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STEPHEN CONTRACTING SERVICES LTD

Registered Number
SC700849
(Scotland)

Unaudited Financial Statements for the Year ended
30 June 2023

STEPHEN CONTRACTING SERVICES LTD
Company Information
for the year from 1 July 2022 to 30 June 2023

Director

David Smith Cameron Stephen

Registered Address

4 Orchard Drive
Glenrothes
KY7 5RG

Registered Number

SC700849 (Scotland)
STEPHEN CONTRACTING SERVICES LTD
Balance Sheet as at
30 June 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets5496712
496712
Current assets
Debtors61,026-
Cash at bank and on hand4,588781
5,614781
Creditors amounts falling due within one year7(9,987)(7,285)
Net current assets (liabilities)(4,373)(6,504)
Total assets less current liabilities(3,877)(5,792)
Provisions for liabilities(94)-
Net assets(3,971)(5,792)
Capital and reserves
Called up share capital11
Profit and loss account(3,972)(5,793)
Shareholders' funds(3,971)(5,792)
The financial statements were approved and authorised for issue by the Director on 16 January 2024, and are signed on its behalf by:
David Smith Cameron Stephen
Director
Registered Company No. SC700849
STEPHEN CONTRACTING SERVICES LTD
Notes to the Financial Statements
for the year ended 30 June 2023

1.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.
2.Compliance with applicable reporting framework
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.
3.Accounting policies
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Plant and machinery4
Taxation policy
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax policy
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.
Going concern
The financial statements have been prepared on the going concern basis. The director finds it appropriate for the financial statements to be prepared on this basis despite the net liability position of the company. The company is reliant upon the continued support of the director who has confirmed that he will continue to support the company as required.
4.Employee information

20232022
Average number of employees during the year22
5.Property, plant and equipment

Plant & machinery

Total

££
Cost or valuation
At 01 July 22864864
At 30 June 23864864
Depreciation and impairment
At 01 July 22152152
Charge for year216216
At 30 June 23368368
Net book value
At 30 June 23496496
At 30 June 22712712
6.Debtors

2023

2022

££
Other debtors1,026-
Total1,026-
7.Creditors within one year

2023

2022

££
Trade creditors / trade payables9163
Taxation and social security-138
Other creditors6,5326,220
Accrued liabilities and deferred income3,364864
Total9,9877,285