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Registered number: SC219147
Ness City Tyres Limited
Financial Statements
For The Year Ended 30 June 2023
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: SC219147
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 23,573 27,592
23,573 27,592
CURRENT ASSETS
Stocks 5 79,460 78,419
Debtors 6 66,913 67,527
Cash at bank and in hand 74,079 69,679
220,452 215,625
Creditors: Amounts Falling Due Within One Year 7 (220,693 ) (197,881 )
NET CURRENT ASSETS (LIABILITIES) (241 ) 17,744
TOTAL ASSETS LESS CURRENT LIABILITIES 23,332 45,336
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 (5,801 ) (5,037 )
NET ASSETS 17,531 40,299
CAPITAL AND RESERVES
Called up share capital 9 78 78
Profit and Loss Account 17,453 40,221
SHAREHOLDERS' FUNDS 17,531 40,299
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For the year ending 30 June 2023 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 William Pirie
Director
Mr Thomas MacDonald
Director
08/11/2023
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Ness City Tyres Limited is a private company, limited by shares, incorporated in Scotland, registered number SC219147 . The registered office is 33 Harbour Road, Inverness, IV1 1UA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with the FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regieme. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
2.2. Going Concern Disclosure
The directors continue to adopt the going concern basis of accounting in preparing the financial statements. At the date of approving the financial statements, the directors continue to closely monitor the constantly changing risk of the global COVID-19 pandemic. Whilst the potential impact will depend on the length of the UK outbreak, the directors have a reasonable expectation that the company can continue for the foreseeable future.
2.3. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 15% reducing balance
Motor Vehicles 25% reducing balance
2.5. Stocks and Work in Progress
Stocks 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.
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2.6. Financial Instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors andcash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Impairment of financial assets
Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.

Derecognition of financial assets
Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial assets and substantially all the risks and rewards of ownership to another entity.

Basic financial liabilities
Basic financial liabilities, including trade and other creditors, are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measure at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
2.7. Taxation
The tax expense represents the sum of the tax currently payable and deferred tax.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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
Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affect neither the tax profit nor the accounting profit.

Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.9. Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transactions costs. Dividends payable on equity instrumets are recognised as liabilities once they are no longer at the discretion of the company.
2.10. Cash and cash equivalents
Cash and cash equivalents are basic financial assets and include cash at bank. Bank overdrafts are shown within borrowings in current liabilities.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2022: 8)
9 8
4. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 July 2022 140,348
Additions 887
As at 30 June 2023 141,235
Depreciation
As at 1 July 2022 112,756
Provided during the period 4,906
As at 30 June 2023 117,662
Net Book Value
As at 30 June 2023 23,573
As at 1 July 2022 27,592
Included above are assets held under finance leases with a net book value as follows:
5. Stocks
2023 2022
£ £
Stock 79,460 78,419
79,460 78,419
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 61,727 63,693
Other debtors 5,186 3,834
66,913 67,527
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 177,093 159,887
Other creditors 4,606 3,651
Taxation and social security 38,994 34,343
220,693 197,881
The bank loan is secured via a bond and floating charge over the assets owned by the company.

The obligations under hire purchase contracts are secured over the assets which the agreements relate to.
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8. Deferred Taxation
The provision for deferred tax is made up as follows:
2023 2022
£ £
Other timing differences 5,801 5,037
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 78 78
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