1 December 2022 false No description of principal activity Taxfiler 2023.10 SC614227business:PrivateLimitedCompanyLtd2022-12-012023-11-30 SC6142272022-11-30 SC6142272022-12-012023-11-30 SC614227business:AuditExempt-NoAccountantsReport2022-12-012023-11-30 SC614227business:FilletedAccounts2022-12-012023-11-30 SC6142272023-11-30 SC614227business:Director12022-12-012023-11-30 SC614227business:RegisteredOffice2022-12-012023-11-30 SC6142272022-11-30 SC614227core:WithinOneYear2023-11-30 SC614227core:WithinOneYear2022-11-30 SC614227core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-11-30 SC614227core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-11-30 SC614227core:PreviouslyStatedAmount2023-11-30 SC614227core:PreviouslyStatedAmount2022-11-30 SC614227business:SmallEntities2022-12-012023-11-30 SC614227countries:Scotland2022-12-012023-11-30 SC614227core:FurnitureFittings2022-12-012023-11-30 SC614227core:ComputerEquipment2022-12-012023-11-30 SC614227core:FurnitureFittings2022-11-30 SC614227core:ComputerEquipment2022-11-30 SC614227core:FurnitureFittings2023-11-30 SC614227core:ComputerEquipment2023-11-30 SC6142272021-12-012022-11-30 iso4217:GBP xbrli:pure
Company Registration No. SC614227 (Scotland)
INDEPENDENT BOOKKEEPING LTD Unaudited accounts for the year ended 30 November 2023
INDEPENDENT BOOKKEEPING LTD Unaudited accounts Contents
Page
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INDEPENDENT BOOKKEEPING LTD Company Information for the year ended 30 November 2023
Director
Rachael Louise Hamilton
Company Number
SC614227 (Scotland)
Registered Office
Stadium House Alderstone Road Livingston West Lothian EH54 7DN United Kingdom
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INDEPENDENT BOOKKEEPING LTD Statement of financial position as at 30 November 2023
2023 
2022 
Notes
£ 
£ 
Called up share capital not paid
(369)
656 
Fixed assets
Tangible assets
3,844 
2,210 
Current assets
Debtors
(222)
103 
Cash at bank and in hand
3,367 
73 
3,145 
176 
Creditors: amounts falling due within one year
(4,004)
(3,266)
Net current liabilities
(859)
(3,090)
Net assets/(liabilities)
2,616 
(224)
Capital and reserves
Profit and loss account
2,616 
(224)
Shareholders' funds
2,616 
(224)
For the year ending 30 November 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 her 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 5 February 2024 and were signed on its behalf by
Rachael Louise Hamilton Director Company Registration No. SC614227
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INDEPENDENT BOOKKEEPING LTD Notes to the Accounts for the year ended 30 November 2023
1
Statutory information
INDEPENDENT BOOKKEEPING LTD is a private company, limited by shares, registered in Scotland, registration number SC614227. The registered office is Stadium House, Alderstone Road, Livingston, West Lothian, EH54 7DN, United Kingdom.
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:
Fixtures & fittings
Straight-line Depreciation
Computer equipment
Straight-line Depreciation
4
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 December 2022
1,546 
877 
2,423 
Additions
1,140 
1,086 
2,226 
At 30 November 2023
2,686 
1,963 
4,649 
Depreciation
At 1 December 2022
6 
207 
213 
Charge for the year
340 
252 
592 
At 30 November 2023
346 
459 
805 
Net book value
At 30 November 2023
2,340 
1,504 
3,844 
At 30 November 2022
1,540 
670 
2,210 
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INDEPENDENT BOOKKEEPING LTD Notes to the Accounts for the year ended 30 November 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
508 
360 
Accrued income and prepayments
(730)
(257)
(222)
103 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Trade creditors
836 
740 
Taxes and social security
562 
152 
Loans from directors
2,948 
2,374 
Accruals
(342)
- 
4,004 
3,266 
7
Average number of employees
During the year the average number of employees was 2 (2022: 2).
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