REGISTERED NUMBER: SC237420 (Scotland)

Financial Statements

for the Year Ended 30 September 2024

for

Rob Roy Films Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

P Broughan

REGISTERED OFFICE:

The Birches

School Road

Gartocharn

Alexandria

Dunbartonshire

G83 8RT

REGISTERED NUMBER:

SC237420 (Scotland)

ACCOUNTANTS:

Gerber Landa & Gee

Chartered Accountants

Pavilion 1

Finnieston Business Park

Minerva Way

GLASGOW

G3 8AU

FIXED ASSETS

Tangible assets

4

2,155

748

CURRENT ASSETS

Debtors

5

30

1,406

Cash at bank

335

604

365

2,010

CREDITORS

Amounts falling due within one year

6

699

998

NET CURRENT (LIABILITIES)/ASSETS

(334

)

1,012

TOTAL ASSETS LESS CURRENT LIABILITIES

1,821

1,760

CREDITORS

Amounts falling due after more than one year

7

69,380

65,950

NET LIABILITIES

(67,559

)

(64,190

)

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

(67,561

)

(64,192

)

(67,559

)

(64,190

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 24 September 2025 and were signed by:

P Broughan - Director

1.	STATUTORY INFORMATION

Rob Roy Films 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.

At the time of approving the financial statements, the director has a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements.

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.

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 NIL (2023 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 October 2023

9,715

Additions

2,780

At 30 September 2024

12,495

DEPRECIATION

At 1 October 2023

8,967

Charge for year

1,373

At 30 September 2024

10,340

NET BOOK VALUE

At 30 September 2024

2,155

At 30 September 2023

748

5.

DEBTORS

30.9.24

30.9.23

£

£

Amounts falling due within one year:

Other debtors

30

815

Amounts falling due after more than one year:

Other debtors

-

591

Aggregate amounts

30

1,406

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.24

30.9.23

£

£

Trade creditors

(1

)

(2

)

Other creditors

700

1,000

699

998

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.24

30.9.23

£

£

Other creditors

69,380

65,950