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REGISTERED NUMBER: SC438271 (Scotland)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

FOR

C K SATELLITE & AERIAL LIMITED

C K SATELLITE & AERIAL LIMITED (REGISTERED NUMBER: SC438271)






CONTENTS OF THE FINANCIAL STATEMENTS
For The Year Ended 31 March 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


C K SATELLITE & AERIAL LIMITED

COMPANY INFORMATION
For The Year Ended 31 March 2023







DIRECTORS: C J Kersley
Mrs S A Kersley





REGISTERED OFFICE: R A Clement Associates
5 Argyll Square
OBAN
PA34 4AZ





REGISTERED NUMBER: SC438271 (Scotland)





ACCOUNTANTS: R A Clement Associates
5 Argyll Square
OBAN
Argyll
PA34 4AZ

C K SATELLITE & AERIAL LIMITED (REGISTERED NUMBER: SC438271)

BALANCE SHEET
31 March 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - 1,100
Tangible assets 5 5,238 6,698
5,238 7,798

CURRENT ASSETS
Stocks 3,500 3,900
Debtors 6 3,957 2,343
Cash at bank 20,346 29,825
27,803 36,068
CREDITORS
Amounts falling due within one year 7 10,728 8,891
NET CURRENT ASSETS 17,075 27,177
TOTAL ASSETS LESS CURRENT
LIABILITIES

22,313

34,975

PROVISIONS FOR LIABILITIES 995 1,273
NET ASSETS 21,318 33,702

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 21,218 33,602
SHAREHOLDERS' FUNDS 21,318 33,702

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

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

The directors acknowledge their 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.

C K SATELLITE & AERIAL LIMITED (REGISTERED NUMBER: SC438271)

BALANCE SHEET - continued
31 March 2023


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 Board of Directors and authorised for issue on 20 October 2023 and were signed on its behalf by:





C J Kersley - Director


C K SATELLITE & AERIAL LIMITED (REGISTERED NUMBER: SC438271)

NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 31 March 2023

1. STATUTORY INFORMATION

C K Satellite & Aerial Limited 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 - 20% on reducing balance
Motor vehicles - 20% on reducing balance
Computer equipment - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

C K SATELLITE & AERIAL LIMITED (REGISTERED NUMBER: SC438271)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 March 2023

3. EMPLOYEES AND DIRECTORS

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

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2022
and 31 March 2023 11,000
AMORTISATION
At 1 April 2022 9,900
Amortisation for year 1,100
At 31 March 2023 11,000
NET BOOK VALUE
At 31 March 2023 -
At 31 March 2022 1,100

5. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 April 2022
and 31 March 2023 2,158 13,453 4,719 20,330
DEPRECIATION
At 1 April 2022 1,869 7,943 3,820 13,632
Charge for year 58 1,102 300 1,460
At 31 March 2023 1,927 9,045 4,120 15,092
NET BOOK VALUE
At 31 March 2023 231 4,408 599 5,238
At 31 March 2022 289 5,510 899 6,698

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 722 1,151
Other debtors 3,235 1,192
3,957 2,343

The director's current account was restored to credit within nine months of the year end.

C K SATELLITE & AERIAL LIMITED (REGISTERED NUMBER: SC438271)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 March 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Taxation and social security 8,397 6,510
Other creditors 2,331 2,381
10,728 8,891