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Company Registration No. SC483909 (Scotland)
Phil Ma'Cones Ices Ltd Unaudited accounts for the year ended 31 August 2022
Phil Ma'Cones Ices Ltd Unaudited accounts Contents
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Phil Ma'Cones Ices Ltd Company Information for the year ended 31 August 2022
Directors
Phillip Mclean Lidiana Mclean
Company Number
SC483909 (Scotland)
Registered Office
11 View Road Nairn Nairnshire IV12 5AH Scotland
Accountants
Terri Whitelaw 11 View Road View Road Nairn IV12 5AH
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Phil Ma'Cones Ices Ltd Statement of financial position as at 31 August 2022
2022 
2021 
Notes
£ 
£ 
Fixed assets
Tangible assets
286 
357 
Current assets
Cash at bank and in hand
23 
1,916 
Creditors: amounts falling due within one year
(3,845)
3,005 
Net current (liabilities)/assets
(3,822)
4,921 
Net (liabilities)/assets
(3,536)
5,278 
Capital and reserves
Profit and loss account
(3,536)
5,278 
Shareholders' funds
(3,536)
5,278 
For the year ending 31 August 2022 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 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 of Directors and authorised for issue on 5 October 2023 and were signed on its behalf by
Phillip Mclean Director Company Registration No. SC483909
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Phil Ma'Cones Ices Ltd Notes to the Accounts for the year ended 31 August 2022
1
Statutory information
Phil Ma'Cones Ices Ltd is a private company, limited by shares, registered in Scotland, registration number SC483909. The registered office is 11 View Road, Nairn, Nairnshire, IV12 5AH, Scotland.
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:
Plant & machinery
20% RB
Motor vehicles
20% RB
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 September 2021
1,700 
At 31 August 2022
1,700 
Depreciation
At 1 September 2021
1,343 
Charge for the year
71 
At 31 August 2022
1,414 
Net book value
At 31 August 2022
286 
At 31 August 2021
357 
5
Creditors: amounts falling due within one year
2022 
2021 
£ 
£ 
Taxes and social security
5,354 
5,147 
Loans from directors
(1,809)
(8,377)
Accruals
300 
225 
3,845 
(3,005)
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Phil Ma'Cones Ices Ltd Notes to the Accounts for the year ended 31 August 2022
6
Average number of employees
During the year the average number of employees was 2 (2021: 2).
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