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Registration number: SC742981

Caledonia Events Ltd
Trading as Caledonia Events
Unaudited Filleted Financial Statements
for the Year Ended 31 August 2025

Caledonia Events Ltd
Trading as Caledonia Events

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 7

Caledonia Events Ltd
Trading as Caledonia Events

Company Information

Director | Mr Jordan Gorman

Registered office | 1F2 Comiston Gardens Edinburgh EH10 5QH

Accountants | Brown, Scott & Main Chartered Accountants 91 West Savile Terrace Edinburgh Lothian EH9 3DP

Caledonia Events Ltd
Trading as Caledonia Events

(Registration number: SC742981)
Balance Sheet as at 31 August 2025

| Note | 2025 £ | 2024 £
Current assets |  |  |
Debtors | 4 | 18,266 | 14,597
Cash at bank and in hand |  | 19,147 | 4,078
|  | 37,413 | 18,675
Creditors: Amounts falling due within one year | 5 | (28,957) | (15,039)
Net assets |  | 8,456 | 3,636
Capital and reserves |  |  |
Called up share capital | 6 | 1 | 1
Retained earnings |  | 8,455 | 3,635
Shareholders' funds |  | 8,456 | 3,636

For the financial year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 13 November 2025

......................................... Mr Jordan Gorman Director

Caledonia Events Ltd
Trading as Caledonia Events

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

1 | General information

The company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
1F2 Comiston Gardens
Edinburgh
EH10 5QH

These financial statements were authorised for issue by the director on 13 November 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.
The company recognises revenue when: The amount of revenue can be reliably measured; it is probable that future economic benefits will flow to the entity; and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current corporation 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 taxable income.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, over their useful life.

Caledonia Events Ltd
Trading as Caledonia Events

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025 (continued)

2 | Accounting policies (continued)

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for goods sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

4 | Debtors

Caledonia Events Ltd
Trading as Caledonia Events

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025 (continued)

4 | Debtors (continued)

Current | 2025 £ | 2024 £
Trade debtors | 3,120 | -
Prepayments | 14,269 | 11,932
Other debtors | 877 | 2,665
| 18,266 | 14,597

Caledonia Events Ltd
Trading as Caledonia Events

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025 (continued)

5 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Taxation and social security | 4,207 | 749
Accruals and deferred income | 24,750 | 14,290
| 28,957 | 15,039

6 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary of £1 each | 1 | 1 | 1 | 1

7 | Dividends

|  | 2025 |  | 2024
|  | £ |  | £
Interim dividend of £7,000.00 (2024 - £Nil) per ordinary share |  | 7,000 |  | -
|  | 7,000 |  | -

Caledonia Events Ltd
Trading as Caledonia Events

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025 (continued)

8 | Related party transactions

Transactions with the director

2025 | At 1 September 2024 £ | Advances to director £ | Repayments by director £ | At 31 August 2025 £
Mr Jordan Gorman
Advance to the director was made interest free and repayable on demand. | 2,665 | 6,350 | (8,138) | 877

2024 | At 1 September 2023 £ | Advances to director £ | At 31 August 2024 £
Mr Jordan Gorman
Advance to the director was made interest free and repayable on demand. | - | 2,665 | 2,665

Director's remuneration

The director's remuneration for the year was as follows:

| 2025 £ | 2024 £
Remuneration | 10,000 | -