1 March 2022 false No description of principal activity Taxfiler 2023.10 SC317424business:PrivateLimitedCompanyLtd2022-03-012023-02-28 SC3174242022-02-28 SC3174242022-03-012023-02-28 SC317424business:AuditExemptWithAccountantsReport2022-03-012023-02-28 SC317424business:FilletedAccounts2022-03-012023-02-28 SC3174242023-02-28 SC317424business:Director12022-03-012023-02-28 SC317424business:CompanySecretary12022-03-012023-02-28 SC317424business:RegisteredOffice2022-03-012023-02-28 SC3174242022-02-28 SC317424core:WithinOneYear2023-02-28 SC317424core:WithinOneYear2022-02-28 SC317424core:AfterOneYear2023-02-28 SC317424core:AfterOneYear2022-02-28 SC317424core:ShareCapitalcore:PreviouslyStatedAmount2023-02-28 SC317424core:ShareCapitalcore:PreviouslyStatedAmount2022-02-28 SC317424core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-02-28 SC317424core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-02-28 SC317424core:PreviouslyStatedAmount2023-02-28 SC317424core:PreviouslyStatedAmount2022-02-28 SC317424business:SmallEntities2022-03-012023-02-28 SC317424countries:Scotland2022-03-012023-02-28 SC317424core:PlantMachinery2022-03-012023-02-28 SC317424core:MotorVehicles2022-03-012023-02-28 SC317424core:PlantMachinery2022-02-28 SC317424core:MotorVehicles2022-02-28 SC317424core:PlantMachinery2023-02-28 SC317424core:MotorVehicles2023-02-28 SC3174242021-03-012022-02-28 iso4217:GBP xbrli:pure
Company Registration No. SC317424 (Scotland)
SIGHT & SOUND PA & LIGHTING LTD Unaudited accounts for the year ended 28 February 2023
SIGHT & SOUND PA & LIGHTING LTD Unaudited accounts Contents
Page
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SIGHT & SOUND PA & LIGHTING LTD Company Information for the year ended 28 February 2023
Director
Greig Shankland
Secretary
Lynsey Shankland
Company Number
SC317424 (Scotland)
Registered Office
1 HIGH BOXTON AVONBRIDGE FALKIRK FK1 2JQ
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SIGHT & SOUND PA & LIGHTING LTD Statement of financial position as at 28 February 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
9,865 
13,153 
Current assets
Debtors
10,870 
- 
Cash at bank and in hand
(50)
9,123 
10,820 
9,123 
Creditors: amounts falling due within one year
(9,732)
(7,057)
Net current assets
1,088 
2,066 
Total assets less current liabilities
10,953 
15,219 
Creditors: amounts falling due after more than one year
(18,026)
(19,061)
Net liabilities
(7,073)
(3,842)
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
(7,075)
(3,844)
Shareholders' funds
(7,073)
(3,842)
For the year ending 28 February 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 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 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 30 November 2023 and were signed on its behalf by
Greig Shankland Director Company Registration No. SC317424
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SIGHT & SOUND PA & LIGHTING LTD Notes to the Accounts for the year ended 28 February 2023
1
Statutory information
SIGHT & SOUND PA & LIGHTING LTD is a private company, limited by shares, registered in Scotland, registration number SC317424. The registered office is 1 HIGH BOXTON, AVONBRIDGE, FALKIRK, FK1 2JQ.
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:
Plant & machinery
25% Reducing Balance
Motor vehicles
25% Reducing Balance
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 March 2022
24,160 
8,000 
32,160 
At 28 February 2023
24,160 
8,000 
32,160 
Depreciation
At 1 March 2022
12,863 
6,144 
19,007 
Charge for the year
2,824 
464 
3,288 
At 28 February 2023
15,687 
6,608 
22,295 
Net book value
At 28 February 2023
8,473 
1,392 
9,865 
At 28 February 2022
11,297 
1,856 
13,153 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due after more than one year
Other debtors
10,870 
- 
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SIGHT & SOUND PA & LIGHTING LTD Notes to the Accounts for the year ended 28 February 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
9,732 
8,338 
Taxes and social security
- 
1,367 
Loans from directors
- 
(2,648)
9,732 
7,057 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
18,026 
19,061 
8
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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