REGISTERED NUMBER: SC411507 (Scotland)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

Blue Parrot Events Group Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

G Anderson

REGISTERED OFFICE:

Pavilion 2

Finnieston Business Park

Minerva Way

Glasgow

G3 8AU

REGISTERED NUMBER:

SC411507 (Scotland)

ACCOUNTANTS:

Advantage Accounting (Scotland) Ltd

Pavilion 2

Finnieston Business Park

Minerva Way

Glasgow

G3 8AU

FIXED ASSETS

Intangible assets

4

15,200

18,240

Tangible assets

5

190,180

244,467

205,380

262,707

CURRENT ASSETS

Stocks

12,380

14,900

Debtors

6

220,979

252,582

Cash at bank

127,646

181,914

361,005

449,396

CREDITORS

Amounts falling due within one year

7

340,294

322,362

NET CURRENT ASSETS

20,711

127,034

TOTAL ASSETS LESS CURRENT LIABILITIES

226,091

389,741

CREDITORS

Amounts falling due after more than one year

8

(137,098

)

(247,026

)

PROVISIONS FOR LIABILITIES

(29,194

)

(20,075

)

NET ASSETS

59,799

122,640

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

59,699

122,540

SHAREHOLDERS' FUNDS

59,799

122,640

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 25 August 2026 and were signed by:

G Anderson - Director

1.	STATUTORY INFORMATION

Blue Parrot Events Group Ltd 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 represents net invoiced sales of goods and services, excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

Tangible fixed assets

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

Land and buildings

-

2% on cost

Plant and machinery etc

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 18 (2024 - 18 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 December 2024

and 30 November 2025

30,400

AMORTISATION

At 1 December 2024

12,160

Charge for year

3,040

At 30 November 2025

15,200

NET BOOK VALUE

At 30 November 2025

15,200

At 30 November 2024

18,240

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 December 2024

29,839

624,853

654,692

Additions

-

950

950

At 30 November 2025

29,839

625,803

655,642

DEPRECIATION

At 1 December 2024

2,983

407,242

410,225

Charge for year

597

54,640

55,237

At 30 November 2025

3,580

461,882

465,462

NET BOOK VALUE

At 30 November 2025

26,259

163,921

190,180

At 30 November 2024

26,856

217,611

244,467

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

56,218

104,033

Amounts owed by group undertakings

155,121

91,134

Other debtors

9,640

57,415

220,979

252,582

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans and overdrafts

66,912

82,907

Hire purchase contracts

10,767

10,767

Trade creditors

23,507

20,926

Taxation and social security

58,865

62,877

Other creditors

180,243

144,885

340,294

322,362

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans

93,497

192,658

Hire purchase contracts

43,601

54,368

137,098

247,026

9.	SECURED DEBTS

The following secured debts are included within creditors:

30.11.25

30.11.24

£

£

Bank loans

146,973

275,565

The Royal Bank of Scotland PLC holds a floating charge over the property and assets of the company.

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Amounts due from directors are unsecured, interest free and have no fixed terms of repayment.

11.	RELATED PARTY DISCLOSURES

Amounts due to and from group undertakings are unsecured and interest free.