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2022-09-30 SC223482 dpl-frs:CostSales dpl-frs:Item11 2021-09-30 SC223482 dpl-frs:CostSales dpl-frs:Item11 2022-09-30 SC223482 dpl-frs:DistributionCosts dpl-frs:Item11 2021-10-01 2022-09-30 SC223482 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-10-01 2022-09-30 SC223482 dpl-frs:Item12 2021-10-01 2022-09-30 SC223482 dpl-frs:Item12 2021-09-30 SC223482 dpl-frs:Item12 2022-09-30 SC223482 dpl-frs:CostSales dpl-frs:Item12 2021-10-01 2022-09-30 SC223482 dpl-frs:CostSales dpl-frs:Item12 2021-09-30 SC223482 dpl-frs:CostSales dpl-frs:Item12 2022-09-30 SC223482 dpl-frs:DistributionCosts dpl-frs:Item12 2021-10-01 2022-09-30 SC223482 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-10-01 2022-09-30 SC223482 1 2021-10-01 2022-09-30 SC223482 frs-countries:Scotland 2021-10-01 2022-09-30
Registered number: SC223482
Shark Investments (Scotland) Ltd
Financial Statements
For The Year Ended 30 September 2023
Gillespie's Fife
Financial Statements
Contents
Page
Accountants' Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountants' Report
In accordance with the engagement letter dated 25 February 2015, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the directors in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the directors the financial statements that we have been engaged to compile, to report to the directors that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's directors for our work or for this report.
You have acknowledged on the balance sheet as at year ended 30 September 2023 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
5th February 2024
Gillespie's Fife
Accountants
Fric Ajax Way
Methil
Leven
KY8 3RS
Page 1
Page 2
Balance Sheet
Registered number: SC223482
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 637 849
Investment Properties 4 922,000 1,019,200
922,637 1,020,049
CURRENT ASSETS
Debtors 5 500,214 500,163
Cash at bank and in hand 69,506 45,893
569,720 546,056
Creditors: Amounts Falling Due Within One Year 6 (71,322 ) (82,127 )
NET CURRENT ASSETS (LIABILITIES) 498,398 463,929
TOTAL ASSETS LESS CURRENT LIABILITIES 1,421,035 1,483,978
PROVISIONS FOR LIABILITIES
Deferred Taxation (121 ) (161 )
NET ASSETS 1,420,914 1,483,817
CAPITAL AND RESERVES
Called up share capital 7 1,002 1,002
Profit and Loss Account 1,419,912 1,482,815
SHAREHOLDERS' FUNDS 1,420,914 1,483,817
Page 2
Page 3
For the year ending 30 September 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.
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 James Brydie
Director
5th February 2024
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Shark Investments (Scotland) Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC223482 . The registered office is Spencerfield Lodge, By Hillend, Dunfermline, Fife, KY11 9LA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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:
Plant & Machinery 25% reducing balance
Computer Equipment 25% reducing balance
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Taxation
Corporation 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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Page 5
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Investment Property
2023
£
Fair Value
As at 1 October 2022 1,040,000
Revaluations (118,000)
Depreciation and impairment -
As at 30 September 2023 922,000
5. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 214 163
Other debtors - loans 500,000 500,000
500,214 500,163
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 10,018 18,752
VAT 6,986 5,766
Other creditors 8,000 8,000
Accruals and deferred income 17,048 16,801
Directors' loan accounts 29,270 32,808
71,322 82,127
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1,002 1,002
8. Directors Advances, Credits and Guarantees
Included within creditors are the following loans received from the directors:
As at 1 October 2022 Amounts advanced Amounts repaid Amounts written off As at 30 September 2023
£ £ £ £ £
Mr James Brydie 32,808 15,000 11,462 - 29,270
The above loan is unsecured, interest free and repayable on demand.
9. Related Party Transactions
Included in Debtors is a loan of £500,000 to Spencerfield Capital Ltd, a company in which James Brydie is also a director.
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10. Controlling Party
The company's ultimate controlling parties are Mr James Brydie, Mrs Faye Brydie, Mr Greg Brydie and Mrs Lorraine Brydie by virtue of their combined ownership of 100% of the issued share capital in the company.
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