1 October 2021 false No description of principal activity Taxfiler 2023.9 SC268266business:PrivateLimitedCompanyLtd2021-10-012022-09-30 SC2682662021-09-30 SC2682662021-10-012022-09-30 SC268266business:AuditExempt-NoAccountantsReport2021-10-012022-09-30 SC268266business:FilletedAccounts2021-10-012022-09-30 SC2682662022-09-30 SC268266business:Director12021-10-012022-09-30 SC268266business:RegisteredOffice2021-10-012022-09-30 SC2682662021-09-30 SC268266core:WithinOneYear2022-09-30 SC268266core:WithinOneYear2021-09-30 SC268266core:AfterOneYear2022-09-30 SC268266core:AfterOneYear2021-09-30 SC268266core:ShareCapitalcore:PreviouslyStatedAmount2022-09-30 SC268266core:ShareCapitalcore:PreviouslyStatedAmount2021-09-30 SC268266core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-09-30 SC268266core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2021-09-30 SC268266core:PreviouslyStatedAmount2022-09-30 SC268266core:PreviouslyStatedAmount2021-09-30 SC268266business:SmallEntities2021-10-012022-09-30 SC268266countries:Scotland2021-10-012022-09-30 SC268266core:PlantMachinery2021-09-30 SC268266core:MotorVehicles2021-09-30 SC268266core:PlantMachinery2021-10-012022-09-30 SC268266core:MotorVehicles2021-10-012022-09-30 SC268266core:PlantMachinery2022-09-30 SC268266core:MotorVehicles2022-09-30 SC2682662020-10-012021-09-30 iso4217:GBP xbrli:pure
Company Registration No. SC268266 (Scotland)
Moycroft Contracting Limited Unaudited accounts for the year ended 30 September 2022
Moycroft Contracting Limited Unaudited accounts Contents
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Moycroft Contracting Limited Company Information for the year ended 30 September 2022
Director
Ian Wilson
Company Number
SC268266 (Scotland)
Registered Office
UNIT 7 CHANORY SPUR CHANORY INDUSTRIAL ESTATE MOYCROFT ELGIN MORAYSHIRE IV30 6ND
Accountants
Sheryl Dyer 19 Hedge Road Garmouth Fochabers IV32 7NU
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Moycroft Contracting Limited Statement of financial position as at 30 September 2022
2022 
2021 
Notes
£ 
£ 
Fixed assets
Tangible assets
222,877 
220,120 
Current assets
Inventories
6,000 
6,000 
Debtors
64,152 
75,039 
Cash at bank and in hand
26,259 
24,872 
96,411 
105,911 
Creditors: amounts falling due within one year
(117,533)
(157,386)
Net current liabilities
(21,122)
(51,475)
Total assets less current liabilities
201,755 
168,645 
Creditors: amounts falling due after more than one year
(15,167)
(29,167)
Net assets
186,588 
139,478 
Capital and reserves
Called up share capital
32,015 
32,015 
Profit and loss account
154,573 
107,463 
Shareholders' funds
186,588 
139,478 
For the year ending 30 September 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 30 September 2023 and were signed on its behalf by
Ian Wilson Director Company Registration No. SC268266
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Moycroft Contracting Limited Notes to the Accounts for the year ended 30 September 2022
1
Statutory information
Moycroft Contracting Limited is a private company, limited by shares, registered in Scotland, registration number SC268266. The registered office is UNIT 7 CHANORY SPUR, CHANORY INDUSTRIAL ESTATE, MOYCROFT ELGIN, MORAYSHIRE, IV30 6ND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 October 2021
560,703 
140,865 
701,568 
Additions
25,750 
20,000 
45,750 
At 30 September 2022
586,453 
160,865 
747,318 
Depreciation
At 1 October 2021
351,705 
129,743 
481,448 
Charge for the year
35,212 
7,781 
42,993 
At 30 September 2022
386,917 
137,524 
524,441 
Net book value
At 30 September 2022
199,536 
23,341 
222,877 
At 30 September 2021
208,998 
11,122 
220,120 
5
Debtors
2022 
2021 
£ 
£ 
Amounts falling due within one year
VAT
13,381 
6,022 
Trade debtors
50,771 
69,017 
64,152 
75,039 
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Moycroft Contracting Limited Notes to the Accounts for the year ended 30 September 2022
6
Creditors: amounts falling due within one year
2022 
2021 
£ 
£ 
Bank loans and overdrafts
32,910 
42,604 
Obligations under finance leases and hire purchase contracts
14,000 
14,000 
Trade creditors
15,220 
25,771 
Taxes and social security
2,880 
6,950 
Other creditors
6,964 
6,046 
Loans from directors
45,559 
62,015 
117,533 
157,386 
7
Creditors: amounts falling due after more than one year
2022 
2021 
£ 
£ 
Obligations under finance leases and hire purchase contracts
15,167 
29,167 
8
Average number of employees
During the year the average number of employees was 0 (2021: 0).
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