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REGISTERED NUMBER: SC217050 (Scotland)


















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 10 APRIL 2024

FOR

LA BELLE ALLEE PRODUCTIONS LIMITED

LA BELLE ALLEE PRODUCTIONS LIMITED (REGISTERED NUMBER: SC217050)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 10 APRIL 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


LA BELLE ALLEE PRODUCTIONS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 10 APRIL 2024







DIRECTOR: Karen Margaret Smyth



REGISTERED OFFICE: C/O Stewart Gilmour & Co.
3rd Floor, St George's Buildings
5 St Vincent Place
Glasgow
G1 2DH



REGISTERED NUMBER: SC217050 (Scotland)



ACCOUNTANTS: Stewart Gilmour & Co.
Chartered Accountants
3rd Floor, St George's Buildings
5 St Vincent Place
Glasgow
G1 2DH



BANKERS: The Royal Bank of Scotland
23 Sauchiehall Street
Glasgow
G2 3AD

LA BELLE ALLEE PRODUCTIONS LIMITED (REGISTERED NUMBER: SC217050)

BALANCE SHEET
10 APRIL 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 502 549

CURRENT ASSETS
Debtors 5 15,919 14,873
Cash at bank 346 434
16,265 15,307
CREDITORS
Amounts falling due within one year 6 287,031 272,640
NET CURRENT LIABILITIES (270,766 ) (257,333 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(270,264

)

(256,784

)

CAPITAL AND RESERVES
Called up share capital 7 505 505
Retained earnings (270,769 ) (257,289 )
SHAREHOLDERS' FUNDS (270,264 ) (256,784 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 10 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 10 April 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

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 director and authorised for issue on 10 April 2025 and were signed by:





Karen Margaret Smyth - Director


LA BELLE ALLEE PRODUCTIONS LIMITED (REGISTERED NUMBER: SC217050)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 10 APRIL 2024

1. STATUTORY INFORMATION

La Belle Allee Productions Limited 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 preparation
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.

Going concern
The financial statements have been prepared on the going concern basis which assumes that the company will continue in operational existence for the foreseeable future. The company made a loss after taxation of £13,480 for the year ended 10 April 2024 and at that date its current liabilities, including £158,459 owed to its director, exceeded its current assets by £270,766. The company is thus dependent on the continuing financial support of its director and other creditors. The director is confident of this continuing support and of the company's long-term trading prospects and on this basis considers it appropriate to prepare the financial statements on the going concern basis. The financial statements do not include any adjustments that may result from withdrawal of financial support.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Equipment and fixtures - 25% on cost

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.

LA BELLE ALLEE PRODUCTIONS LIMITED (REGISTERED NUMBER: SC217050)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 10 APRIL 2024

2. ACCOUNTING POLICIES - continued

Grants received
Grants received in respect of expenditure charged to the profit and loss account during the year have been included within profit and loss. The remainder are deferred and are released to the profit and loss either to match the relevant expenditure or, in the case of government grants received in respect of capital expenditure, over the expected useful lives of the related fixed assets.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 11 April 2023 14,932
Additions 350
At 10 April 2024 15,282
DEPRECIATION
At 11 April 2023 14,383
Charge for year 397
At 10 April 2024 14,780
NET BOOK VALUE
At 10 April 2024 502
At 10 April 2023 549

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 13,836 13,736
Other debtors 2,083 1,137
15,919 14,873

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 206 (113 )
Taxation and social security 93 -
Other creditors 286,732 272,753
287,031 272,640

The film development loans are unsecured, interest free and have no fixed terms for repayment. Included within development loans at 10 April 2024 was £58,493 (2023 : £58,493) due to Creative Scotland which would become repayable on commencement of principal photography.

LA BELLE ALLEE PRODUCTIONS LIMITED (REGISTERED NUMBER: SC217050)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 10 APRIL 2024

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
500 Ordinary £1 500 500
5 Ordinary 'A' £1 5 5
505 505

8. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Karen Margaret Smyth.