2022-11-012023-10-312023-10-31falseSC310812URAS GROUP LTD2024-04-1055900iso4217:GBPxbrli:pureSC3108122022-11-01SC3108122023-10-31SC3108122022-11-012023-10-31SC3108122021-11-01SC3108122022-10-31SC3108122021-11-012022-10-31SC310812bus:SmallEntities2022-11-012023-10-31SC310812bus:AuditExempt-NoAccountantsReport2022-11-012023-10-31SC310812bus:FullAccounts2022-11-012023-10-31SC310812bus:PrivateLimitedCompanyLtd2022-11-012023-10-31SC310812core:WithinOneYear2023-10-31SC310812core:AfterOneYear2023-10-31SC310812core:WithinOneYear2022-10-31SC310812core:AfterOneYear2022-10-31SC310812core:ShareCapital2023-10-31SC310812core:SharePremium2023-10-31SC310812core:RevaluationReserve2023-10-31SC310812core:OtherReservesSubtotal2023-10-31SC310812core:RetainedEarningsAccumulatedLosses2023-10-31SC310812core:ShareCapital2022-10-31SC310812core:SharePremium2022-10-31SC310812core:RevaluationReserve2022-10-31SC310812core:OtherReservesSubtotal2022-10-31SC310812core:RetainedEarningsAccumulatedLosses2022-10-31SC310812core:LandBuildings2023-10-31SC310812core:PlantMachinery2023-10-31SC310812core:Vehicles2023-10-31SC310812core:FurnitureFittings2023-10-31SC310812core:OfficeEquipment2023-10-31SC310812core:NetGoodwill2023-10-31SC310812core:IntangibleAssetsOtherThanGoodwill2023-10-31SC310812core:ListedExchangeTraded2023-10-31SC310812core:UnlistedNon-exchangeTraded2023-10-31SC310812core:LandBuildings2022-10-31SC310812core:PlantMachinery2022-10-31SC310812core:Vehicles2022-10-31SC310812core:FurnitureFittings2022-10-31SC310812core:OfficeEquipment2022-10-31SC310812core:NetGoodwill2022-10-31SC310812core:IntangibleAssetsOtherThanGoodwill2022-10-31SC310812core:ListedExchangeTraded2022-10-31SC310812core:UnlistedNon-exchangeTraded2022-10-31SC310812core:LandBuildings2022-11-012023-10-31SC310812core:PlantMachinery2022-11-012023-10-31SC310812core:Vehicles2022-11-012023-10-31SC310812core:FurnitureFittings2022-11-012023-10-31SC310812core:OfficeEquipment2022-11-012023-10-31SC310812core:NetGoodwill2022-11-012023-10-31SC310812core:IntangibleAssetsOtherThanGoodwill2022-11-012023-10-31SC310812core:ListedExchangeTraded2022-11-012023-10-31SC310812core:UnlistedNon-exchangeTraded2022-11-012023-10-31SC310812core:MoreThanFiveYears2022-11-012023-10-31SC310812core:Non-currentFinancialInstruments2023-10-31SC310812core:Non-currentFinancialInstruments2022-10-31SC310812dpl:CostSales2022-11-012023-10-31SC310812dpl:DistributionCosts2022-11-012023-10-31SC310812core:LandBuildings2022-11-012023-10-31SC310812core:PlantMachinery2022-11-012023-10-31SC310812core:Vehicles2022-11-012023-10-31SC310812core:FurnitureFittings2022-11-012023-10-31SC310812core:OfficeEquipment2022-11-012023-10-31SC310812dpl:AdministrativeExpenses2022-11-012023-10-31SC310812core:NetGoodwill2022-11-012023-10-31SC310812core:IntangibleAssetsOtherThanGoodwill2022-11-012023-10-31SC310812dpl:GroupUndertakings2022-11-012023-10-31SC310812dpl:ParticipatingInterests2022-11-012023-10-31SC310812dpl:GroupUndertakingscore:ListedExchangeTraded2022-11-012023-10-31SC310812core:ListedExchangeTraded2022-11-012023-10-31SC310812dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-11-012023-10-31SC310812core:UnlistedNon-exchangeTraded2022-11-012023-10-31SC310812dpl:CostSales2021-11-012022-10-31SC310812dpl:DistributionCosts2021-11-012022-10-31SC310812core:LandBuildings2021-11-012022-10-31SC310812core:PlantMachinery2021-11-012022-10-31SC310812core:Vehicles2021-11-012022-10-31SC310812core:FurnitureFittings2021-11-012022-10-31SC310812core:OfficeEquipment2021-11-012022-10-31SC310812dpl:AdministrativeExpenses2021-11-012022-10-31SC310812core:NetGoodwill2021-11-012022-10-31SC310812core:IntangibleAssetsOtherThanGoodwill2021-11-012022-10-31SC310812dpl:GroupUndertakings2021-11-012022-10-31SC310812dpl:ParticipatingInterests2021-11-012022-10-31SC310812dpl:GroupUndertakingscore:ListedExchangeTraded2021-11-012022-10-31SC310812core:ListedExchangeTraded2021-11-012022-10-31SC310812dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-11-012022-10-31SC310812core:UnlistedNon-exchangeTraded2021-11-012022-10-31SC310812core:NetGoodwill2023-10-31SC310812core:IntangibleAssetsOtherThanGoodwill2023-10-31SC310812core:LandBuildings2023-10-31SC310812core:PlantMachinery2023-10-31SC310812core:Vehicles2023-10-31SC310812core:FurnitureFittings2023-10-31SC310812core:OfficeEquipment2023-10-31SC310812core:AfterOneYear2023-10-31SC310812core:WithinOneYear2023-10-31SC310812core:ListedExchangeTraded2023-10-31SC310812core:UnlistedNon-exchangeTraded2023-10-31SC310812core:ShareCapital2023-10-31SC310812core:SharePremium2023-10-31SC310812core:RevaluationReserve2023-10-31SC310812core:OtherReservesSubtotal2023-10-31SC310812core:RetainedEarningsAccumulatedLosses2023-10-31SC310812core:NetGoodwill2022-10-31SC310812core:IntangibleAssetsOtherThanGoodwill2022-10-31SC310812core:LandBuildings2022-10-31SC310812core:PlantMachinery2022-10-31SC310812core:Vehicles2022-10-31SC310812core:FurnitureFittings2022-10-31SC310812core:OfficeEquipment2022-10-31SC310812core:AfterOneYear2022-10-31SC310812core:WithinOneYear2022-10-31SC310812core:ListedExchangeTraded2022-10-31SC310812core:UnlistedNon-exchangeTraded2022-10-31SC310812core:ShareCapital2022-10-31SC310812core:SharePremium2022-10-31SC310812core:RevaluationReserve2022-10-31SC310812core:OtherReservesSubtotal2022-10-31SC310812core:RetainedEarningsAccumulatedLosses2022-10-31SC310812core:NetGoodwill2021-11-01SC310812core:IntangibleAssetsOtherThanGoodwill2021-11-01SC310812core:LandBuildings2021-11-01SC310812core:PlantMachinery2021-11-01SC310812core:Vehicles2021-11-01SC310812core:FurnitureFittings2021-11-01SC310812core:OfficeEquipment2021-11-01SC310812core:AfterOneYear2021-11-01SC310812core:WithinOneYear2021-11-01SC310812core:ListedExchangeTraded2021-11-01SC310812core:UnlistedNon-exchangeTraded2021-11-01SC310812core:ShareCapital2021-11-01SC310812core:SharePremium2021-11-01SC310812core:RevaluationReserve2021-11-01SC310812core:OtherReservesSubtotal2021-11-01SC310812core:RetainedEarningsAccumulatedLosses2021-11-01SC310812core:AfterOneYear2022-11-012023-10-31SC310812core:WithinOneYear2022-11-012023-10-31SC310812core:Non-currentFinancialInstrumentscore:CostValuation2022-11-012023-10-31SC310812core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-11-012023-10-31SC310812core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-11-012023-10-31SC310812core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-11-012023-10-31SC310812core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-11-012023-10-31SC310812core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-11-012023-10-31SC310812core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-11-012023-10-31SC310812core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-11-012023-10-31SC310812core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-11-012023-10-31SC310812core:Non-currentFinancialInstrumentscore:CostValuation2023-10-31SC310812core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-10-31SC310812core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-10-31SC310812core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-10-31SC310812core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-10-31SC310812core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-10-31SC310812core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-10-31SC310812core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-10-31SC310812core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-10-31SC310812core:Non-currentFinancialInstrumentscore:CostValuation2022-10-31SC310812core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-10-31SC310812core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-10-31SC310812core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-10-31SC310812core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-10-31SC310812core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-10-31SC310812core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-10-31SC310812core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-10-31SC310812core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-10-31SC310812bus:Director12022-11-012023-10-31SC310812bus:Director22022-11-012023-10-31SC310812core:FurnitureFittingsToolsEquipment2022-10-31SC310812core:FurnitureFittingsToolsEquipment2022-11-012023-10-31SC310812core:FurnitureFittingsToolsEquipment2023-10-31

