B&C (DUNDEE) LIMITED

Company Registration Number:
SC588604 (Scotland)

Unaudited abridged accounts for the year ended 28 February 2023

Period of accounts

Start date: 01 March 2022

End date: 28 February 2023

B&C (DUNDEE) LIMITED

Contents of the Financial Statements

for the Period Ended 28 February 2023

Balance sheet
Notes

B&C (DUNDEE) LIMITED

Balance sheet

As at 28 February 2023


Notes

2023

2022


£

£
Fixed assets
Intangible assets: 3 12,000 12,000
Tangible assets: 4 21,000 21,000
Total fixed assets: 33,000 33,000
Current assets
Debtors:   659 659
Total current assets: 659 659
Creditors: amounts falling due within one year:   (33,582) (33,582)
Net current assets (liabilities): (32,923) (32,923)
Total assets less current liabilities: 77 77
Total net assets (liabilities): 77 77
Capital and reserves
Called up share capital: 1 1
Profit and loss account: 76 76
Shareholders funds: 77 77

The notes form part of these financial statements

B&C (DUNDEE) LIMITED

Balance sheet statements

For the year ending 28 February 2023 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 29 November 2023
and signed on behalf of the board by:

Name: L MARR
Status: Director

The notes form part of these financial statements

B&C (DUNDEE) LIMITED

Notes to the Financial Statements

for the Period Ended 28 February 2023

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied.

Intangible fixed assets and amortisation policy

Intangible fixed assetsIntangible assets are measured at cost less accumulated amortisation and any accumulated impairment losses. Amortisation is charged so as to allocate the cost of intangibles less their residual values over their estimated useful lives, using the straight-line method. If there is an indication that there has been a significant change in amortisation rate or residual value of an asset, the amortisation of that asset is revised prospectively to reflect the new expectations. If the net fair value of the identifiable assets and liabilities acquired exceeds the cost of a business combination, the excess up to the fair value of non-monetary assets acquired is recognised in profit or loss in the periods in which the non-monetary assets are recovered. Any excess exceeding the fair value of non-monetary assets acquired is recognised in profit or loss in the periods expected to be benefitted.

Other accounting policies

Deferred TaxationDeferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing differenceCorporation TaxThe taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

B&C (DUNDEE) LIMITED

Notes to the Financial Statements

for the Period Ended 28 February 2023

2. Employees

2023 2022
Average number of employees during the period 1 1

B&C (DUNDEE) LIMITED

Notes to the Financial Statements

for the Period Ended 28 February 2023

3. Intangible Assets

Total
Cost £
At 01 March 2022 12,000
At 28 February 2023 12,000
Net book value
At 28 February 2023 12,000
At 28 February 2022 12,000

B&C (DUNDEE) LIMITED

Notes to the Financial Statements

for the Period Ended 28 February 2023

4. Tangible Assets

Total
Cost £
At 01 March 2022 21,000
At 28 February 2023 21,000
Net book value
At 28 February 2023 21,000
At 28 February 2022 21,000