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2021-06-30 SC343912 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 SC343912 dpl-frs:DistributionCosts dpl-frs:Item8 2021-07-01 2022-06-30 SC343912 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-07-01 2022-06-30 SC343912 dpl-frs:Item9 2021-07-01 2022-06-30 SC343912 dpl-frs:Item9 2021-06-30 SC343912 dpl-frs:Item9 2022-06-30 SC343912 dpl-frs:CostSales dpl-frs:Item9 2021-07-01 2022-06-30 SC343912 dpl-frs:CostSales dpl-frs:Item9 2021-06-30 SC343912 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 SC343912 dpl-frs:DistributionCosts dpl-frs:Item9 2021-07-01 2022-06-30 SC343912 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-07-01 2022-06-30 SC343912 dpl-frs:Item10 2021-07-01 2022-06-30 SC343912 dpl-frs:Item10 2021-06-30 SC343912 dpl-frs:Item10 2022-06-30 SC343912 dpl-frs:CostSales dpl-frs:Item10 2021-07-01 2022-06-30 SC343912 dpl-frs:CostSales dpl-frs:Item10 2021-06-30 SC343912 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 SC343912 dpl-frs:DistributionCosts dpl-frs:Item10 2021-07-01 2022-06-30 SC343912 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-07-01 2022-06-30 SC343912 dpl-frs:Item11 2021-07-01 2022-06-30 SC343912 dpl-frs:Item11 2021-06-30 SC343912 dpl-frs:Item11 2022-06-30 SC343912 dpl-frs:CostSales dpl-frs:Item11 2021-07-01 2022-06-30 SC343912 dpl-frs:CostSales dpl-frs:Item11 2021-06-30 SC343912 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 SC343912 dpl-frs:DistributionCosts dpl-frs:Item11 2021-07-01 2022-06-30 SC343912 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-07-01 2022-06-30 SC343912 dpl-frs:Item12 2021-07-01 2022-06-30 SC343912 dpl-frs:Item12 2021-06-30 SC343912 dpl-frs:Item12 2022-06-30 SC343912 dpl-frs:CostSales dpl-frs:Item12 2021-07-01 2022-06-30 SC343912 dpl-frs:CostSales dpl-frs:Item12 2021-06-30 SC343912 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 SC343912 dpl-frs:DistributionCosts dpl-frs:Item12 2021-07-01 2022-06-30 SC343912 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-07-01 2022-06-30 SC343912 1 2021-07-01 2022-06-30 SC343912 frs-countries:Scotland 2021-07-01 2022-06-30
Registered number: SC343912
Paul Tervit Limited
Unaudited Financial Statements
For The Year Ended 30 June 2023
Paul Blaney
Chartered Accountant
18 Talbot Crescent
Coatbridge
ML5 5GB
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: SC343912
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,988 2,608
Investments 5 53,298 71,386
56,286 73,994
CURRENT ASSETS
Debtors 6 327,252 232,952
Cash at bank and in hand 11,660 11,694
338,912 244,646
Creditors: Amounts Falling Due Within One Year 7 (59,909 ) (47,503 )
NET CURRENT ASSETS (LIABILITIES) 279,003 197,143
TOTAL ASSETS LESS CURRENT LIABILITIES 335,289 271,137
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 (747 ) (496 )
NET ASSETS 334,542 270,641
CAPITAL AND RESERVES
Called up share capital 10 2 2
Profit and Loss Account 334,540 270,639
SHAREHOLDERS' FUNDS 334,542 270,641
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 Paul Tervit
Director
12/03/2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Paul Tervit Limited Registered number SC343912 is a limited by shares company incorporated in Scotland. The Registered Office is 62 Glen Dochart Drive, Craigmarloch, Cumbernauld, Glasgow, G68 0FJ.
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:
Computer Equipment 25% Straight Line
2.4. Taxation
Income 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.
2.5. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.6. 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.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 1 1
Sales, marketing and distribution 1 1
2 2
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 July 2022 11,712
Additions 2,013
As at 30 June 2023 13,725
Depreciation
As at 1 July 2022 9,104
Provided during the period 1,633
As at 30 June 2023 10,737
Net Book Value
As at 30 June 2023 2,988
As at 1 July 2022 2,608
5. Investments
Listed Unlisted Total
£ £ £
Cost
As at 1 July 2022 70,226 1,160 71,386
Additions 2,154 - 2,154
Disposals (20,242 ) - (20,242 )
As at 30 June 2023 52,138 1,160 53,298
Provision
As at 1 July 2022 - - -
As at 30 June 2023 - - -
Net Book Value
As at 30 June 2023 52,138 1,160 53,298
As at 1 July 2022 70,226 1,160 71,386
The market value of listed investments at 30 June 2023 was £73,824
The market value of unlisred investments as at 30 June 2023  was £3,000.
Page 4
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6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 15,960 13,260
Other debtors 311,292 219,692
327,252 232,952
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 25,581 22,760
Other taxes and social security 62 88
VAT 8,039 7,336
Accruals and deferred income 620 620
Directors' loan accounts 25,607 16,699
59,909 47,503
8. Deferred Taxation
The provision for deferred tax is made up as follows:
2023 2022
£ £
Other timing differences 747 496
9. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 July 2022 496 496
Deferred taxation 251 251
Balance at 30 June 2023 747 747
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
11. Directors Advances, Credits and Guarantees
Dividends paid to directors
2023 2022
£ £
Mr Paul Tervit 18,000 13,750
Mrs Lisa Tervit 18,000 13,750
Page 5
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12. Dividends
2023 2022
£ £
On equity shares:
Interim dividend paid 36,000 27,500
36,000 27,500
13. Related Party Transactions
Included in creditors is a balance due to the director, P Tervit, of £25,607 (2022 - £16,699). 
14. Ultimate Controlling Party
The ultimate controlling party is the directors, P Tervit and Mrs L Tervit by virtue of joint ownership of 100% of the issued share capital in the company.
Page 6