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REGISTERED NUMBER: SC212167 (Scotland)












Financial Statements

for the Period

1 January 2023 to 31 March 2024

for

September Marketing Design &
Advertising Ltd.

September Marketing Design &
Advertising Ltd. (Registered number: SC212167)






Contents of the Financial Statements
for the Period 1 January 2023 to 31 March 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


September Marketing Design &
Advertising Ltd.

Company Information
for the Period 1 January 2023 to 31 March 2024







DIRECTORS: Mr R Fowler
Mrs R Fowler





SECRETARY: Mr R Fowler





REGISTERED OFFICE: Radleigh House
1 Golf Road
Clarkston
Glasgow
G76 7HU





REGISTERED NUMBER: SC212167 (Scotland)





ACCOUNTANTS: O'Haras Chartered Accountants
Radleigh House
1 Golf Road
Clarkston
Glasgow
G76 7HU

September Marketing Design &
Advertising Ltd. (Registered number: SC212167)

Statement of Financial Position
31 March 2024

2024 2022
Notes £    £    £    £   
FIXED ASSETS
Property, plant and equipment 4 - 4,075

CURRENT ASSETS
Debtors 5 - 4,552
Cash at bank 37,289 60,554
37,289 65,106
CREDITORS
Amounts falling due within one year 6 23,506 37,334
NET CURRENT ASSETS 13,783 27,772
TOTAL ASSETS LESS CURRENT
LIABILITIES

13,783

31,847

PROVISIONS FOR LIABILITIES - 771
NET ASSETS 13,783 31,076

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings 13,683 30,976
SHAREHOLDERS' FUNDS 13,783 31,076

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

September Marketing Design &
Advertising Ltd. (Registered number: SC212167)

Statement of Financial Position - continued
31 March 2024


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 April 2024 and were signed on its behalf by:





Mr R Fowler - Director


September Marketing Design &
Advertising Ltd. (Registered number: SC212167)

Notes to the Financial Statements
for the Period 1 January 2023 to 31 March 2024

1. STATUTORY INFORMATION

September Marketing Design & Advertising Ltd. 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

Going concern
The directors continue to be satisfied that the company has adequate resources to continue in operation for the next 12 months. Consequently, the directors consider it appropriate to prepare the financial statements on a going concern basis.

Revenue
Turnover represents the amounts derived from the invoiced provision of marketing and advertising services, excluding value added tax and trade discounts.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Fixtures and fittings - 15% on reducing balance
Computer equipment - 33% on cost

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 period 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.

Debtors
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2022 - 2 ) .

September Marketing Design &
Advertising Ltd. (Registered number: SC212167)

Notes to the Financial Statements - continued
for the Period 1 January 2023 to 31 March 2024

4. PROPERTY, PLANT AND EQUIPMENT
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 January 2023 6,241 32,172 38,413
Disposals - (32,172 ) (32,172 )
At 31 March 2024 6,241 - 6,241
DEPRECIATION
At 1 January 2023 4,652 29,686 34,338
Charge for period 1,589 2,105 3,694
Eliminated on disposal - (31,791 ) (31,791 )
At 31 March 2024 6,241 - 6,241
NET BOOK VALUE
At 31 March 2024 - - -
At 31 December 2022 1,589 2,486 4,075

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2022
£    £   
Trade debtors - 4,552

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2022
£    £   
Trade creditors - 307
Taxation and social security 6,922 17,953
Other creditors 16,584 19,074
23,506 37,334

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2022
value: £    £   
100 Ordinary £1 100 100