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Registered Number: SC484941
Scotland

 

 

 

AA AGGREGATES CENTRAL LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 April 2022

End date: 31 March 2023
Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 March 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
31 March 2023



....................................................
Turner Accountancy Limited
101 Park Street
Motherwell
ML1 1PF
08 November 2023
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 4 410,031    417,531 
410,031    417,531 
Current assets      
Debtors (67,678)   (50,548)
Cash at bank and in hand 25,838    80,585 
(41,840)   30,037 
Creditors: amount falling due within one year (270,472)   (372,935)
Net current liabilities (312,312)   (342,898)
 
Total assets less current liabilities 97,719    74,633 
Net assets 97,719    74,633 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 97,619    74,533 
Shareholder's funds 97,719    74,633 
 


For the year ended 31 March 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 08 November 2023 and were signed on its behalf by:


-------------------------------
David Morrison
Director
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General Information
AA Aggregates Central Limited is a private company, limited by shares, registered in Scotland, registration number SC484941, registration address Fallside Road,, Bothwell, G71 8BG.

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.
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
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
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:
Land and Buildings 5 Straight Line
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 3 (2022 : 3).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 April 2022 186,312    186,312 
Additions  
Disposals  
At 31 March 2023 186,312    186,312 
Amortisation
At 01 April 2022 186,312    186,312 
Charge for year  
On disposals  
At 31 March 2023 186,312    186,312 
Net book values
At 31 March 2023  
At 31 March 2022  


4.

Tangible fixed assets

Cost or valuation Land and Buildings   Investment properties   Total
  £   £   £
At 01 April 2022 150,000      150,000 
Additions   290,031    290,031 
Disposals    
At 31 March 2023 150,000    290,031    440,031 
Depreciation
At 01 April 2022 22,500      22,500 
Charge for year 7,500      7,500 
On disposals    
At 31 March 2023 30,000      30,000 
Net book values
Closing balance as at 31 March 2023 120,000    290,031    410,031 
Opening balance as at 01 April 2022 127,500    290,031    417,531 


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