REGISTERED NUMBER: SC303045 (Scotland)

ST CONAN PRODUCTIONS LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

E McCardie

SECRETARY:

Mrs J McCardie

REGISTERED OFFICE:

Glebe House

Houston Road

Houston

Renfrewshire

PA6 7AP

REGISTERED NUMBER:

SC303045 (Scotland)

ACCOUNTANTS:

Benham Conway & Co

16 Royal Crescent

Glasgow

G3 7SL

FIXED ASSETS

Tangible assets

4

107

611

CURRENT ASSETS

Debtors

5

45,797

18,654

Cash at bank

1,087

14,648

46,884

33,302

CREDITORS

Amounts falling due within one year

6

51,540

33,486

NET CURRENT LIABILITIES

(4,656

)

(184

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(4,549

)

427

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

(4,551

)

425

SHAREHOLDERS' FUNDS

(4,549

)

427

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 26 August 2026 and were signed by:

E McCardie - Director

1.	STATUTORY INFORMATION

St Conan Productions 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

Tangible fixed assets

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

Plant & machinery etc -25% on cost and 20% on cost

Taxation

Taxation for the year comprises current 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 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 balance sheet date.

Pension costs and other post-retirement benefits

The company makes contributions to the personal pension scheme of the company's director. Contributions payable to this pension scheme are charged to the profit and loss in the period to which they relate.

Going concern

The director has prepared the accounts on a going concern basis despite there being net liabilities at the balance sheet date as the company has continued to trade and meet all of its liabilities as they fall due since the year end.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 December 2024

6,145

Disposals

(1,567

)

At 30 November 2025

4,578

DEPRECIATION

At 1 December 2024

5,534

Charge for year

504

Eliminated on disposal

(1,567

)

At 30 November 2025

4,471

NET BOOK VALUE

At 30 November 2025

107

At 30 November 2024

611

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Other debtors

1,028

-

Director's loan account

33,472

13,947

Tax recoverable

11,297

4,707

45,797

18,654

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans and overdrafts

401

-

Taxation and social security

45,654

29,120

Other creditors

5,485

4,366

51,540

33,486

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES