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REGISTERED NUMBER: SC211019 (Scotland)













UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2023

FOR

G. BARTON PLASTERING LTD.

G. BARTON PLASTERING LTD. (REGISTERED NUMBER: SC211019)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


G. BARTON PLASTERING LTD.

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2023







DIRECTORS: G Barton
Mrs L Barton



REGISTERED OFFICE: 6th Floor, Gordon Chambers
90 Mitchell Street
Glasgow
G1 3NQ



REGISTERED NUMBER: SC211019 (Scotland)



ACCOUNTANTS: Cornerstone Accountants
6th Floor
Gordon Chambers
90 Mitchell Street
Glasgow
Lanarkshire
G1 3NQ



BANKERS: Clydesdale Bank plc
Centre Branch
Cumbernauld
G67 1BU

G. BARTON PLASTERING LTD. (REGISTERED NUMBER: SC211019)

BALANCE SHEET
30 JUNE 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 109,112 69,508

CURRENT ASSETS
Stocks 5 27,251 205,489
Debtors 6 102,019 106,567
Cash at bank 1,162,327 590,799
1,291,597 902,855
CREDITORS
Amounts falling due within one year 7 609,936 454,923
NET CURRENT ASSETS 681,661 447,932
TOTAL ASSETS LESS CURRENT
LIABILITIES

790,773

517,440

CREDITORS
Amounts falling due after more than one
year

8

(23,312

)

(5,933

)

PROVISIONS FOR LIABILITIES (20,731 ) (13,206 )
NET ASSETS 746,730 498,301

CAPITAL AND RESERVES
Called up share capital 105 105
Retained earnings 746,625 498,196
SHAREHOLDERS' FUNDS 746,730 498,301

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

G. BARTON PLASTERING LTD. (REGISTERED NUMBER: SC211019)

BALANCE SHEET - continued
30 JUNE 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 24 November 2023 and were signed on its behalf by:





G Barton - Director


G. BARTON PLASTERING LTD. (REGISTERED NUMBER: SC211019)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

1. STATUTORY INFORMATION

G. Barton Plastering 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 represents the amounts derived from the provision of goods and services which fall within the company's ordinary activities and is stated net of Value Added Tax. Revenue is recognised on despatch of goods.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on a reducing balance basis
Fixtures and fittings - 20% on a reducing balance basis
Motor vehicles - 25% on a reducing balance basis
Computer equipment - 25% on a straight line basis

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

G. BARTON PLASTERING LTD. (REGISTERED NUMBER: SC211019)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 35 (2022 - 32 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 July 2022 122,727 3,404 99,837 9,079 235,047
Additions 3,762 222 74,025 - 78,009
Disposals - - (37,274 ) - (37,274 )
At 30 June 2023 126,489 3,626 136,588 9,079 275,782
DEPRECIATION
At 1 July 2022 86,534 2,517 69,196 7,292 165,539
Charge for year 7,991 222 24,902 231 33,346
Eliminated on disposal - - (32,215 ) - (32,215 )
At 30 June 2023 94,525 2,739 61,883 7,523 166,670
NET BOOK VALUE
At 30 June 2023 31,964 887 74,705 1,556 109,112
At 30 June 2022 36,193 887 30,641 1,787 69,508

5. STOCKS
2023 2022
£    £   
Work-in-progress 27,251 205,489

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 32,154 59,625
Other debtors 69,865 46,942
102,019 106,567

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Hire purchase contracts 18,492 7,182
Trade creditors 363,166 293,414
Taxation and social security 130,177 63,424
Other creditors 98,101 90,903
609,936 454,923

G. BARTON PLASTERING LTD. (REGISTERED NUMBER: SC211019)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2023

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Hire purchase contracts 23,312 5,933