Caseware UK (AP4) 2021.0.152 2021.0.152 2022-04-302022-04-30No description of principal activity2021-05-01false11truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. SC532192 2021-05-01 2022-04-30 SC532192 2020-05-01 2021-04-30 SC532192 2022-04-30 SC532192 2021-04-30 SC532192 c:Director1 2021-05-01 2022-04-30 SC532192 c:RegisteredOffice 2021-05-01 2022-04-30 SC532192 d:PlantMachinery 2021-05-01 2022-04-30 SC532192 d:PlantMachinery 2022-04-30 SC532192 d:PlantMachinery 2021-04-30 SC532192 d:PlantMachinery d:OwnedOrFreeholdAssets 2021-05-01 2022-04-30 SC532192 d:MotorVehicles 2021-05-01 2022-04-30 SC532192 d:MotorVehicles 2022-04-30 SC532192 d:MotorVehicles 2021-04-30 SC532192 d:MotorVehicles d:OwnedOrFreeholdAssets 2021-05-01 2022-04-30 SC532192 d:OwnedOrFreeholdAssets 2021-05-01 2022-04-30 SC532192 d:CurrentFinancialInstruments 2022-04-30 SC532192 d:CurrentFinancialInstruments 2021-04-30 SC532192 d:Non-currentFinancialInstruments 2022-04-30 SC532192 d:Non-currentFinancialInstruments 2021-04-30 SC532192 d:CurrentFinancialInstruments d:WithinOneYear 2022-04-30 SC532192 d:CurrentFinancialInstruments d:WithinOneYear 2021-04-30 SC532192 d:Non-currentFinancialInstruments d:AfterOneYear 2022-04-30 SC532192 d:Non-currentFinancialInstruments d:AfterOneYear 2021-04-30 SC532192 d:ShareCapital 2022-04-30 SC532192 d:ShareCapital 2021-04-30 SC532192 d:RetainedEarningsAccumulatedLosses 2022-04-30 SC532192 d:RetainedEarningsAccumulatedLosses 2021-04-30 SC532192 c:OrdinaryShareClass1 2021-05-01 2022-04-30 SC532192 c:OrdinaryShareClass1 2022-04-30 SC532192 c:OrdinaryShareClass1 2021-04-30 SC532192 c:FRS102 2021-05-01 2022-04-30 SC532192 c:AuditExempt-NoAccountantsReport 2021-05-01 2022-04-30 SC532192 c:FullAccounts 2021-05-01 2022-04-30 SC532192 c:PrivateLimitedCompanyLtd 2021-05-01 2022-04-30 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC532192










SCANSTONE LOGISTICS LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2022

 
SCANSTONE LOGISTICS LIMITED
 

COMPANY INFORMATION


DIRECTOR
William J Skea 




REGISTERED NUMBER
SC532192



REGISTERED OFFICE
East Mains of Burnside
Burnside

Forfar

Angus

DD8 2RX




ACCOUNTANTS
EQ Accountants LLP
Chartered Accountants

Westby

64 West High Street

Forfar

Angus

DD8 1BJ





 
SCANSTONE LOGISTICS LIMITED
REGISTERED NUMBER: SC532192

STATEMENT OF FINANCIAL POSITION
AS AT 30 APRIL 2022

2022
2021
£
£

FIXED ASSETS
  

Tangible assets
 4 
37,745
47,512

  
37,745
47,512

CURRENT ASSETS
  

Debtors
  
115,813
70,943

Cash at bank and in hand
  
1,279
514

  
117,092
71,457

Creditors: amounts falling due within one year
 5 
(179,280)
(115,367)

NET CURRENT LIABILITIES
  
 
 
(62,188)
 
 
(43,910)

TOTAL ASSETS LESS CURRENT LIABILITIES
  
(24,443)
3,602

Creditors: amounts falling due after more than one year
 6 
(33,775)
(57,208)

  

NET LIABILITIES
  
(58,218)
(53,606)


CAPITAL AND RESERVES
  

Called up share capital 
 7 
100
100

Profit and loss account
  
(58,318)
(53,706)

  
(58,218)
(53,606)


Page 1

 
SCANSTONE LOGISTICS LIMITED
REGISTERED NUMBER: SC532192

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 APRIL 2022

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 12 August 2022.




William J Skea
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
SCANSTONE LOGISTICS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2022

1.


GENERAL INFORMATION

Scanstone Logistics Limited is a private limited company limited by shares incorporated in Scotland.  The registered office is East Mains of Burnside, Burnside, Forfar, DD8 2RX and the Company registration number is SC532192.

2.ACCOUNTING POLICIES

 
2.1

BASIS OF PREPARATION OF FINANCIAL STATEMENTS

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

GOING CONCERN

The accounts have been prepared under the going concern basis. The company has net liabilities and is dependent on the continued support of the director. The director has confirmed that he will continue to provide support for the foreseeable future.

 
2.3

TURNOVER

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

Rendering of services

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of turnover can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.4

TANGIBLE FIXED ASSETS

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 3

 
SCANSTONE LOGISTICS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2022

2.ACCOUNTING POLICIES (CONTINUED)


2.4
TANGIBLE FIXED ASSETS (CONTINUED)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Plant and machinery
-
12.5%
Motor vehicles
-
25.0%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.5

FINANCIAL INSTRUMENTS

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.


3.


EMPLOYEES

The average monthly number of employees, including directors, during the year was 1 (2021 - 1).

Page 4

 
SCANSTONE LOGISTICS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2022

4.


TANGIBLE FIXED ASSETS





Plant and machinery
Motor vehicles
Total

£
£
£



COST OR VALUATION


At 1 May 2021
29,374
72,595
101,969



At 30 April 2022

29,374
72,595
101,969



DEPRECIATION


At 1 May 2021
12,487
41,970
54,457


Charge for the year on owned assets
2,111
7,656
9,767



At 30 April 2022

14,598
49,626
64,224



NET BOOK VALUE



At 30 April 2022
14,776
22,969
37,745



At 30 April 2021
16,887
30,625
47,512


5.


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2022
2021
£
£

Bank loans
8,000
5,204

Other loans
78,089
50,650

Trade creditors
49,041
14,548

Other taxation and social security
3,883
83

Obligations under finance lease and hire purchase contracts
13,969
16,834

Other creditors
24,498
24,498

Accruals and deferred income
1,800
3,550

179,280
115,367


Page 5

 
SCANSTONE LOGISTICS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2022

6.


CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2022
2021
£
£

Bank loans
25,333
34,796

Net obligations under finance leases and hire purchase contracts
8,442
22,412

33,775
57,208



7.


SHARE CAPITAL

2022
2021
£
£
ALLOTTED, CALLED UP AND FULLY PAID



100 (2021 - 100) Ordinary shares of £1.00 each
100
100



Page 6