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REGISTERED NUMBER: SC111535 (Scotland)









Unaudited Financial Statements

for the Year Ended 31 July 2022

for

Fraser Douglas Marketing Limited

Fraser Douglas Marketing Limited (Registered number: SC111535)






Contents of the Financial Statements
for the Year Ended 31 July 2022




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Fraser Douglas Marketing Limited

Company Information
for the Year Ended 31 July 2022







DIRECTORS: D J Tharby
Dr K J Fraser





SECRETARY: D J Tharby





REGISTERED OFFICE: 2/2 King Street
Edinborough
EH6 6TN





REGISTERED NUMBER: SC111535 (Scotland)





ACCOUNTANTS: Camplejohn Rowan
CFC House
Acorn Business Park
Woodseats Close
Sheffield
South Yorkshire
S8 0TB

Fraser Douglas Marketing Limited (Registered number: SC111535)

Balance Sheet
31 July 2022

31.7.22 31.7.21
Notes £    £   
FIXED ASSETS
Tangible assets 4 - 538

CURRENT ASSETS
Debtors 5 - 70
Cash at bank 1,776 2,444
1,776 2,514
CREDITORS
Amounts falling due within one year 6 (1,676 ) (2,220 )
NET CURRENT ASSETS 100 294
TOTAL ASSETS LESS CURRENT
LIABILITIES

100

832

PROVISIONS FOR LIABILITIES - (97 )
NET ASSETS 100 735

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings 8 - 635
SHAREHOLDERS' FUNDS 100 735

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2022 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 12 August 2022 and were signed on its behalf by:



D J Tharby - Director


Fraser Douglas Marketing Limited (Registered number: SC111535)

Notes to the Financial Statements
for the Year Ended 31 July 2022

1. STATUTORY INFORMATION

Fraser Douglas Marketing 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 represents sale of services. It is recognised when the services are provided.

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 - 25% on reducing balance

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2021 - 2 ) .

Fraser Douglas Marketing Limited (Registered number: SC111535)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2022

4. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1 August 2021 5,826
Disposals (5,826 )
At 31 July 2022 -
DEPRECIATION
At 1 August 2021 5,423
Eliminated on disposal (5,423 )
At 31 July 2022 -
NET BOOK VALUE
At 31 July 2022 -
At 31 July 2021 403

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.22 31.7.21
£    £   
VAT - 70

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.22 31.7.21
£    £   
Tax 181 -
Directors' current accounts 1,075 1,800
Accrued expenses 420 420
1,676 2,220

7. CALLED UP SHARE CAPITAL


Allotted, issued and fully paid:
Number: Class: Nominal 31.7.22 31.7.21
value: £    £   
100 Ordinary £1 100 100

8. RESERVES
Retained
earnings
£   

At 1 August 2021 635
Profit for the year 358
Dividends (993 )
At 31 July 2022 -

Fraser Douglas Marketing Limited (Registered number: SC111535)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2022

9. ULTIMATE CONTROLLING PARTY

The company's directors, DJ Tharby and KJ Fraser control the company, each holding 50% of the issued share capital.