Company No: SC307241 (Scotland)

Contents

• Statement of Financial Position
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	102,404		113,746
		102,404		113,746
Current assets
Debtors	4	814,668		219,249
Cash at bank and in hand		947,420		801,899
		1,762,088		1,021,148
Creditors: amounts falling due within one year	5	( 407,171)		( 208,063)
Net current assets		1,354,917		813,085
Total assets less current liabilities		1,457,321		926,831
Creditors: amounts falling due after more than one year	6	0		( 9,491)
Net assets		1,457,321		917,340
Capital and reserves
Called-up share capital	7	100		100
Profit and loss account		1,457,221		917,240
Total shareholders' funds		1,457,321		917,340

For the financial year ending 31 August 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 financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Blindside Productions Limited (registered number: SC307241) were approved and authorised for issue by the Board of Directors. They were signed on its behalf by:

David Hancock Director

13 July 2026

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Blindside Productions Limited (the company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in Scotland. The address of the company's registered office is 48 Clyde Offices, 2nd Floor, 48 West George Street, Glasgow, G2 1BP, Scotland, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the company and rounded to the nearest £.

Going concern

The directors have assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Statement of Financial Position date are reported at the rates of exchange prevailing at that date.

Exchange differences are recognised in the Statement of Income and Retained Earnings in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings	50 years straight line
Vehicles	5 years straight line
Fixtures and fittings	25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Statement of Financial Position date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the company during the year, including directors	2		2

3. Tangible assets

	Land and buildings		Vehicles		Fixtures and fittings		Total
	£		£		£		£
Cost
At 01 September 2024	38,677		65,816		24,878		129,371
Additions	0		0		4,687		4,687
At 31 August 2025	38,677		65,816		29,565		134,058
Accumulated depreciation
At 01 September 2024	1,931		0		13,694		15,625
Charge for the financial year	773		13,163		2,093		16,029
At 31 August 2025	2,704		13,163		15,787		31,654
Net book value
At 31 August 2025	35,973		52,653		13,778		102,404
At 31 August 2024	36,746		65,816		11,184		113,746

4. Debtors

	2025		2024
	£		£
Trade debtors	1,246		0
Amounts owed by directors	607,502		141,145
Accrued income	0		52,164
VAT recoverable	0		28
Other taxation and social security	613		613
S455	205,032		25,024
Other debtors	275		275
	814,668		219,249

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	0		4,325
Trade creditors	3,449		1,596
Accruals	5,000		4,250
Taxation and social security	398,722		197,892
	407,171		208,063

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

	2025		2024
	£		£
Bank loans	0		9,491

7. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
51 Ordinary - A shares of £ 1.00 each	51		51
49 Ordinary - B shares of £ 1.00 each	49		49
	100		100

8. Related party transactions

Transactions with the entity's directors

Advances

Included within debtors was an amount of £607,502 (2024 : £141,145) that was advanced to the directors. Interest was charged at HMRC approved rates.