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Registered Number: SC146934
Scotland

 

 

 

STEVENSON & KELLY (GRAMPIAN) LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 May 2022

End date: 30 April 2023
Accountant’s report
You consider that the company is exempt from an audit for the year ended 30 April 2023 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Turner Accountancy Limited
30 April 2023



....................................................
Turner Accountancy Limited
101 Park Street

Motherwell
ML1 1PF
09 October 2023
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 57,087    58,468 
57,087    58,468 
Current assets      
Stocks 114,922    120,544 
Debtors 83,184    64,663 
Cash at bank and in hand 513,303    520,545 
711,409    705,752 
Creditors: amount falling due within one year (190,825)   (287,508)
Net current assets 520,584    418,244 
 
Total assets less current liabilities 577,671    476,712 
Provisions for liabilities (11,443)   (10,403)
Net assets 566,228    466,309 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 566,128    466,209 
Shareholder's funds 566,228    466,309 
 


For the year ended 30 April 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements 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 Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 09 October 2023 and were signed on its behalf by:


-------------------------------
Mr Thomas Craig Buchanan Ralston
Director
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General Information
Stevenson & Kelly (Grampian) Limited is a private company, limited by shares, registered in Scotland, registration number SC146934, registration address Wester Hatton Steading, Balmedie, Aberdeen, AB23 8YY.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 25% Reducing Balance
Computer Equipment 25% Reducing Balance
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 10 (2022 : 10).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Computer Equipment   Fixtures and Fittings   Total
  £   £   £   £
At 01 May 2022 354,271    8,785    3,750    366,806 
Additions 16,100    1,548      17,648 
Disposals      
At 30 April 2023 370,371    10,333    3,750    384,454 
Depreciation
At 01 May 2022 297,615    6,973    3,750    308,338 
Charge for year 18,189    840      19,029 
On disposals      
At 30 April 2023 315,804    7,813    3,750    327,367 
Net book values
Closing balance as at 30 April 2023 54,567    2,520      57,087 
Opening balance as at 01 May 2022 56,656    1,812      58,468 


3