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Company Registration No. SC185641 (Scotland)
Carriages of Scone Ltd Unaudited accounts for the year ended 31 May 2023
Carriages of Scone Ltd Unaudited accounts Contents
Page
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Carriages of Scone Ltd Company Information for the year ended 31 May 2023
Directors
E H Davidson G W Adam
Company Number
SC185641 (Scotland)
Registered Office
7 Perth Road Scone Perth PH2 6JJ
Accountants
Fraser + Accountants 3 Barossa Place Perth Perthshire PH1 5HG
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Carriages of Scone Ltd Statement of financial position as at 31 May 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
52,962 
54,346 
Current assets
Debtors
960 
960 
Creditors: amounts falling due within one year
(325,528)
(307,094)
Net current liabilities
(324,568)
(306,134)
Net liabilities
(271,606)
(251,788)
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
(271,608)
(251,790)
Shareholders' funds
(271,606)
(251,788)
For the year ending 31 May 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 directors acknowledge their 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 of Directors and authorised for issue on 25 July 2023 and were signed on its behalf by
E H Davidson Director Company Registration No. SC185641
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Carriages of Scone Ltd Notes to the Accounts for the year ended 31 May 2023
1
Statutory information
Carriages of Scone Ltd is a private company, limited by shares, registered in Scotland, registration number SC185641. The registered office is 7 Perth Road, Scone, Perth, PH2 6JJ.
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 remained unchanged from the previous year, and also 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 and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
Over 4 years
4
Tangible fixed assets
Motor vehicles 
£ 
Cost or valuation
At cost 
At 1 June 2022
83,284 
At 31 May 2023
83,284 
Depreciation
At 1 June 2022
28,938 
Charge for the year
1,384 
At 31 May 2023
30,322 
Net book value
At 31 May 2023
52,962 
At 31 May 2022
54,346 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Other debtors
960 
960 
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Carriages of Scone Ltd Notes to the Accounts for the year ended 31 May 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Other creditors
450 
525 
Loans from directors
325,078 
306,569 
325,528 
307,094 
7
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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