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K9CC LTD

Registered Number
SC518793
(Scotland)

Unaudited Financial Statements for the Year ended
31 October 2023

K9CC LTD
Company Information
for the year from 1 November 2022 to 31 October 2023

Directors

MASSON, Holly
MURRAY, Deborah Georgina
MURRAY, Philip

Company Secretary

MURRAY, Deborah Georgina

Registered Address

Mill Of Uras Farm Catterline
Stonehaven
Aberdeen
AB39 2TQ

Registered Number

SC518793 (Scotland)
K9CC LTD
Balance Sheet as at
31 October 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets3317,559168,030
317,559168,030
Current assets
Debtors21,1595,937
Cash at bank and on hand1,98711,011
23,14616,948
Creditors amounts falling due within one year4(422,570)(243,428)
Net current assets (liabilities)(399,424)(226,480)
Total assets less current liabilities(81,865)(58,450)
Net assets(81,865)(58,450)
Capital and reserves
Called up share capital100100
Profit and loss account(81,965)(58,550)
Shareholders' funds(81,865)(58,450)
The financial statements were approved and authorised for issue by the Board of Directors on 9 April 2024, and are signed on its behalf by:
MURRAY, Deborah Georgina
Director
Registered Company No. SC518793
K9CC LTD
Notes to the Financial Statements
for the year ended 31 October 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Land and buildings3
Plant and machinery3
Fixtures and fittings3
Vehicles4
Office Equipment3
2.Average number of employees

20232022
Average number of employees during the year32
3.Tangible fixed assets

Land & buildings

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

££££££
Cost or valuation
At 01 November 22185,4033,57644,2467354,971238,931
Additions64,725-140,9833,5071,007210,222
Disposals--(29,018)--(29,018)
At 31 October 23250,1283,576156,2114,2425,978420,135
Depreciation and impairment
At 01 November 2249,4402,26417,3722761,54970,901
Charge for year19,83384224,8381,2121,87748,602
On disposals--(16,927)--(16,927)
At 31 October 2369,2733,10625,2831,4883,426102,576
Net book value
At 31 October 23180,855470130,9282,7542,552317,559
At 31 October 22135,9631,31226,8744593,422168,030
4.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables12,04014,086
Bank borrowings and overdrafts-22,699
Amounts owed to related parties409,808200,785
Taxation and social security2223,507
Accrued liabilities and deferred income5002,351
Total422,570243,428
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.