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SC503110 frs-bus:Original frs-countries:Scotland 2021-06-01 2022-05-31
Registered number: SC503110
OLM Environmental Limited
Unaudited Financial Statements
For The Year Ended 31 May 2023
AH Accounting Services
Chartered Certified Accountant
20 Queen Square
Glasgow
G41 2AZ
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC503110
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 149 234
149 234
CURRENT ASSETS
Debtors 5 9,360 16,483
Cash at bank and in hand 9,860 5,865
19,220 22,348
Creditors: Amounts Falling Due Within One Year 6 (11,603 ) (8,411 )
NET CURRENT ASSETS (LIABILITIES) 7,617 13,937
TOTAL ASSETS LESS CURRENT LIABILITIES 7,766 14,171
NET ASSETS 7,766 14,171
CAPITAL AND RESERVES
Called up share capital 7 10 10
Profit and Loss Account 7,756 14,161
SHAREHOLDERS' FUNDS 7,766 14,171
Page 1
Page 2
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Kevin McInally
Director
09/02/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
OLM Environmental Limited is a private company, limited by shares, incorporated in Scotland, registered number SC503110 . The registered office is 97 Lady Nancy Crescent, Blantyre, Glasgow, G72 9BD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.


2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings Straight Line 15%
Computer Equipment Straight Line 33%
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.


3. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2023 2022
Directors 1 1
1 1
Page 3
Page 4
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 June 2022 562 2,326 2,888
As at 31 May 2023 562 2,326 2,888
Depreciation
As at 1 June 2022 328 2,326 2,654
Provided during the period 85 - 85
As at 31 May 2023 413 2,326 2,739
Net Book Value
As at 31 May 2023 149 - 149
As at 1 June 2022 234 - 234
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 7,882 11,000
Director's loan account 1,478 5,483
9,360 16,483
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 1 1
Corporation tax 4,874 4,767
VAT 5,578 2,598
Accruals and deferred income 1,150 1,045
11,603 8,411
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 10 10
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 June 2022 Amounts advanced Amounts repaid Amounts written off As at 31 May 2023
£ £ £ £ £
Mr Kevin McInally 5,483 1,495 5,500 - 1,478
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