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Registered Number: SC564938
Scotland

 

 

 


Report of the Director and Unaudited Financial Statements

for the year ended 31 May 2023

for

KFFG ABERDEEN LTD

 
 
 
£
2023
£
   
£
2022
£
Fixed assets 21,448  26,934 
Current assets 6,385  4,305 
Creditors: amount falling due within one year (31,217) (44,918)
Net current assets (24,832) (40,613)
Total assets less current liabilities (3,384) (13,679)
Creditors: amount falling due after more than one year (11,359) (27,762)
Net assets (14,743) (41,441)
 
Capital and reserves (14,743) (41,441)
 
  1. For the year ended 31 May 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
  2. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the companies act 2006.
  3. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts
The accounts have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Signed on behalf of the board of directors:


----------------------------------
Kate Fullarton
Director

Date approved: 23 February 2024
1
Statutory Information
KFFG ABERDEEN LTD is a private limited company, limited by shares, domiciled in Scotland, registration number SC564938, registration address 16 Stewart Grove Kingseat, Aberdeenshire, AB21 0AP, Scotland.

The presentation currency is £ sterling.
1.

Accounting Policies

Basis of accounting
The financial statements are prepared under the historical cost convention and in accordance with the FRS 105 Financial Reporting Standard for Micro Entities (effective January 2016).
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery20 Reducing Balance
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
2.

Intangible fixed assets

Cost or Valuation Other   Total
  £   £
At 01 June 2022 2,350    2,350 
Additions  
Disposals  
At 31 May 2023 2,350    2,350 
Amortisation
At 01 June 2022 1,815    1,815 
Charge for year 267    267 
On disposals  
At 31 May 2023 2,082    2,082 
Net book values
At 31 May 2023 268    268 
At 31 May 2022 535    535 

3.

Tangible fixed assets

Cost or Valuation Plant and Machinery   Total
  £   £
At 01 June 2022 61,002    61,002 
Additions 76    76 
Disposals  
At 31 May 2023 61,078    61,078 
Depreciation
At 01 June 2022 34,603    34,603 
Charge for year 5,295    5,295 
On disposals  
At 31 May 2023 39,898    39,898 
Net book values
Closing balance as at 31 May 2023 21,180    21,180 
Opening balance as at 01 June 2022 26,399    26,399 

4.

Average number of employees

Average number of employees during the year was 2  (2022: 2).
2