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core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-09-30 SC455544 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-09-30 SC455544 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-09-30 SC455544 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-09-30 SC455544 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-09-30 SC455544 bus:Director1 2024-10-01 2025-09-30 SC455544 bus:Director2 2024-10-01 2025-09-30 SC455544 bus:Director3 2024-10-01 2025-09-30

SHADOWBIRDS LIMITED

Registered Number
SC455544
(Scotland)

Unaudited Financial Statements for the Year ended
30 September 2025

SHADOWBIRDS LIMITED
Company Information
for the year from 1 October 2024 to 30 September 2025

Directors | MACDOUGALL, Gordon
| MCERLAINE, Alistair Manson
| MCERLAINE, Michelle Lena

Company Secretary | MACDOUGALL, Gordon

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

Registered Number | SC455544 (Scotland)

SHADOWBIRDS LIMITED
Statement of Financial Position
30 September 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Current assets |  |  |  |  |  |  |  |
Debtors | 3 | 25 |  |  |  | - |  |
Cash at bank and on hand |  | 3,656 |  |  |  | 1,753 |  |
|  | 3,681 |  |  |  | 1,753 |  |
Creditors amounts falling due within one year | 4 | (22,118) |  |  |  | (18,744) |  |
Net current assets (liabilities) |  |  |  | (18,437) |  |  |  | (16,991)
Total assets less current liabilities |  |  |  | (18,437) |  |  |  | (16,991)
Net assets |  |  |  | (18,437) |  |  |  | (16,991)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 90 |  |  |  | 90
Profit and loss account |  |  |  | (18,527) |  |  |  | (17,081)
Shareholders' funds |  |  |  | (18,437) |  |  |  | (16,991)

- 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 Directors acknowledge 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 Board of Directors on 19 March 2026, and are signed on its behalf by:
MACDOUGALL, Gordon Director Registered Company No. SC455544

SHADOWBIRDS 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 SC455544 and registered office address is 1st Floor, 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.

| Going concern
--- | ---
| The financial statements have been prepared on a going concern basis despite the company having an adverse balance sheet position. The continuation of the company is dependent on the continuing support by the parent 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 sale of goods. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.

| 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

| 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 | 3 |  | 3

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

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 25 |  | -
| Total | 25 |  | -

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

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 437 |  | -
| Taxation and social security | 702 |  | -
| Other creditors | 20,245 |  | 18,044
| Accrued liabilities and deferred income | 734 |  | 700
| Total | 22,118 |  | 18,744

5. | Directors advances, credits and guarantees
--- | ---
| On 1 October 2024 a director was owed £1,679 by the company. During the period this director has paid into the company a further £1,400. As at 30 September 2025 this director was owed £3,079 by the company. On 1 October 2024 a second director was owed £1,679 by the company. During the period his director was advanced a further £nil and repaid £nil. As at 30 September 2025 this director was owed £1,679 by the company. On 1 October 2024 a third director owed the company £21. During the period his director was advanced a further £nil and repaid £nil. As at 30 September 2025 this director owed the company £21.

6. | Related party transactions
--- | ---
| As at 30 September 2025, an associated company was owed £15,508 (2024: £14,707) by Shadowbirds Limited

7. | Controlling party
--- | ---
| This company's parent undertaking and controlling party is No Half Measures Limited, a company registered in Scotland, company number SC208710, registered office address 5 Eagle Street, 1st Floor, Glasgow, G4 9XA.