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Company Registration No. SC144705 (Scotland)
CUNNINGHAM AUDIO PRODUCTIONS LIMITED Unaudited accounts for the year ended 30 November 2025
CUNNINGHAM AUDIO PRODUCTIONS LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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CUNNINGHAM AUDIO PRODUCTIONS LIMITED Company Information for the year ended 30 November 2025
Director
Philip Martin Cunningham
Secretary
Jane Skinner
Company Number
SC144705 (Scotland)
Registered Office
CHAPEL ACRE DUNDAS CASTLE ESTATE SOUTH QUEENSFERRY WEST LOTHIAN EH30 9SP
Accountants
brand jamieson co 2 Victoria Place Rutherglen Glasgow G73 2JP
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CUNNINGHAM AUDIO PRODUCTIONS LIMITED Statement of financial position as at 30 November 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
20,753
24,415
Current assets
Debtors
5
7,929
13,830
Cash at bank and in hand
201
39,410
8,130
53,240
Creditors: amounts falling due within one year
6
(1,135)
(33,153)
Net current assets
6,995
20,087
Total assets less current liabilities
27,748
44,502
Creditors: amounts falling due after more than one year
7
(15,589)
(19,404)
Provisions for liabilities
Deferred tax
-
(4,639)
Net assets
12,159
20,459
Capital and reserves
Called up share capital
8
12,002
12,002
Profit and loss account
157
8,457
Shareholders' funds
12,159
20,459
For the year ending 30 November 2025 the company was entitled to exemption from audit 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 his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 19 August 2026 and were signed on its behalf by
Philip Martin Cunningham Director Company Registration No. SC144705
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CUNNINGHAM AUDIO PRODUCTIONS LIMITED Notes to the Accounts for the year ended 30 November 2025
1
Statutory information
CUNNINGHAM AUDIO PRODUCTIONS LIMITED is a private company, limited by shares, registered in Scotland, registration number SC144705. The registered office is CHAPEL ACRE, DUNDAS CASTLE ESTATE, SOUTH QUEENSFERRY, WEST LOTHIAN, EH30 9SP.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% reducing balance.
4
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 1 December 2024
189,193
At 30 November 2025
189,193
Depreciation
At 1 December 2024
164,778
Charge for the year
3,662
At 30 November 2025
168,440
Net book value
At 30 November 2025
20,753
At 30 November 2024
24,415
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
7,929
13,830
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CUNNINGHAM AUDIO PRODUCTIONS LIMITED Notes to the Accounts for the year ended 30 November 2025
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
14,331
3,692
VAT
1,545
8,343
Trade creditors
1,800
4,551
Taxes and social security
14,501
13,250
Other creditors
-
742
Loans from directors
(32,597)
997
Accruals
1,555
1,578
1,135
33,153
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
13,233
16,924
Deferred income
2,356
2,480
15,589
19,404
8
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
12,002 Ordinary shares of £1 each
12,002
12,002
9
Loans to directors
Brought Forward
Advance/ credit
Repaid
Carried Forward
£
£
£
£
Philip Martin Cunningham
Directors Loan
(997)
33,594
-
32,597
(997)
33,594
-
32,597
The directors loan has been fully repaid to the company.
10
Transactions with related parties
During the year , dividends of £12,000 (2024 £45,000 ) were paid to the director.
11
Controlling party
The director ,Philip Martin Cunningham is the controlling party.
12
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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