5 May 2022 false No description of principal activity Taxfiler 2023.10 SC731517business:PrivateLimitedCompanyLtd2022-05-052023-04-30 SC7315172022-05-04 SC7315172022-05-052023-04-30 SC731517business:AuditExemptWithAccountantsReport2022-05-052023-04-30 SC731517business:FilletedAccounts2022-05-052023-04-30 SC7315172023-04-30 SC731517business:Director12022-05-052023-04-30 SC731517business:RegisteredOffice2022-05-052023-04-30 SC731517core:WithinOneYear2023-04-30 SC731517core:AfterOneYear2023-04-30 SC731517core:ShareCapitalcore:PreviouslyStatedAmount2023-04-30 SC731517core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-04-30 SC731517core:PreviouslyStatedAmount2023-04-30 SC731517business:SmallEntities2022-05-052023-04-30 SC731517countries:Scotland2022-05-052023-04-30 SC731517core:PlantMachinery2022-05-052023-04-30 SC731517core:MotorVehicles2022-05-052023-04-30 SC731517core:PlantMachinery2022-05-04 SC731517core:MotorVehicles2022-05-04 SC731517core:PlantMachinery2023-04-30 SC731517core:MotorVehicles2023-04-30 iso4217:GBP xbrli:pure
Company Registration No. SC731517 (Scotland)
D Gowans Flooring Ltd Unaudited accounts for the period from 5 May 2022 to 30 April 2023
D Gowans Flooring Ltd Unaudited accounts Contents
Page
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D Gowans Flooring Ltd Company Information for the period from 5 May 2022 to 30 April 2023
Director
David Gowans
Company Number
SC731517 (Scotland)
Registered Office
10 Stuart Crescent Coupar Angus Perthshire PH13 9EB
Accountants
Helen Hally CA The Retreat South Street Burrelton Perthshire PH13 9PE
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D Gowans Flooring Ltd Statement of financial position as at 30 April 2023
2023 
Notes
£ 
Fixed assets
Tangible assets
9,731 
Current assets
Inventories
500 
Debtors
9,425 
Cash at bank and in hand
65,232 
75,157 
Creditors: amounts falling due within one year
(77,182)
Net current liabilities
(2,025)
Total assets less current liabilities
7,706 
Creditors: amounts falling due after more than one year
(3,861)
Net assets
3,845 
Capital and reserves
Called up share capital
100 
Profit and loss account
3,745 
Shareholders' funds
3,845 
For the period ending 30 April 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 director acknowledges his 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 and authorised for issue on 25 September 2023 and were signed on its behalf by
David Gowans Director Company Registration No. SC731517
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D Gowans Flooring Ltd Notes to the Accounts for the period from 5 May 2022 to 30 April 2023
1
Statutory information
D Gowans Flooring Ltd is a private company, limited by shares, registered in Scotland, registration number SC731517. The registered office is 10 Stuart Crescent, Coupar Angus, Perthshire, PH13 9EB.
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 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. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Motor vehicles
25% reducing balance
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 5 May 2022
- 
- 
- 
Additions
4,412 
8,563 
12,975 
At 30 April 2023
4,412 
8,563 
12,975 
Depreciation
Charge for the period
1,103 
2,141 
3,244 
At 30 April 2023
1,103 
2,141 
3,244 
Net book value
At 30 April 2023
3,309 
6,422 
9,731 
5
Debtors
2023 
£ 
Amounts falling due within one year
Trade debtors
8,451 
Accrued income and prepayments
974 
9,425 
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D Gowans Flooring Ltd Notes to the Accounts for the period from 5 May 2022 to 30 April 2023
6
Creditors: amounts falling due within one year
2023 
£ 
Bank loans and overdrafts
1,760 
VAT
3,577 
Trade creditors
2,548 
Taxes and social security
10,677 
Loans from directors
57,569 
Accruals
1,051 
77,182 
7
Creditors: amounts falling due after more than one year
2023 
£ 
Bank loans
3,861 
8
Average number of employees
During the period the average number of employees was 3.
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