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2020-12-31 SC465648 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2021-12-31 SC465648 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item2 2021-01-01 2021-12-31 SC465648 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-01-01 2021-12-31 SC465648 frs-bus:Original dpl-frs:Item3 2021-01-01 2021-12-31 SC465648 frs-bus:Original dpl-frs:Item3 2020-12-31 SC465648 frs-bus:Original dpl-frs:Item3 2021-12-31 SC465648 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2021-01-01 2021-12-31 SC465648 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2020-12-31 SC465648 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2021-12-31 SC465648 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item3 2021-01-01 2021-12-31 SC465648 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-01-01 2021-12-31 SC465648 frs-bus:Original dpl-frs:Item4 2021-01-01 2021-12-31 SC465648 frs-bus:Original dpl-frs:Item4 2020-12-31 SC465648 frs-bus:Original dpl-frs:Item4 2021-12-31 SC465648 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2021-01-01 2021-12-31 SC465648 frs-bus:Original dpl-frs:Item6 2020-12-31 SC465648 frs-bus:Original dpl-frs:Item6 2021-12-31 SC465648 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2021-01-01 2021-12-31 SC465648 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2020-12-31 SC465648 frs-bus:Original dpl-frs:CostSales dpl-frs:Item6 2021-12-31 SC465648 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item6 2021-01-01 2021-12-31 SC465648 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-01-01 2021-12-31 SC465648 frs-bus:Original dpl-frs:Item7 2021-01-01 2021-12-31 SC465648 frs-bus:Original dpl-frs:Item7 2020-12-31 SC465648 frs-bus:Original dpl-frs:Item7 2021-12-31 SC465648 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2021-01-01 2021-12-31 SC465648 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2020-12-31 SC465648 frs-bus:Original dpl-frs:CostSales dpl-frs:Item7 2021-12-31 SC465648 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item7 2021-01-01 2021-12-31 SC465648 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-01-01 2021-12-31 SC465648 frs-bus:Original dpl-frs:Item8 2021-01-01 2021-12-31 SC465648 frs-bus:Original dpl-frs:Item8 2020-12-31 SC465648 frs-bus:Original dpl-frs:Item8 2021-12-31 SC465648 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2021-01-01 2021-12-31 SC465648 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2020-12-31 SC465648 frs-bus:Original dpl-frs:CostSales dpl-frs:Item8 2021-12-31 SC465648 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item8 2021-01-01 2021-12-31 SC465648 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-01-01 2021-12-31 SC465648 frs-bus:Original dpl-frs:Item9 2021-01-01 2021-12-31 SC465648 frs-bus:Original dpl-frs:Item9 2020-12-31 SC465648 frs-bus:Original dpl-frs:Item9 2021-12-31 SC465648 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2021-01-01 2021-12-31 SC465648 frs-bus:Original dpl-frs:CostSales dpl-frs:Item9 2020-12-31 SC465648 frs-bus:Original 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SC465648 frs-bus:Original frs-countries:Scotland 2021-01-01 2021-12-31
Registered number: SC465648
Rae Wilkie Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 December 2022
Unaudited Financial Statements
Contents
Page
Accountants' Report 1
Abridged Balance Sheet 2—3
Notes to the Abridged Financial Statements 4—7
Page 1
Accountants' Report
Chartered Accountants' report to the director on the preparation of the unaudited statutory accounts of Rae Wilkie Limited For The Year Ended 31 December 2022
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Rae Wilkie Limited for the year ended 31 December 2022 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the accounting records and from information and explanations you have given to us.
As a practising member firm of the Institute of Chartered Accountants of Scotland, we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-for-the-preparation-of-accounts.
This report is made solely to the director of Rae Wilkie Limited , as a body, in accordance with the terms of our engagement letter dated 17 August 2019. Our work has been undertaken solely to prepare for your approval the accounts of Rae Wilkie Limited and state those matters that we have agreed to state to the director of Rae Wilkie Limited , as a body, in this report in accordance with the requirements of the Institute of Chartered Accountants of Scotland as detailed at https://icas.com/icas-framework-for-the-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Rae Wilkie Limited and its director, as a body, for our work or for this report.
It is your duty to ensure that Rae Wilkie Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Rae Wilkie Limited . You consider that Rae Wilkie Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Rae Wilkie Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
30 September 2023
Irvine Adamson
Chartered Accountants and Chartered Tax Advisers
7 St Malcolm's Wynd
Kirriemuir
Angus
DD8 4HB
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Abridged Balance Sheet
Registered number: SC465648
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 70,179 76,099
Investments 5 50 50
70,229 76,149
CURRENT ASSETS
Stocks 1,152 1,152
Debtors 185,492 144,458
Cash at bank and in hand 19,598 39,887
206,242 185,497
Creditors: Amounts Falling Due Within One Year (156,939 ) (151,693 )
NET CURRENT ASSETS (LIABILITIES) 49,303 33,804
TOTAL ASSETS LESS CURRENT LIABILITIES 119,532 109,953
Creditors: Amounts Falling Due After More Than One Year 6 (39,814 ) (63,794 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (12,962 ) (12,486 )
NET ASSETS 66,756 33,673
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 66,755 33,672
SHAREHOLDERS' FUNDS 66,756 33,673
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For the year ending 31 December 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 December 2022 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Rae Wilkie
Director
30 September 2023
The notes on pages 4 to 7 form part of these financial statements.
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Notes to the Abridged Financial Statements
1. General Information
Rae Wilkie Limited is a private company, limited by shares, incorporated in Scotland, registered number SC465648 . The registered office is West Mains of Whitewell, Tannadice, Forfar, Angus, DD8 3SB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost basis, as modified by the revaluaton of certain financial assets and liabilities and investment properties measured at fair value through profit or loss, and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the entity.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 10% straight line
Plant & Machinery 25% reducing balance
2.4. Leases
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
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2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
The taxation expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.7. Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be reuired to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.
2.8. Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
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3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 4 (2021: 4)
4 4
4. Tangible Assets
Total
£
Cost
As at 1 January 2022 131,375
Additions 19,000
Disposals (6,000 )
As at 31 December 2022 144,375
Depreciation
As at 1 January 2022 55,276
Provided during the period 23,022
Disposals (4,102 )
As at 31 December 2022 74,196
Net Book Value
As at 31 December 2022 70,179
As at 1 January 2022 76,099
5. Investments
Total
£
Cost
As at 1 January 2022 50
As at 31 December 2022 50
Provision
As at 1 January 2022 -
As at 31 December 2022 -
Net Book Value
As at 31 December 2022 50
As at 1 January 2022 50
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7. Obligations Under Finance Leases
2022 2021
£ £
The future minimum finance lease payments are as follows:
Not later than one year 10,088 10,088
Later than one year and not later than five years 15,514 25,603
25,602 35,691
25,602 35,691
8. Share Capital
2022 2021
£ £
Allotted, Called up and fully paid 1 1
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