IRIS Accounts Production v23.1.5.20 SC440159 director 1.2.22 31.1.23 31.1.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC4401592022-01-31SC4401592023-01-31SC4401592022-02-012023-01-31SC4401592021-01-31SC4401592021-02-012022-01-31SC4401592022-01-31SC440159ns15:Scotland2022-02-012023-01-31SC440159ns14:PoundSterling2022-02-012023-01-31SC440159ns10:Director12022-02-012023-01-31SC440159ns10:PrivateLimitedCompanyLtd2022-02-012023-01-31SC440159ns10:SmallEntities2022-02-012023-01-31SC440159ns10:AuditExemptWithAccountantsReport2022-02-012023-01-31SC440159ns10:SmallCompaniesRegimeForAccounts2022-02-012023-01-31SC440159ns10:FullAccounts2022-02-012023-01-31SC440159ns10:RegisteredOffice2022-02-012023-01-31SC440159ns5:CurrentFinancialInstruments2023-01-31SC440159ns5:CurrentFinancialInstruments2022-01-31SC440159ns5:ShareCapital2023-01-31SC440159ns5:ShareCapital2022-01-31SC440159ns5:RetainedEarningsAccumulatedLosses2023-01-31SC440159ns5:RetainedEarningsAccumulatedLosses2022-01-31SC440159ns5:PlantMachinery2022-02-012023-01-31SC440159ns5:PlantMachinery2022-01-31SC440159ns5:PlantMachinery2023-01-31SC440159ns5:PlantMachinery2022-01-31SC440159ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-01-31SC440159ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-01-31
REGISTERED NUMBER: SC440159 (Scotland)















Unaudited Financial Statements for the Year Ended 31 January 2023

for

Robert Dow Trading Ltd

Robert Dow Trading Ltd (Registered number: SC440159)






Contents of the Financial Statements
for the Year Ended 31 January 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3

Report of the Accountants 5

Robert Dow Trading Ltd

Company Information
for the Year Ended 31 January 2023







DIRECTOR: R Dow





REGISTERED OFFICE: 23 Crieff Avenue
Chapelhall
AIRDRIE
ML6 8HD





REGISTERED NUMBER: SC440159 (Scotland)





ACCOUNTANTS: William Watson & Co Accountants Ltd
51 Lynnhurst
Uddingston
G71 6SA

Robert Dow Trading Ltd (Registered number: SC440159)

Statement of Financial Position
31 January 2023

31.1.23 31.1.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 478 562

CURRENT ASSETS
Debtors 5 5,033 -
Cash at bank 9,220 9,034
14,253 9,034
CREDITORS
Amounts falling due within one year 6 (1,637 ) (3,849 )
NET CURRENT ASSETS 15,890 12,883
TOTAL ASSETS LESS CURRENT
LIABILITIES

16,368

13,445

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 16,268 13,345
SHAREHOLDERS' FUNDS 16,368 13,445

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 6 October 2023 and were signed by:





R Dow - Director


Robert Dow Trading Ltd (Registered number: SC440159)

Notes to the Financial Statements
for the Year Ended 31 January 2023

1. STATUTORY INFORMATION

Robert Dow Trading Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 20% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

Robert Dow Trading Ltd (Registered number: SC440159)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 February 2022
and 31 January 2023 1,022
DEPRECIATION
At 1 February 2022 460
Charge for year 84
At 31 January 2023 544
NET BOOK VALUE
At 31 January 2023 478
At 31 January 2022 562

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.23 31.1.22
£    £   
Trade debtors 5,033 -

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.23 31.1.22
£    £   
Trade creditors 2 1
Tax 815 1,099
Social security and other taxes (3,020 ) (5,036 )
Directors' current accounts 566 87
(1,637 ) (3,849 )

Robert Dow Trading Ltd

Report of the Accountants to the Director of
Robert Dow Trading Ltd

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Statement of Financial Position you are responsible for the preparation of the financial statements for the year ended 31 January 2023 set out on pages three to six and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






William Watson & Co Accountants Ltd
51 Lynnhurst
Uddingston
G71 6SA


6 October 2023