interest income
Interest income is recognised using the effective interest rate method.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to the Income Statement
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Fixtures and fittings4
Office Equipment4
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete). At each date of Statement of Financial Position, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in the Income Statement. Work in progress is valued on the basis of direct costs plus attributable overheads based on normal level of activity. Provision is made for any foreseeable losses where appropriate. No element of profit is included in the valuation of work in progress.
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.
Government grants or assistance
Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income. Grants of a revenue nature are recognised in the Income Statement in the same period as the related expenditure.
2.Average number of employees

20242023
Average number of employees during the year33
3.Tangible fixed assets

Fixtures & fittings

Office Equipment

Total

£££
Cost or valuation
At 01 October 2323031,24931,479
Additions-3,7363,736
At 30 September 2423034,98535,215
Depreciation and impairment
At 01 October 2323022,82823,058
Charge for year-4,0084,008
At 30 September 2423026,83627,066
Net book value
At 30 September 24-8,1498,149
At 30 September 23-8,4218,421
4.Stocks

2024

2023

££
Finished goods4,294-
Total4,294-
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables186,115119,502
Prepayments and accrued income789856
Total186,904120,358
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables2,8893,302
Taxation and social security35,94224,183
Other creditors5,0861,380
Accrued liabilities and deferred income185,720107,447
Total229,637136,312
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.