URAS GROUP LTD

Registered Number
SC310812
(Scotland)

Unaudited Financial Statements for the Year ended
31 October 2023

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

Directors

MURRAY, Deborah Georgina
MURRAY, Philip

Company Secretary

MURRAY, Philip

Registered Address

Mill Of Uras Farm House
Catterline
Stonehaven

Registered Number

SC310812 (Scotland)
URAS GROUP LTD
Balance Sheet as at
31 October 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets345,68618,729
45,68618,729
Current assets
Stocks41,9432,476
Debtors22,18015,005
Cash at bank and on hand3,4622,411
27,58519,892
Creditors amounts falling due within one year5(4,083)(6,701)
Net current assets (liabilities)23,50213,191
Total assets less current liabilities69,18831,920
Creditors amounts falling due after one year6(336,842)(281,276)
Net assets(267,654)(249,356)
Capital and reserves
Profit and loss account(267,654)(249,356)
Shareholders' funds(267,654)(249,356)
The financial statements were approved and authorised for issue by the Board of Directors on 10 April 2024, and are signed on its behalf by:
MURRAY, Deborah Georgina
Director
Registered Company No. SC310812
URAS GROUP 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.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
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 buildings5
Plant and machinery4
Fixtures and fittings4
Office Equipment4
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20232022
Average number of employees during the year21
3.Tangible fixed assets

Land & buildings

Plant & machinery

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 November 228,40038,4821602,78149,823
Additions33,325--95734,282
At 31 October 2341,72538,4821603,73884,105
Depreciation and impairment
At 01 November 22-30,3855565431,094
Charge for year1,6814,872417317,325
At 31 October 231,68135,257961,38538,419
Net book value
At 31 October 2340,0443,225642,35345,686
At 31 October 228,4008,0971052,12718,729
4.Stocks

2023

2022

££
Other stocks1,9432,476
Total1,9432,476
5.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables2,8331,820
Taxation and social security-1,120
Other creditors-2,311
Accrued liabilities and deferred income1,2501,450
Total4,0836,701
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.
6.Creditors: amounts due after one year

2023

2022

££
Amounts owed to related parties336,842281,276
Total336,842281,276