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ABERDEEN DESIGN LIMITED

Registered Number
SC219779
(Scotland)

Unaudited Financial Statements for the Year ended
31 March 2023

ABERDEEN DESIGN LIMITED
Company Information
for the year from 1 April 2022 to 31 March 2023

Directors

PURDIE, Hugh Cameron
ROBSON, Mark

Company Secretary

PURDIE, Hugh Cameron

Registered Address

63 St Swithin Street
Aberdeen
AB10 6XL

Registered Number

SC219779 (Scotland)
ABERDEEN DESIGN LIMITED
Balance Sheet as at
31 March 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets51,437800
1,437800
Current assets
Debtors621,59317,109
Cash at bank and on hand73,56682,035
95,15999,144
Creditors amounts falling due within one year7(23,070)(24,197)
Net current assets (liabilities)72,08974,947
Total assets less current liabilities73,52675,747
Net assets73,52675,747
Capital and reserves
Called up share capital100100
Profit and loss account73,42675,647
Shareholders' funds73,52675,747
The financial statements were approved and authorised for issue by the Board of Directors on 10 November 2023, and are signed on its behalf by:
PURDIE, Hugh Cameron
Director
Registered Company No. SC219779
ABERDEEN DESIGN LIMITED
Notes to the Financial Statements
for the year ended 31 March 2023

1.Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Office Equipment3
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
4.Employee information

20232022
Average number of employees during the year22
5.Property, plant and equipment

Office Equipment

Total

££
Cost or valuation
At 01 April 224,4034,403
Additions1,5551,555
At 31 March 235,9585,958
Depreciation and impairment
At 01 April 223,6033,603
Charge for year918918
At 31 March 234,5214,521
Net book value
At 31 March 231,4371,437
At 31 March 22800800
6.Debtors

2023

2022

££
Trade debtors / trade receivables10,032-
Amounts owed by associates and joint ventures / participating interests10,000-
Other debtors1,5611,561
Prepayments and accrued income-15,548
Total21,59317,109
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
7.Creditors within one year

2023

2022

££
Taxation and social security23,07024,197
Total23,07024,197
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.