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Company Registration No. SC132175 (Scotland)
A & T INDUSTRIAL SUPPLIES LIMITED Unaudited accounts for the year ended 31 May 2023
A & T INDUSTRIAL SUPPLIES LIMITED Unaudited accounts Contents
Page
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A & T INDUSTRIAL SUPPLIES LIMITED Company Information for the year ended 31 May 2023
Directors
ALEXANDER TORRANCE HOUSTON DAVID ANDREW HOUSTON
Company Number
SC132175 (Scotland)
Registered Office
SEATH ROAD RUTHERGLEN INDUSTRIAL ESTATE RUTHERGLEN G73 1RW SCOTLAND
Accountants
Brand Jamieson & Co Ltd 2 Victoria Place Rutherglen Glasgow G73 2JP
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A & T INDUSTRIAL SUPPLIES LIMITED Statement of financial position as at 31 May 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
2,905 
3,482 
Current assets
Inventories
2,031 
2,806 
Debtors
4,921 
14,904 
Cash at bank and in hand
6,913 
19,528 
13,865 
37,238 
Creditors: amounts falling due within one year
(22,023)
(25,723)
Net current (liabilities)/assets
(8,158)
11,515 
Net (liabilities)/assets
(5,253)
14,997 
Capital and reserves
Called up share capital
30,002 
30,002 
Profit and loss account
(35,255)
(15,005)
Shareholders' funds
(5,253)
14,997 
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 9 February 2024 and were signed on its behalf by
DAVID ANDREW HOUSTON Director Company Registration No. SC132175
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A & T INDUSTRIAL SUPPLIES LIMITED Notes to the Accounts for the year ended 31 May 2023
1
Statutory information
A & T INDUSTRIAL SUPPLIES LIMITED is a private company, limited by shares, registered in Scotland, registration number SC132175. The registered office is SEATH ROAD, RUTHERGLEN INDUSTRIAL ESTATE, RUTHERGLEN, G73 1RW, SCOTLAND.
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:
Land & buildings
15% reducing balance
Plant & machinery
15% reducing balance
Motor vehicles
25% reducing balance
Fixtures & fittings
15% reducing balance
Computer equipment
15% reducing balance
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At cost 
At 1 June 2022
58,391 
19,750 
26,838 
5,612 
27,520 
138,111 
At 31 May 2023
58,391 
19,750 
26,838 
5,612 
27,520 
138,111 
Depreciation
At 1 June 2022
57,645 
17,696 
26,277 
5,612 
27,399 
134,629 
Charge for the year
111 
308 
140 
- 
18 
577 
At 31 May 2023
57,756 
18,004 
26,417 
5,612 
27,417 
135,206 
Net book value
At 31 May 2023
635 
1,746 
421 
- 
103 
2,905 
At 31 May 2022
746 
2,054 
561 
- 
121 
3,482 
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A & T INDUSTRIAL SUPPLIES LIMITED Notes to the Accounts for the year ended 31 May 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
4,921 
12,258 
Accrued income and prepayments
- 
2,646 
4,921 
14,904 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
596 
170 
Trade creditors
9,584 
19,160 
Other creditors
- 
98 
Loans from directors
8,249 
3,249 
Accruals
3,594 
3,046 
22,023 
25,723 
7
Controlling party
Control of the company was split evenly between the Neil Houston ( former director )and David Houston ( director).
8
Average number of employees
During the year the average number of employees was 3 (2022: 3).
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