2024-10-01 2025-09-30 2025-09-30 false SC208710 NO HALF MEASURES LIMITED 2026-03-19 82990 false iso4217:GBP xbrli:pure SC208710 2024-09-30 SC208710 2025-09-30 SC208710 2024-10-01 2025-09-30 SC208710 2023-09-30 SC208710 2024-09-30 SC208710 2023-10-01 2024-09-30 SC208710 bus:SmallEntities 2024-10-01 2025-09-30 SC208710 bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 SC208710 bus:FullAccounts 2024-10-01 2025-09-30 SC208710 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 SC208710 core:WithinOneYear 2025-09-30 SC208710 core:AfterOneYear 2025-09-30 SC208710 core:WithinOneYear 2024-09-30 SC208710 core:AfterOneYear 2024-09-30 SC208710 core:ShareCapital 2025-09-30 SC208710 core:SharePremium 2025-09-30 SC208710 core:RevaluationReserve 2025-09-30 SC208710 core:OtherReservesSubtotal 2025-09-30 SC208710 core:RetainedEarningsAccumulatedLosses 2025-09-30 SC208710 core:ShareCapital 2024-09-30 SC208710 core:SharePremium 2024-09-30 SC208710 core:RevaluationReserve 2024-09-30 SC208710 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2024-09-30 SC208710 dpl:GroupUndertakings 2023-10-01 2024-09-30 SC208710 dpl:ParticipatingInterests 2023-10-01 2024-09-30 SC208710 dpl:GroupUndertakings core:ListedExchangeTraded 2023-10-01 2024-09-30 SC208710 core:ListedExchangeTraded 2023-10-01 2024-09-30 SC208710 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-10-01 2024-09-30 SC208710 core:UnlistedNon-exchangeTraded 2023-10-01 2024-09-30 SC208710 core:NetGoodwill 2025-09-30 SC208710 core:IntangibleAssetsOtherThanGoodwill 2025-09-30 SC208710 core:LandBuildings 2025-09-30 SC208710 core:PlantMachinery 2025-09-30 SC208710 core:Vehicles 2025-09-30 SC208710 core:FurnitureFittings 2025-09-30 SC208710 core:OfficeEquipment 2025-09-30 SC208710 core:AfterOneYear 2025-09-30 SC208710 core:WithinOneYear 2025-09-30 SC208710 core:ListedExchangeTraded 2025-09-30 SC208710 core:UnlistedNon-exchangeTraded 2025-09-30 SC208710 core:ShareCapital 2025-09-30 SC208710 core:SharePremium 2025-09-30 SC208710 core:RevaluationReserve 2025-09-30 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SC208710 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-10-01 2025-09-30 SC208710 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-10-01 2025-09-30 SC208710 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-10-01 2025-09-30 SC208710 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-10-01 2025-09-30 SC208710 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-10-01 2025-09-30 SC208710 core:Non-currentFinancialInstruments core:CostValuation 2025-09-30 SC208710 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-09-30 SC208710 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-09-30 SC208710 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 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core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-09-30 SC208710 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-09-30 SC208710 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-09-30 SC208710 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-09-30 SC208710 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-09-30 SC208710 bus:Director1 2024-10-01 2025-09-30

NO HALF MEASURES LIMITED

Registered Number
SC208710
(Scotland)

Unaudited Financial Statements for the Year ended
30 September 2025

NO HALF MEASURES LIMITED
Company Information
for the year from 1 October 2024 to 30 September 2025

Director | MACDOUGALL, Gordon

Company Secretary | MACDOUGALL, Christina

Registered Address | 5 Eagle Street
| 1st Floor
| Glasgow
| G4 9XA

Registered Number | SC208710 (Scotland)

