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Registered number: SC631986
Facilitas Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2020
Calculus Accountants (Scotland) Ltd
10 Avonhead Road
Condorrat
Glasgow
G67 4RA
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC631986
2020
Notes £ £
FIXED ASSETS
Tangible Assets 4 40,253
40,253
CURRENT ASSETS
Stocks 5 1,175
Debtors 6 15,637
Cash at bank and in hand 74,101
90,913
Creditors: Amounts Falling Due Within One Year 7 (70,235 )
NET CURRENT ASSETS (LIABILITIES) 20,678
TOTAL ASSETS LESS CURRENT LIABILITIES 60,931
Creditors: Amounts Falling Due After More Than One Year 8 (41,667 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 9 (7,648 )
NET ASSETS 11,616
CAPITAL AND RESERVES
Called up share capital 11 100
Profit and Loss Account 11,516
SHAREHOLDERS' FUNDS 11,616
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For the year ending 31 May 2020 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 directors acknowledge their 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.
On behalf of the board
Mr Michael McAlinden
Director
11/10/2023
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Facilitas Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC631986 . The registered office is 10 Avonhead Road, Condorrat, Cumbernauld, Glasgow, G67 4RA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
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:
Plant & Machinery 25% - reducing balance basis
Motor Vehicles 25% - reducing balance basis
Fixtures & Fittings 20% - reducing balance basis
Computer Equipment 20% - reducing balance basis
2.4. 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.
2.5. Taxation
Income tax 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 years 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 assets reflect 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.
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2.6. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 2
2
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 30 May 2019 - - - -
Additions 5,697 42,700 1,200 49,597
As at 31 May 2020 5,697 42,700 1,200 49,597
Depreciation
As at 30 May 2019 - - - -
Provided during the period 794 8,310 240 9,344
As at 31 May 2020 794 8,310 240 9,344
Net Book Value
As at 31 May 2020 4,903 34,390 960 40,253
As at 30 May 2019 - - - -
5. Stocks
2020
£
Stock - materials 1,175
1,175
6. Debtors
2020
£
Due within one year
Trade debtors 9,534
Other debtors - CIS tax deductions recoverable 448
VAT recoverable 5,655
15,637
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7. Creditors: Amounts Falling Due Within One Year
2020
£
Trade creditors 6,769
Bank loans and overdrafts 8,333
Other sundry loan 5,400
PAYE and NI 1,024
Accrued charges 2,438
Directors' loan accounts 46,271
70,235
The directors loan accounts are unsecured, interest free and have no fixed terms of repayment.
The bank loan was obtained in May 2020 in terms of the Bounce Back Loan Scheme following the Covid19 pandemic and is accordance with the terms thereof.
8. Creditors: Amounts Falling Due After More Than One Year
2020
£
Bank loans - BBLS 41,667
41,667
The bank loan was obtained in May 2020 in terms of the Bounce Back Loan Scheme following the Covid19 pandemic and is accordance with the terms thereof.
9. Deferred Taxation
The provision for deferred tax is made up as follows:
2020
£
Other timing differences 7,648
10. Provisions for Liabilities
Deferred Tax Total
£ £
Additions 7,648 7,648
Balance at 31 May 2020 7,648 7,648
11. Share Capital
2020
£
Allotted, Called up and fully paid 100
12. Ultimate Controlling Party
The company has no ultimate controlling party by virtue of the split in ownership of the issued share capital in the company.
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