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Registered number: SC361822
V-Tech Cumbernauld Limited
Unaudited Financial Statements
For The Year Ended 30 June 2023
Calculus Accountants (Scotland) Ltd
10 Avonhead Road
Condorrat
Glasgow
G67 4RA
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: SC361822
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 121,886 121,262
121,886 121,262
CURRENT ASSETS
Stocks 5 2,290 735
Debtors 6 35,563 15,443
Cash at bank and in hand 26,644 10,551
64,497 26,729
Creditors: Amounts Falling Due Within One Year 7 (99,502 ) (68,839 )
NET CURRENT ASSETS (LIABILITIES) (35,005 ) (42,110 )
TOTAL ASSETS LESS CURRENT LIABILITIES 86,881 79,152
Creditors: Amounts Falling Due After More Than One Year 8 (7,722 ) (11,722 )
PROVISIONS FOR LIABILITIES
Provisions For Charges 10 (16,080 ) (11,845 )
Deferred Taxation 9 (7,477 ) (10,008 )
NET ASSETS 55,602 45,577
CAPITAL AND RESERVES
Called up share capital 11 10 10
Profit and Loss Account 55,592 45,567
SHAREHOLDERS' FUNDS 55,602 45,577
Page 1
Page 2
For the year ending 30 June 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 Ronald Wilson Snr
Director
13/03/2024
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
V-Tech Cumbernauld Limited is a private company, limited by shares, incorporated in Scotland, registered number SC361822 . The registered office is 10 Avonhead Road, Condorrat, Cumbernauld, Glasgow, G67 4RA.
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 Financial Reporting Standard for Smaller Entities (effective April 2008).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Rental income from the investment property is stated in accordance with actual rent receipts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 basis:
Freehold 0%
Workshop equipment & tools 20% reducing balance basis
Demonstration motor vehicles 25% reducing balance basis
Commercial motor vehicles 25% reducing balance basis
Office and showroom equipment & fittings 15% reducing balance basis
No depreciation or revaluation of the investment property has been provided for, and the value is stated at cost.
2.4. Investment Properties
The investment property is 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, if relevant, in the profit and loss account.
The value is stated at cost and the directors have not considered it necessary to carry out a revaluation at this point.
2.5. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company.
Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. 
Page 3
Page 4
2.7. Taxation
Income tax expense represents the sum of the tax currently payable.
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.
2.8. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
The grants received in the prior year comprised of furlough wages claims under the CJRS from HMRC.
2.9. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2022: 9)
8 9
4. Tangible Assets
Investment Properties Workshop equipment & tools Demonstration motor vehicles Commercial motor vehicles
£ £ £ £
Cost
As at 1 July 2022 68,586 7,778 17,931 83,416
Additions - 588 - 17,862
Disposals - - - (4,625 )
As at 30 June 2023 68,586 8,366 17,931 96,653
...CONTINUED
Page 4
Page 5
Depreciation
As at 1 July 2022 - 3,932 27,015 27,832
Provided during the period - 808 - 13,823
Disposals - - - (1,780 )
As at 30 June 2023 - 4,740 27,015 39,875
Net Book Value
As at 30 June 2023 68,586 3,626 (9,084 ) 56,778
As at 1 July 2022 68,586 3,846 (9,084 ) 55,584
Office and showroom equipment & fittings Total
£ £
Cost
As at 1 July 2022 6,886 184,597
Additions - 18,450
Disposals - (4,625 )
As at 30 June 2023 6,886 198,422
Depreciation
As at 1 July 2022 4,556 63,335
Provided during the period 350 14,981
Disposals - (1,780 )
As at 30 June 2023 4,906 76,536
Net Book Value
As at 30 June 2023 1,980 121,886
As at 1 July 2022 2,330 121,262
The investment property is unsecured and is stated at cost.
5. Stocks
2023 2022
£ £
Stock - materials and work-in-progress 2,290 735
2,290 735
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 34,828 15,257
Prepayments and accrued income 735 186
35,563 15,443
Page 5
Page 6
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 4,370 1,995
Bank loans and overdrafts 4,000 4,000
Corporation tax 8,907 3,832
PAYE and NI 3,114 2,639
VAT 13,480 9,238
Accrued charges 4,727 1,860
Directors' loan accounts 60,904 45,275
99,502 68,839
The directors loan accounts are unsecured, have no fixed terms of repayment and are interest free.
The bank loan was obtained in terms of the Bounce Back Loan Scheme following the Covid19 pandemic in May 2020 and is accordance with the terms thereof. 
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 7,722 11,722
7,722 11,722
The bank loan was obtained in terms of the Bounce Back Loan Scheme following the Covid19 pandemic in May 2020 and is accordance with the terms thereof. 
9. Deferred Taxation
The provision for deferred taxation is made up of accelerated capital allowances.
2023 2022
£ £
Other timing differences 7,477 10,008
10. Provisions for Liabilities
Deferred Tax Other Provisions Total
£ £ £
As at 1 July 2022 10,008 11,845 21,853
Utilised (2,531 ) 4,235 1,704
Balance at 30 June 2023 7,477 16,080 23,557
The provision for liabilities relates to potential employee termination costs and charges.
11. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 10 10
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12. Dividends
2023 2022
£ £
On equity shares:
Interim dividend paid 15,000 15,000
15,000 15,000
13. Ultimate Controlling Party
The company has no ultimate controlling party by virtue of the split of ownership of the issued share capital in the company.
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