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REGISTERED NUMBER: SC360835 (Scotland)















Unaudited Financial Statements for the Year Ended 31 August 2023

for

OCCUPANCY MARKETING LIMITED

OCCUPANCY MARKETING LIMITED (REGISTERED NUMBER: SC360835)






Contents of the Financial Statements
for the year ended 31 August 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


OCCUPANCY MARKETING LIMITED

Company Information
for the year ended 31 August 2023







DIRECTORS: M A S Forrester
D R Gardner
C W Mcguire





REGISTERED OFFICE: 3rd Floor, Charlotte House
2 South Charlotte Street
Edinburgh
EH2 4AW





REGISTERED NUMBER: SC360835 (Scotland)





ACCOUNTANTS: L & J Lawrie

OCCUPANCY MARKETING LIMITED (REGISTERED NUMBER: SC360835)

Balance Sheet
31 August 2023

31.8.23 31.8.22
Notes £    £   
FIXED ASSETS
Intangible assets 4 225,000 262,500
Tangible assets 5 27,799 42,302
252,799 304,802

CURRENT ASSETS
Debtors 6 1,489,222 1,355,289
Cash at bank 1,573,600 1,383,925
3,062,822 2,739,214
CREDITORS
Amounts falling due within one year 7 (1,210,978 ) (992,393 )
NET CURRENT ASSETS 1,851,844 1,746,821
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,104,643

2,051,623

PROVISIONS FOR LIABILITIES (6,619 ) (7,730 )
NET ASSETS 2,098,024 2,043,893

CAPITAL AND RESERVES
Called up share capital 545 545
Share premium 167,701 167,701
Retained earnings 1,929,778 1,875,647
SHAREHOLDERS' FUNDS 2,098,024 2,043,893

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 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.

OCCUPANCY MARKETING LIMITED (REGISTERED NUMBER: SC360835)

Balance Sheet - continued
31 August 2023


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 3 April 2024 and were signed on its behalf by:





M A S Forrester - Director


OCCUPANCY MARKETING LIMITED (REGISTERED NUMBER: SC360835)

Notes to the Financial Statements
for the year ended 31 August 2023

1. STATUTORY INFORMATION

Occupancy Marketing 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2010, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 20% on cost and 10% on cost

Taxation
Taxation for the year 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 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.

Research and development
Expenditure on research and development is written off in the year in which it is incurred.


Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

OCCUPANCY MARKETING LIMITED (REGISTERED NUMBER: SC360835)

Notes to the Financial Statements - continued
for the year ended 31 August 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 64 (2022 - 48 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 September 2022
and 31 August 2023 750,000
AMORTISATION
At 1 September 2022 487,500
Charge for year 37,500
At 31 August 2023 525,000
NET BOOK VALUE
At 31 August 2023 225,000
At 31 August 2022 262,500

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 September 2022
and 31 August 2023 102,409
DEPRECIATION
At 1 September 2022 60,107
Charge for year 14,503
At 31 August 2023 74,610
NET BOOK VALUE
At 31 August 2023 27,799
At 31 August 2022 42,302

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£    £   
Trade debtors 954,080 712,916
Other debtors 535,142 642,373
1,489,222 1,355,289

OCCUPANCY MARKETING LIMITED (REGISTERED NUMBER: SC360835)

Notes to the Financial Statements - continued
for the year ended 31 August 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£    £   
Trade creditors 185,569 93,260
Taxation and social security 425,703 348,790
Other creditors 599,706 550,343
1,210,978 992,393

8. DIRECTORS' 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
£    £   
C W Mcguire
Balance outstanding at start of year - (270 )
Amounts advanced - 270
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -