REGISTERED NUMBER: SC591396 (Scotland)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

BIG DAY PRODUCTIONS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J Everett

G Everett

REGISTERED OFFICE:

2 Princess Anne Quadrant

Holytown

Motherwell

ML1 4SZ

REGISTERED NUMBER:

SC591396 (Scotland)

ACCOUNTANTS:

McDaid & Partners

Stanley House

69/71 Hamilton Road

Motherwell

Lanarkshire

ML1 3DG

FIXED ASSETS

Tangible assets

4

22,949

29,681

CURRENT ASSETS

Stocks

14,000

14,000

Debtors

5

168,353

174,621

Cash at bank and in hand

51,775

15,600

234,128

204,221

CREDITORS

Amounts falling due within one year

6

250,382

199,213

NET CURRENT (LIABILITIES)/ASSETS

(16,254

)

5,008

TOTAL ASSETS LESS CURRENT LIABILITIES

6,695

34,689

CREDITORS

Amounts falling due after more than one year

7

(2,108

)

(25,193

)

PROVISIONS FOR LIABILITIES

(3,706

)

(5,858

)

NET ASSETS

881

3,638

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

781

3,538

SHAREHOLDERS' FUNDS

881

3,638

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 12 December 2025 and were signed on its behalf by:

J Everett - Director

1.	STATUTORY INFORMATION

Big Day Productions 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.

Turnover

Turnover is stated net of VAT and trade discounts. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due.

Tangible fixed assets

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

Property improvements

-

10% on cost

Fixtures & fittings

-

15% on reducing balance

Motor vehicles

-

25% 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.

Financial instruments

Trade debtors

Trade debtors are amounts due from customers for goods 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 amounts due to suppliers for goods or services obtained in the ordinary course of business.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method. 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.

Cash

Cash and cash equivalents are basic financial assets and include cash on hand, deposits held at call with banks, other short-term liquid investments and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Property

Fixtures

Motor

improvements

& fittings

vehicles

Totals

£

£

£

£

COST

At 1 April 2024

and 31 March 2025

6,667

3,641

45,300

55,608

DEPRECIATION

At 1 April 2024

2,555

368

23,004

25,927

Charge for year

667

491

5,574

6,732

At 31 March 2025

3,222

859

28,578

32,659

NET BOOK VALUE

At 31 March 2025

3,445

2,782

16,722

22,949

At 31 March 2024

4,112

3,273

22,296

29,681

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Other debtors

168,353

174,621

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

12,647

7,167

Hire purchase contracts

4,923

8,500

Trade creditors

216

186

Taxation and social security

94,827

111,773

Other creditors

137,769

71,587

250,382

199,213

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

2,108

20,235

Hire purchase contracts

-

4,958

2,108

25,193

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits from a director subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25

31.3.24

£

£

J Everett

Balance outstanding at start of year

(80,292

)

(63,078

)

Amounts advanced

8,412

1,661

Amounts repaid

(30,641

)

(18,875

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(102,521

)

(80,292

)

The Director's loan is interest free and repayable on demand.