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REGISTERED NUMBER: SC212154 (Scotland)










Unaudited Financial Statements

for the Year Ended 31 October 2023

for

ARDBLAIR ASSOCIATES LTD.

ARDBLAIR ASSOCIATES LTD. (REGISTERED NUMBER: SC212154)






Contents of the Financial Statements
for the Year Ended 31 October 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ARDBLAIR ASSOCIATES LTD.

Company Information
for the Year Ended 31 October 2023







DIRECTORS: Mrs J Graham
A Graham



REGISTERED OFFICE: Oakfield House
378 Brandon Street
Motherwell
ML1 1XA



REGISTERED NUMBER: SC212154 (Scotland)



ACCOUNTANTS: WDM Associates
Oakfield House
378 Brandon Street
Motherwell
ML1 1XA



BANKERS: Bank of Scotland
207 Main Street
BELLSHILL
ML4 1AL

ARDBLAIR ASSOCIATES LTD. (REGISTERED NUMBER: SC212154)

Balance Sheet
31 October 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,372 1,830

CURRENT ASSETS
Debtors 5 16,758 16,152
Cash at bank and in hand 18,036 31,777
34,794 47,929
CREDITORS
Amounts falling due within one year 6 26,004 22,303
NET CURRENT ASSETS 8,790 25,626
TOTAL ASSETS LESS CURRENT
LIABILITIES

10,162

27,456

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 10,062 27,356
SHAREHOLDERS' FUNDS 10,162 27,456

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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.

ARDBLAIR ASSOCIATES LTD. (REGISTERED NUMBER: SC212154)

Balance Sheet - continued
31 October 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 13 November 2023 and were signed on its behalf by:





A Graham - Director


ARDBLAIR ASSOCIATES LTD. (REGISTERED NUMBER: SC212154)

Notes to the Financial Statements
for the Year Ended 31 October 2023

1. STATUTORY INFORMATION

Ardblair Associates Ltd. 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 25% on reducing balance

Basic financial instruments
Basic financial instruments, which include trade and other debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

ARDBLAIR ASSOCIATES LTD. (REGISTERED NUMBER: SC212154)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 November 2022
and 31 October 2023 7,893
DEPRECIATION
At 1 November 2022 6,063
Charge for year 458
At 31 October 2023 6,521
NET BOOK VALUE
At 31 October 2023 1,372
At 31 October 2022 1,830

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 16,758 16,152

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors - 1
Tax 13,374 10,776
VAT 11,080 10,056
Accrued expenses 1,550 1,470
26,004 22,303