Caseware UK (AP4) 2024.0.164 2024.0.164 2024-09-302024-09-302023-10-01The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.truefalsefalsetrueNo description of principal activity11 SC702069 2023-10-01 2024-09-30 SC702069 2022-10-01 2023-09-30 SC702069 2024-09-30 SC702069 2023-09-30 SC702069 c:Director1 2023-10-01 2024-09-30 SC702069 d:CurrentFinancialInstruments 2024-09-30 SC702069 d:CurrentFinancialInstruments 2023-09-30 SC702069 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 SC702069 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 SC702069 d:ShareCapital 2024-09-30 SC702069 d:ShareCapital 2023-09-30 SC702069 d:RetainedEarningsAccumulatedLosses 2024-09-30 SC702069 d:RetainedEarningsAccumulatedLosses 2023-09-30 SC702069 c:FRS102 2023-10-01 2024-09-30 SC702069 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 SC702069 c:FullAccounts 2023-10-01 2024-09-30 SC702069 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 SC702069 e:PoundSterling 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure

Registered number: SC702069









TRONGATE PRODUCTIONS (NO. 3) LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024
 
TRONGATE PRODUCTIONS (NO. 3) LIMITED
REGISTERED NUMBER: SC702069

STATEMENT OF FINANCIAL POSITION
AS AT 30 SEPTEMBER 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
46,027
66,805

Cash at bank and in hand
 5 
10,609
17,031

  
56,636
83,836

Creditors: amounts falling due within one year
 6 
(24,963)
(43,971)

Net current assets
  
 
 
31,673
 
 
39,865

Total assets less current liabilities
  
31,673
39,865

  

Net assets
  
31,673
39,865


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
31,672
39,864

  
31,673
39,865


The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.
 
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TRONGATE PRODUCTIONS (NO. 3) LIMITED
REGISTERED NUMBER: SC702069
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 SEPTEMBER 2024


The financial statements were approved and authorised for issue by the board and were signed on its behalf on 30 September 2025.




A Clements
Director

The notes on pages 3 to 4 form part of these financial statements.

Page 2
 
TRONGATE PRODUCTIONS (NO. 3) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


General information

Trongate Productions (No. 3) Limited is a private company limited by shares and registered in Scotland. The address of its registered office/principal place of business is James Miller Building, 4th Floor, 98 West George Street, Glasgow, Scotland, G2 1PJ.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.3

Taxation

Tax is recognised in the Statement of Income and Retained Earnings. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.
The Company is eligible to claim a tax credit on film production costs; the tax credit comprises relief based on total net costs and an additional deduction for enhanceable expenditure. The Company claims a payment based on the amount of enhanced expenditure and carries losses arising from total net costs forward against future profits.

 
2.4

Debtors

Short term debtors are measured at the transaction price, less any impairment.

 
2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

 
2.6

Creditors

Short term creditors are measured at the transaction price, less any impairment.
 


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).

Page 3
 
TRONGATE PRODUCTIONS (NO. 3) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

4.


Debtors

2024
2023
£
£


Other debtors
40,256
55,264

Tax recoverable
5,771
11,541

46,027
66,805



5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
10,609
17,031

10,609
17,031



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
-
6,000

Accruals and deferred income
24,963
37,971

24,963
43,971



7.


Related party transactions

At the reporting date, £7,563 (2023: £22,571) was due from Two Rivers Media Ltd, a company in which A Clements is a director and shareholder. The loan is repayable on demand and not interest bearing.

 
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