NO HALF MEASURES LIMITED
Statement of Financial Position
30 September 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Intangible assets | 3 |  |  | 277 |  |  |  | 668
Tangible assets | 5 |  |  | 14,994 |  |  |  | 15,685
Investments | 6 |  |  | 34,466 |  |  |  | 34,466
|  |  |  | 49,737 |  |  |  | 50,819
Current assets |  |  |  |  |  |  |  |
Debtors | 7 | 78,996 |  |  |  | 68,054 |  |
Cash at bank and on hand |  | 428,458 |  |  |  | 386,984 |  |
|  | 507,454 |  |  |  | 455,038 |  |
Creditors amounts falling due within one year | 8 | (24,220) |  |  |  | (19,405) |  |
Net current assets (liabilities) |  |  |  | 483,234 |  |  |  | 435,633
Total assets less current liabilities |  |  |  | 532,971 |  |  |  | 486,452
Net assets |  |  |  | 532,971 |  |  |  | 486,452
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 132 |  |  |  | 132
Share premium |  |  |  | 70 |  |  |  | 70
Profit and loss account |  |  |  | 532,769 |  |  |  | 486,250
Shareholders' funds |  |  |  | 532,971 |  |  |  | 486,452

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 19 March 2026, and are signed on its behalf by:
MACDOUGALL, Gordon Director Registered Company No. SC208710

NO HALF MEASURES LIMITED
Notes to the Financial Statements
for the year ended 30 September 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in Scotland. The company's registered number is SC208710 and registered office address is 1st Floor, 5 Eagle Street, Glasgow, G4 9XA. The principal activity of the company during the period continued to be the provision of artist management services.

| Basis of preparation
--- | ---
| The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to the Income Statement

| Current taxation
--- | ---
| 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.

| Intangible assets
--- | ---
| Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement. Depreciation is provided on all tangible fixed assets as follows:

|  | Straight line (years)
| Land and buildings | 4
| Plant and machinery | 4

| Investments
--- | ---
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the Income Statement.

| Stocks and work in progress
--- | ---
| Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete). At each date of Statement of Financial Position, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to completed the sale. The impairment loss is recognised immediately in the Income Statement.

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Cash and cash equivalents
--- | ---
| Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

| Financial instruments
--- | ---
| The Company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 1 |  | 1

3. | Intangible assets
--- | ---
| Other intangible assets relates to patents owned by the company.

|  | Other |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 October 24 | 3,126 |  | 3,126
| At 30 September 25 | 3,126 |  | 3,126
| Amortisation and impairment
| At 01 October 24 | 2,458 |  | 2,458
| Charge for year | 391 |  | 391
| At 30 September 25 | 2,849 |  | 2,849
| Net book value
| At 30 September 25 | 277 |  | 277
| At 30 September 24 | 668 |  | 668

4. | Useful life of intangible assets
--- | ---
| Intangible assets are not permitted to have an indefinite life and must be amortised over their estimated useful life. The estimated useful life of patents has been set at 8 years and the asset will be amortized on a straight line basis over that period.

5. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Plant & machinery |  | Total
--- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £
| Cost or valuation
| At 01 October 24 | 2,350 |  | 117,437 |  | 119,787
| Additions | - |  | 7,970 |  | 7,970
| At 30 September 25 | 2,350 |  | 125,407 |  | 127,757
| Depreciation and impairment
| At 01 October 24 | 2,350 |  | 101,752 |  | 104,102
| Charge for year | - |  | 8,661 |  | 8,661
| At 30 September 25 | 2,350 |  | 110,413 |  | 112,763
| Net book value
| At 30 September 25 | - |  | 14,994 |  | 14,994
| At 30 September 24 | - |  | 15,685 |  | 15,685

6. | Fixed asset investments
--- | ---
| Other investments relates to shares held within group companies and other unlisted investments.

|  | Other investments1 |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 October 24 | 34,466 |  | 34,466
| At 30 September 25 | 34,466 |  | 34,466
| Net book value
| At 30 September 25 | 34,466 |  | 34,466
| At 30 September 24 | 34,466 |  | 34,466

| Notes
--- | ---
| 1Other investments other than loans

7. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 3,500 |  | 29
| Other debtors | 69,087 |  | 65,845
| Prepayments and accrued income | 6,409 |  | 2,180
| Total | 78,996 |  | 68,054

8. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 6 |  | 168
| Taxation and social security | 16,821 |  | 10,445
| Other creditors | 5,042 |  | 6,801
| Accrued liabilities and deferred income | 2,351 |  | 1,991
| Total | 24,220 |  | 19,405

9. | Related party transactions
--- | ---
| As at 30 September 2025 No Half Measures Limited was owed £68,102 (2024: £64,647) by subsidiary companies.

10. | Parent-subsidiary relationships
--- | ---
| The company, and the group headed by it, qualify as a small group as such the parent and the group are exempt from producing group accounts.