REGISTERED NUMBER: SC389817 (Scotland)

Radio Call Limited

Financial Statements For The Year Ended 31 December 2024

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M J Reed

REGISTERED OFFICE:

The Long Partnership

Robertson House

Shore Street

Inverness

IV1 1NF

REGISTERED NUMBER:

SC389817 (Scotland)

ACCOUNTANTS:

The Long Partnership

1st Floor

Robertson House

Shore Street

Inverness

Highland

IV1 1NF

BANKERS:

HSBC

PO Box 68

130 New Street

Birmingham

West Midlands

B2 4JU

FIXED ASSETS

Tangible assets

4

3,408

3,460

CURRENT ASSETS

Stocks

1,250

790

Debtors

5

804

947

Cash at bank

578

5

2,632

1,742

CREDITORS

Amounts falling due within one year

6

15,054

9,544

NET CURRENT LIABILITIES

(12,422

)

(7,802

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(9,014

)

(4,342

)

CREDITORS

Amounts falling due after more than one year

7

4,079

5,666

NET LIABILITIES

(13,093

)

(10,008

)

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

(13,095

)

(10,010

)

SHAREHOLDERS' FUNDS

(13,093

)

(10,008

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 22 September 2025 and were signed by:

M J Reed - Director

1.	STATUTORY INFORMATION

Radio Call 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 preparing the financial statements

As at 31 December 2024 the company had net current liabilities of £12,422 (2023- £7,802 and net liabilities of £13,093 (2023 - £10,008. The director considers it appropriate to prepare the accounts under the going concern basis as he will continue to support the company for twelve months from the date of signing the accounts.

Turnover

Turnover represents the net invoiced value of marketing services, net of VAT.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Equipment

-

33% on reducing balance

Motor vehicles

-

20% on cost

Computer equipment

-

33% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Motor

Computer

Equipment

vehicles

equipment

Totals

£

£

£

£

COST

At 1 January 2024

and 31 December 2024

2,454

16,500

3,123

22,077

DEPRECIATION

At 1 January 2024

2,363

13,200

3,054

18,617

Charge for year

30

-

22

52

At 31 December 2024

2,393

13,200

3,076

18,669

NET BOOK VALUE

At 31 December 2024

61

3,300

47

3,408

At 31 December 2023

91

3,300

69

3,460

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

-

143

Other debtors

804

804

804

947

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans and overdrafts

-

605

Trade creditors

718

492

Taxation and social security

4,351

4,650

Other creditors

9,985

3,797

15,054

9,544

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.24

31.12.23

£

£

Other creditors

4,079

5,666

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2024 and 31 December 2023:

31.12.24

31.12.23

£

£

M J Reed

Balance outstanding at start of year

(518

)

2,149

Amounts advanced

1,150

1,426

Amounts repaid

(4,150

)

(4,093

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(3,518

)

(518

)