1 February 2022 false No description of principal activity Taxfiler 2023.9 SC467383business:PrivateLimitedCompanyLtd2022-02-012023-01-31 SC4673832022-01-31 SC4673832022-02-012023-01-31 SC467383business:AuditExempt-NoAccountantsReport2022-02-012023-01-31 SC467383business:FilletedAccounts2022-02-012023-01-31 SC4673832023-01-31 SC467383business:Director12022-02-012023-01-31 SC467383business:RegisteredOffice2022-02-012023-01-31 SC4673832022-01-31 SC467383core:WithinOneYear2023-01-31 SC467383core:WithinOneYear2022-01-31 SC467383core:AfterOneYear2023-01-31 SC467383core:AfterOneYear2022-01-31 SC467383core:ShareCapitalcore:PreviouslyStatedAmount2023-01-31 SC467383core:ShareCapitalcore:PreviouslyStatedAmount2022-01-31 SC467383core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-01-31 SC467383core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-01-31 SC467383core:PreviouslyStatedAmount2023-01-31 SC467383core:PreviouslyStatedAmount2022-01-31 SC467383business:SmallEntities2022-02-012023-01-31 SC467383countries:Scotland2022-02-012023-01-31 SC467383core:ComputerEquipment2022-02-012023-01-31 SC467383core:PlantMachinery2022-01-31 SC467383core:PlantMachinery2022-02-012023-01-31 SC467383core:PlantMachinery2023-01-31 SC4673832021-02-012022-01-31 iso4217:GBP xbrli:pure
Company Registration No. SC467383 (Scotland)
300MHZ LTD. Unaudited accounts for the year ended 31 January 2023
300MHZ LTD. Unaudited accounts Contents
Page
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300MHZ LTD. Company Information for the year ended 31 January 2023
Director
Stuart Young
Company Number
SC467383 (Scotland)
Registered Office
C/O TaxKings 4th Floor, 176 Bath Street Glasgow G2 4HG
Accountants
TaxKings Ltd 4th Floor, 176 Bath Street Glasgow G2 4HG
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300MHZ LTD. Statement of financial position as at 31 January 2023
2023 
2022 
Notes
£ 
£ 
Current assets
Debtors
7,795 
15,511 
Cash at bank and in hand
7,765 
11,772 
15,560 
27,283 
Creditors: amounts falling due within one year
(11,247)
(9,114)
Net current assets
4,313 
18,169 
Total assets less current liabilities
4,313 
18,169 
Creditors: amounts falling due after more than one year
- 
(14,445)
Net assets
4,313 
3,724 
Capital and reserves
Called up share capital
1,000 
1,000 
Profit and loss account
3,313 
2,724 
Shareholders' funds
4,313 
3,724 
For the year ending 31 January 2023 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 4 October 2023 and were signed on its behalf by
Stuart Young Director Company Registration No. SC467383
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300MHZ LTD. Notes to the Accounts for the year ended 31 January 2023
1
Statutory information
300MHZ LTD. is a private company, limited by shares, registered in Scotland, registration number SC467383. The registered office is C/O TaxKings, 4th Floor, 176 Bath Street, Glasgow, G2 4HG.
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:
Computer equipment
33% on cost
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 February 2022
1,573 
Disposals
(1,573)
At 31 January 2023
- 
Depreciation
At 1 February 2022
1,573 
On disposals
(1,573)
At 31 January 2023
- 
Net book value
At 31 January 2023
- 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
1,542 
9,258 
Other debtors
6,253 
6,253 
7,795 
15,511 
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300MHZ LTD. Notes to the Accounts for the year ended 31 January 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Taxes and social security
6,755 
3,694 
Loans from directors
4,492 
5,420 
11,247 
9,114 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
- 
14,445 
8
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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