1 September 2021 false No description of principal activity Taxfiler 2023.9 SC174218business:PrivateLimitedCompanyLtd2021-09-012022-08-31 SC1742182021-08-31 SC1742182021-09-012022-08-31 SC174218business:AuditExemptWithAccountantsReport2021-09-012022-08-31 SC174218business:FilletedAccounts2021-09-012022-08-31 SC1742182022-08-31 SC174218business:Director12021-09-012022-08-31 SC174218business:RegisteredOffice2021-09-012022-08-31 SC1742182021-08-31 SC174218core:WithinOneYear2022-08-31 SC174218core:WithinOneYear2021-08-31 SC174218core:AfterOneYear2022-08-31 SC174218core:AfterOneYear2021-08-31 SC174218core:ShareCapitalcore:PreviouslyStatedAmount2022-08-31 SC174218core:ShareCapitalcore:PreviouslyStatedAmount2021-08-31 SC174218core:SharePremiumcore:PreviouslyStatedAmount2022-08-31 SC174218core:SharePremiumcore:PreviouslyStatedAmount2021-08-31 SC174218core:RevaluationReservecore:PreviouslyStatedAmount2022-08-31 SC174218core:RevaluationReservecore:PreviouslyStatedAmount2021-08-31 SC174218core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-08-31 SC174218core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2021-08-31 SC174218core:PreviouslyStatedAmount2022-08-31 SC174218core:PreviouslyStatedAmount2021-08-31 SC174218business:SmallEntities2021-09-012022-08-31 SC174218countries:Scotland2021-09-012022-08-31 SC174218core:PlantMachinery2021-09-012022-08-31 SC174218core:MotorVehicles2021-09-012022-08-31 SC174218core:FurnitureFittings2021-09-012022-08-31 SC174218core:ComputerEquipment2021-09-012022-08-31 SC174218core:LandBuildings2021-08-31 SC174218core:PlantMachinery2021-08-31 SC174218core:MotorVehicles2021-08-31 SC174218core:FurnitureFittings2021-08-31 SC174218core:ComputerEquipment2021-08-31 SC174218core:LandBuildings2022-08-31 SC174218core:PlantMachinery2022-08-31 SC174218core:MotorVehicles2022-08-31 SC174218core:FurnitureFittings2022-08-31 SC174218core:ComputerEquipment2022-08-31 SC174218core:LandBuildings2021-09-012022-08-31 SC1742182020-09-012021-08-31 iso4217:GBP xbrli:pure
Company Registration No. SC174218 (Scotland)
ALEXANDERS (ROSEMOUNT) LIMITED Unaudited accounts for the year ended 31 August 2022
ALEXANDERS (ROSEMOUNT) LIMITED Unaudited accounts Contents
Page
- 2 -
ALEXANDERS (ROSEMOUNT) LIMITED Company Information for the year ended 31 August 2022
Director
Philip Yorke
Company Number
SC174218 (Scotland)
Registered Office
213 ROSEMOUNT PLACE ABERDEEN ABERDEENSHIRE AB25 2XS
Accountants
A2Z Accounting Solutions Limited 26 Grandholm Grove Aberdeen AB22 8AX
- 3 -
ALEXANDERS (ROSEMOUNT) LIMITED Statement of financial position as at 31 August 2022
2022 
2021 
Notes
£ 
£ 
Fixed assets
Tangible assets
86,055 
88,152 
Current assets
Inventories
10,934 
10,934 
Debtors
262,903 
258,231 
Cash at bank and in hand
84 
35,492 
273,921 
304,657 
Creditors: amounts falling due within one year
(51,073)
(67,322)
Net current assets
222,848 
237,335 
Total assets less current liabilities
308,903 
325,487 
Creditors: amounts falling due after more than one year
(27,005)
(26,940)
Provisions for liabilities
Deferred tax
(13,802)
(13,802)
Net assets
268,096 
284,745 
Capital and reserves
Called up share capital
100 
100 
Share premium
59,900 
59,900 
Revaluation reserve
56,986 
56,986 
Profit and loss account
151,110 
167,759 
Shareholders' funds
268,096 
284,745 
For the year ending 31 August 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
Philip Yorke Director Company Registration No. SC174218
- 4 -
ALEXANDERS (ROSEMOUNT) LIMITED Notes to the Accounts for the year ended 31 August 2022
1
Statutory information
ALEXANDERS (ROSEMOUNT) LIMITED is a private company, limited by shares, registered in Scotland, registration number SC174218. The registered office is 213 ROSEMOUNT PLACE, ABERDEEN, ABERDEENSHIRE, AB25 2XS.
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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:
Plant & machinery
25% RB
Motor vehicles
25% RB
Fixtures & fittings
25% RB
Computer equipment
25% RB
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
- 5 -
ALEXANDERS (ROSEMOUNT) LIMITED Notes to the Accounts for the year ended 31 August 2022
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At cost 
At 1 September 2021
80,000 
978 
38,195 
26,420 
1,764 
147,357 
At 31 August 2022
80,000 
978 
38,195 
26,420 
1,764 
147,357 
Depreciation
At 1 September 2021
- 
428 
32,433 
24,660 
1,684 
59,205 
Charge for the year
- 
137 
1,440 
440 
80 
2,097 
At 31 August 2022
- 
565 
33,873 
25,100 
1,764 
61,302 
Net book value
At 31 August 2022
80,000 
413 
4,322 
1,320 
- 
86,055 
At 31 August 2021
80,000 
550 
5,762 
1,760 
80 
88,152 
5
Debtors
2022 
2021 
£ 
£ 
Amounts falling due within one year
Trade debtors
17,358 
42,306 
Amounts due from group undertakings etc.
245,545 
214,825 
Accrued income and prepayments
- 
1,100 
262,903 
258,231 
6
Creditors: amounts falling due within one year
2022 
2021 
£ 
£ 
Bank loans and overdrafts
19,192 
5,059 
VAT
6,206 
8,936 
Trade creditors
3,335 
18,335 
Taxes and social security
10,458 
10,992 
Other creditors
- 
24,145 
Loans from directors
8,692 
(3,107)
Accruals
3,190 
2,962 
51,073 
67,322 
7
Creditors: amounts falling due after more than one year
2022 
2021 
£ 
£ 
Bank loans
27,005 
26,940 
8
Average number of employees
During the year the average number of employees was 5 (2021: 5).
- 6 -