REGISTERED NUMBER: SC270655 (Scotland)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Buena Vista Entertainments Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

D J Robertson

A Robertson

SECRETARY:

D J Robertson

REGISTERED OFFICE:

132 Comiston Drive

Edinburgh

EH10 5QX

REGISTERED NUMBER:

SC270655 (Scotland)

ACCOUNTANTS:

One Accounting Ltd

Chartered Management Accountants

4a Glenfinlas Street

Edinburgh

Midlothian

EH3 6AQ

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

3,338

8,400

3,338

8,400

CURRENT ASSETS

Debtors

6

-

750

Cash at bank

72,061

30,858

72,061

31,608

CREDITORS

Amounts falling due within one year

7

41,100

6,620

NET CURRENT ASSETS

30,961

24,988

TOTAL ASSETS LESS CURRENT LIABILITIES

34,299

33,388

PROVISIONS FOR LIABILITIES

834

2,100

NET ASSETS

33,465

31,288

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

33,464

31,287

SHAREHOLDERS' FUNDS

33,465

31,288

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 August 2026 and were signed on its behalf by:

D J Robertson - Director

1.	STATUTORY INFORMATION

Buena Vista Entertainments Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover represents net invoiced sales of goods or services, excluding value added tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2004, is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

33% on cost

Computer equipments

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

36,000

AMORTISATION

At 1 April 2025

and 31 March 2026

36,000

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipments

Totals

£

£

£

COST

At 1 April 2025

54,318

9,151

63,469

Additions

1,150

-

1,150

Disposals

(7,763

)

-

(7,763

)

At 31 March 2026

47,705

9,151

56,856

DEPRECIATION

At 1 April 2025

46,494

8,575

55,069

Charge for year

2,996

576

3,572

Eliminated on disposal

(5,123

)

-

(5,123

)

At 31 March 2026

44,367

9,151

53,518

NET BOOK VALUE

At 31 March 2026

3,338

-

3,338

At 31 March 2025

7,824

576

8,400

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Accrued income

-

750

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Tax

6,547

-

VAT

1,381

2,073

Directors' current accounts

32,136

3,511

Accrued expenses

1,036

1,036

41,100

6,620

8.	RELATED PARTY DISCLOSURES

During the year, total dividends of £29,168 (2025 - £500) were paid to the directors .