1 August 2022 false No description of principal activity Taxfiler 2023.14 SC704892business:PrivateLimitedCompanyLtd2022-08-012023-07-31 SC7048922022-07-31 SC7048922022-08-012023-07-31 SC704892business:AuditExemptWithAccountantsReport2022-08-012023-07-31 SC704892business:FilletedAccounts2022-08-012023-07-31 SC7048922023-07-31 SC704892business:Director12022-08-012023-07-31 SC704892business:RegisteredOffice2022-08-012023-07-31 SC7048922022-07-31 SC704892core:WithinOneYear2023-07-31 SC704892core:WithinOneYear2022-07-31 SC704892core:AfterOneYear2023-07-31 SC704892core:AfterOneYear2022-07-31 SC704892core:ShareCapitalcore:PreviouslyStatedAmount2023-07-31 SC704892core:ShareCapitalcore:PreviouslyStatedAmount2022-07-31 SC704892core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-07-31 SC704892core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-07-31 SC704892core:PreviouslyStatedAmount2023-07-31 SC704892core:PreviouslyStatedAmount2022-07-31 SC704892business:SmallEntities2022-08-012023-07-31 SC704892countries:Scotland2022-08-012023-07-31 SC704892core:PlantMachinery2022-08-012023-07-31 SC704892core:MotorVehicles2022-08-012023-07-31 SC704892core:PlantMachinery2022-07-31 SC704892core:MotorVehicles2022-07-31 SC704892core:PlantMachinery2023-07-31 SC704892core:MotorVehicles2023-07-31 SC704892core:PlantMachinerycore:LeasedAssetsHeldAsLessee2023-07-31 SC704892core:PlantMachinerycore:LeasedAssetsHeldAsLessee2022-07-31 SC704892core:MotorVehiclescore:LeasedAssetsHeldAsLessee2023-07-31 SC704892core:MotorVehiclescore:LeasedAssetsHeldAsLessee2022-07-31 SC7048922022-02-012022-07-31 iso4217:GBP xbrli:pure
Company Registration No. SC704892 (Scotland)
Kelbie Contracts Ltd Unaudited accounts for the year ended 31 July 2023
Kelbie Contracts Ltd Unaudited accounts Contents
Page
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Kelbie Contracts Ltd Company Information for the year ended 31 July 2023
Director
Rae Kelbie
Company Number
SC704892 (Scotland)
Registered Office
45 Auld Mart Road Huntingtower Perth PH1 3HD
Accountants
Helen Hally CA The Retreat South Street Burrelton Perthshire PH13 9PE
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Kelbie Contracts Ltd Statement of financial position as at 31 July 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
107,247 
60,738 
Current assets
Debtors
64,620 
52,436 
Cash at bank and in hand
36,988 
4,420 
101,608 
56,856 
Creditors: amounts falling due within one year
(50,561)
(35,294)
Net current assets
51,047 
21,562 
Total assets less current liabilities
158,294 
82,300 
Creditors: amounts falling due after more than one year
(63,637)
(43,696)
Net assets
94,657 
38,604 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
94,557 
38,504 
Shareholders' funds
94,657 
38,604 
For the year ending 31 July 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 20 February 2024 and were signed on its behalf by
Rae Kelbie Director Company Registration No. SC704892
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Kelbie Contracts Ltd Notes to the Accounts for the year ended 31 July 2023
1
Statutory information
Kelbie Contracts Ltd is a private company, limited by shares, registered in Scotland, registration number SC704892. The registered office is 45 Auld Mart Road, Huntingtower, Perth, PH1 3HD.
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. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives
Plant & machinery
15% 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 August 2022
5,018 
64,397 
69,415 
Additions
57,950 
15,995 
73,945 
At 31 July 2023
62,968 
80,392 
143,360 
Depreciation
At 1 August 2022
627 
8,050 
8,677 
Charge for the year
9,351 
18,085 
27,436 
At 31 July 2023
9,978 
26,135 
36,113 
Net book value
At 31 July 2023
52,990 
54,257 
107,247 
At 31 July 2022
4,391 
56,347 
60,738 
2023 
2022 
Carrying values included above held under finance leases and hire purchase contracts:
£ 
£ 
- Plant & machinery
49,258 
- 
- Motor vehicles
40,424 
58,585 
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Kelbie Contracts Ltd Notes to the Accounts for the year ended 31 July 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
15,202 
17,333 
Other debtors
49,418 
35,103 
64,620 
52,436 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Obligations under finance leases and hire purchase contracts
26,103 
14,889 
Trade creditors
1,099 
778 
Taxes and social security
9,276 
8,889 
Loans from directors
12,050 
9,184 
Accruals
2,033 
1,554 
50,561 
35,294 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Obligations under finance leases and hire purchase contracts
63,637 
43,696 
8
Average number of employees
During the year the average number of employees was 6 (2022: 4).
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