REGISTERED NUMBER: SC540977 (Scotland)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 DECEMBER 2024

FOR

PLAN B EVENTS (SCOTLAND) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

I A McCaig

REGISTERED OFFICE:

4 Fairhaven

Troon

Ayrshire

KA10 6UA

REGISTERED NUMBER:

SC540977 (Scotland)

ACCOUNTANTS:

Henry Brown & Co

Chartered Accountants

26 Portland Road

Kilmarnock

Ayrshire

KA1 2EB

FIXED ASSETS

Tangible assets

4

8,368

6,230

CURRENT ASSETS

Debtors

5

17,999

2,127

Cash at bank and in hand

25,218

31,064

43,217

33,191

CREDITORS

Amounts falling due within one year

6

34,711

37,633

NET CURRENT ASSETS/(LIABILITIES)

8,506

(4,442

)

TOTAL ASSETS LESS CURRENT LIABILITIES

16,874

1,788

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

16,873

1,787

SHAREHOLDERS' FUNDS

16,874

1,788

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 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 7 October 2025 and were signed by:

I A McCaig - Director

1.	STATUTORY INFORMATION

Plan B Events (Scotland) 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.

The presentation currency of the financial statements is the Pound Sterling (£).

The financial statements relate to a single company.

2.	ACCOUNTING POLICIES

Going concern

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.

The company meets it's day to day working capital requirements through the support of the director, it is the opinion of the director that this support will continue for a period of at least 12 months from the date the accounts are signed and as such the accounts are prepared on a going concern basis.

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.

Improvements to property

-

10% 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Going concern

The accounts have been prepared on a going concern basis, as it is in the director's opinion that the company has sufficient funds available to continue in business for at least the next twelve months.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

property

fittings

Totals

£

£

£

COST

At 31 December 2023

8,215

-

8,215

Additions

-

3,200

3,200

At 30 December 2024

8,215

3,200

11,415

DEPRECIATION

At 31 December 2023

1,985

-

1,985

Charge for year

822

240

1,062

At 30 December 2024

2,807

240

3,047

NET BOOK VALUE

At 30 December 2024

5,408

2,960

8,368

At 30 December 2023

6,230

-

6,230

5.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

17,999

2,127

6.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade creditors

11,655

8,106

Taxation and social security

20,066

5,967

Other creditors

2,990

23,560

34,711

37,633

7.	ULTIMATE CONTROLLING PARTY

The controlling party is I A McCaig.