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COMPANY REGISTRATION NUMBER: SC632291

Televise Ltd

Filleted Unaudited Financial Statements

30 June 2025

Televise Ltd

Statement of Financial Position

30 June 2025

| 2025 | 2024
Note | £ | £

Fixed assets

Intangible assets | 5 | 399 | 399
Tangible assets | 6 | 25,914 | 11,423
| -------- | --------
| 26,313 | 11,822

Current assets

Debtors | 7 | 12,842 | 14,727
Cash at bank and in hand | 9,076 | 3,284
| -------- | --------
| 21,918 | 18,011

Creditors: amounts falling due within one year | 8 | 28,512 | 25,012
| -------- | --------
Net current liabilities | 6,594 | 7,001
| -------- | --------
Total assets less current liabilities | 19,719 | 4,821

Creditors: amounts falling due after more than one year | 9 | 14,333 | 2,380

Provisions | 4,924 | 2,170
| -------- | -------
Net assets | 462 | 271
| -------- | -------

Capital and reserves

Called up share capital | 100 | 100
Profit and loss account | 362 | 171
| ---- | ----
Shareholders funds | 462 | 271
| ---- | ----

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Televise Ltd

Statement of Financial Position (continued)

30 June 2025
These financial statements were approved by the board of directors and authorised for issue on 10 November 2025 , and are signed on behalf of the board by:

Mr B Simpson | Mr R Mackie
Director | Director

Company registration number: SC632291

Televise Ltd

Notes to the Financial Statements

Year ended 30 June 2025
1. General information
The company is a private company limited by shares, registered in Scotland. The address of the registered office is 6 Brae Seat, Inverurie, AB51 5SJ.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant and machinery | - | 20% reducing balance
| Motor vehicles | - | 25% reducing balance
| Equipment | - | 20% reducing balance

Finance leases and hire purchase contracts
Assets held under finance leases are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).
5. Intangible assets

| Other intangible assets
| £
Cost |
At 1 July 2024 and 30 June 2025 | 399
| ----
Amortisation |
At 1 July 2024 and 30 June 2025 | –
| ----
Carrying amount |
At 30 June 2025 | 399
| ----
At 30 June 2024 | 399
| ----

6. Tangible assets

| Plant and machinery | Motor vehicles | Equipment | Total
| £ | £ | £ | £
Cost |  |  |  |
At 1 July 2024 | 1,024 | 25,356 | 841 | 27,221
Additions | – | 19,999 | – | 19,999
Disposals | – | ( 5,750) | – | ( 5,750)
| ------- | -------- | ---- | --------
At 30 June 2025 | 1,024 | 39,605 | 841 | 41,470
| ------- | -------- | ---- | --------
Depreciation |  |  |  |
At 1 July 2024 | 704 | 14,668 | 426 | 15,798
Charge for the year | 64 | 4,553 | 83 | 4,700
Disposals | – | ( 4,942) | – | ( 4,942)
| ------- | -------- | ---- | --------
At 30 June 2025 | 768 | 14,279 | 509 | 15,556
| ------- | -------- | ---- | --------
Carrying amount |  |  |  |
At 30 June 2025 | 256 | 25,326 | 332 | 25,914
| ------- | -------- | ---- | --------
At 30 June 2024 | 320 | 10,688 | 415 | 11,423
| ------- | -------- | ---- | --------

7. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 3,992 | 5,969
Other debtors | 8,850 | 8,758
| -------- | --------
| 12,842 | 14,727
| -------- | --------

8. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | 16,974 | 13,803
Accruals and deferred income | 1,000 | 1,000
Corporation tax | 2,232 | 4,461
Social security and other taxes | 1,927 | 2,112
Obligations under finance leases and hire purchase contracts | 6,379 | 3,636
| -------- | --------
| 28,512 | 25,012
| -------- | --------

9. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Obligations under finance leases and hire purchase contracts | 14,333 | 2,380
| -------- | -------

10. Directors' advances, credits and guarantees
During the year the directors entered into the following advances and credits with the company:

| 2025
|  | Balance brought forward | Advances/ (credits) to the directors | Amounts repaid | Balance outstanding
|  | £ | £ | £ | £
| Mr B Simpson | 7,391 | – | ( 2,072) | 5,319
| Mr R Mackie | – | – | – | –
|  | ------- | ---- | ------- | -------
|  | 7,391 | – | ( 2,072) | 5,319
|  | ------- | ---- | ------- | -------

| 2024
|  | Balance brought forward | Advances/ (credits) to the directors | Amounts repaid | Balance outstanding
|  | £ | £ | £ | £
| Mr B Simpson | 1,059 | 2,740 | – | 3,799
| Mr R Mackie | 851 | 2,741 | – | 3,592
|  | ------- | ------- | ---- | -------
|  | 1,910 | 5,481 | – | 7,391
|  | ------- | ------- | ---- | -------