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REGISTERED NUMBER: SC256595 (Scotland)













Unaudited Financial Statements

for the Year Ended 31 August 2023

for

Henderson Surveying Limited

Henderson Surveying Limited (Registered number: SC256595)






Contents of the Financial Statements
for the Year Ended 31 August 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Henderson Surveying Limited

Company Information
for the Year Ended 31 August 2023







DIRECTOR: I A Henderson





SECRETARY: A H & Co Ltd





REGISTERED OFFICE: 6 Logie Mill
Beaverbank Business Park
Edinburgh
Lothian
EH7 4HG





REGISTERED NUMBER: SC256595 (Scotland)





ACCOUNTANTS: A H & Co Ltd
Chartered Accountants
6 Logie Mill
Edinburgh
Lothian
EH7 4HG

Henderson Surveying Limited (Registered number: SC256595)

Balance Sheet
31 August 2023

31.8.23 31.8.22
Notes £ £ £ £
FIXED ASSETS
Tangible assets 4 410 1,042

CURRENT ASSETS
Debtors 5 19,739 36,781

CREDITORS
Amounts falling due within one year 6 20,070 37,621
NET CURRENT LIABILITIES (331 ) (840 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

79

202

PROVISIONS FOR LIABILITIES 7 75 198
NET ASSETS 4 4

CAPITAL AND RESERVES
Called up share capital 8 4 4
SHAREHOLDERS' FUNDS 4 4

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 2 April 2024 and were signed by:





I A Henderson - Director


Henderson Surveying Limited (Registered number: SC256595)

Notes to the Financial Statements
for the Year Ended 31 August 2023

1. STATUTORY INFORMATION

Henderson Surveying Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the sale of goods is recognised when the goods are physically delivered to the customer.

Tangible fixed assets
Tangible fixed assets are stated at cost, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost , less estimated residual value, of each asset on a straight-linebasis over its expected useful life, as follows:

Plant and Machinery-25% on cost
Fixtures and Fittings-10% on cost
Computer Equipment-25% on cost

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

Financial instruments
The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Henderson Surveying Limited (Registered number: SC256595)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2023

2. ACCOUNTING POLICIES - continued

Provisions
Provisions are recognised when the company has a present obligation (legal or constructive) as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the balance sheet date, taking into account the risks and uncertainties surrounding the obligation.

Exemption from preparing a cash flow statement
Exemption has been taken from preparing a cash flow statement on the grounds that the company qualifies as a small company.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£ £ £ £
COST
At 1 September 2022 438 498 3,565 4,501
Additions 292 - - 292
At 31 August 2023 730 498 3,565 4,793
DEPRECIATION
At 1 September 2022 153 498 2,808 3,459
Charge for year 168 - 756 924
At 31 August 2023 321 498 3,564 4,383
NET BOOK VALUE
At 31 August 2023 409 - 1 410
At 31 August 2022 285 - 757 1,042

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£ £
Trade debtors 14,897 10,718
Other debtors 4,842 26,063
19,739 36,781

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£ £
Bank loans and overdrafts 12,333 12,881
Trade creditors - 1,671
Taxation and social security 5,457 20,819
Other creditors 2,280 2,250
20,070 37,621

Henderson Surveying Limited (Registered number: SC256595)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2023

7. PROVISIONS FOR LIABILITIES
31.8.23 31.8.22
£ £
Deferred tax 75 198

Deferred tax
£
Balance at 1 September 2022 198
Provided during year (123 )
Balance at 31 August 2023 75

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.8.23 31.8.22
value: £ £
4 Ordinary £1 4 4

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 August 2023 and 31 August 2022:

31.8.23 31.8.22
£ £
I A Henderson
Balance outstanding at start of year 24,031 18,255
Amounts advanced 4,154 25,570
Amounts repaid (24,347 ) (19,794 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 3,838 24,031

10. RELATED PARTY DISCLOSURES

During the year, total dividends of £22,118 were paid to the director (2022: £47,556).

During the year, rent of £498, was paid to the director (2022: £568).

11. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is I A Henderson.