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REGISTERED NUMBER: SC202126 (Scotland)















Unaudited Financial Statements for the Year Ended 30 September 2023

for

THE EDINBURGH COPY SHOP LIMITED

THE EDINBURGH COPY SHOP LIMITED (REGISTERED NUMBER: SC202126)






Contents of the Financial Statements
for the year ended 30 September 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


THE EDINBURGH COPY SHOP LIMITED

Company Information
for the year ended 30 September 2023







DIRECTOR: J P Huffer





SECRETARY: F G Huffer





REGISTERED OFFICE: 52 Saint Mary's Street
Edinburgh
EH1 1SX





REGISTERED NUMBER: SC202126 (Scotland)





ACCOUNTANTS: L & J Lawrie

THE EDINBURGH COPY SHOP LIMITED (REGISTERED NUMBER: SC202126)

Balance Sheet
30 September 2023

30.9.23 30.9.22
Notes £    £   
FIXED ASSETS
Tangible assets 4 257,629 191,393

CURRENT ASSETS
Stocks 5,250 3,250
Debtors 5 41,884 45,785
Cash at bank 146,139 80,078
193,273 129,113
CREDITORS
Amounts falling due within one year 6 (132,409 ) (88,473 )
NET CURRENT ASSETS 60,864 40,640
TOTAL ASSETS LESS CURRENT
LIABILITIES

318,493

232,033

CREDITORS
Amounts falling due after more than one
year

7

(58,310

)

(48,506

)

PROVISIONS FOR LIABILITIES (20,963 ) (7,542 )
NET ASSETS 239,220 175,985

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 239,219 175,984
SHAREHOLDERS' FUNDS 239,220 175,985

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 EDINBURGH COPY SHOP LIMITED (REGISTERED NUMBER: SC202126)

Balance Sheet - continued
30 September 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 director and authorised for issue on 24 April 2024 and were signed by:





J P Huffer - Director


THE EDINBURGH COPY SHOP LIMITED (REGISTERED NUMBER: SC202126)

Notes to the Financial Statements
for the year ended 30 September 2023

1. STATUTORY INFORMATION

The Edinburgh Copy Shop 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - 2% on cost
Plant and machinery etc - 20% on cost and 10% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 19 (2022 - 14 ) .

THE EDINBURGH COPY SHOP LIMITED (REGISTERED NUMBER: SC202126)

Notes to the Financial Statements - continued
for the year ended 30 September 2023

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 October 2022 216,138 97,488 313,626
Additions - 110,723 110,723
Disposals - (14,008 ) (14,008 )
At 30 September 2023 216,138 194,203 410,341
DEPRECIATION
At 1 October 2022 64,840 57,393 122,233
Charge for year 4,322 37,225 41,547
Eliminated on disposal - (11,068 ) (11,068 )
At 30 September 2023 69,162 83,550 152,712
NET BOOK VALUE
At 30 September 2023 146,976 110,653 257,629
At 30 September 2022 151,298 40,095 191,393

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Trade debtors 41,884 40,826
Other debtors - 4,959
41,884 45,785

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Bank loans and overdrafts - 6,236
Hire purchase contracts 65,027 15,482
Trade creditors 22,480 33,101
Taxation and social security 19,196 12,209
Other creditors 25,706 21,445
132,409 88,473

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.9.23 30.9.22
£    £   
Hire purchase contracts 47,989 28,619
Other creditors 10,321 19,887
58,310 48,506

THE EDINBURGH COPY SHOP LIMITED (REGISTERED NUMBER: SC202126)

Notes to the Financial Statements - continued
for the year ended 30 September 2023

8. SECURED DEBTS

The following secured debts are included within creditors:

30.9.23 30.9.22
£    £   
Bank overdraft - 6,236