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Registered number: SC746826
Perfect Edge Plastering Ltd
Unaudited Financial Statements
For the Period 10 October 2022 to 31 October 2023
Tax Link
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2
Page 1
Balance Sheet
Registered number: SC746826
31 October 2023
Notes £ £
CURRENT ASSETS
Debtors 4 1,832
Cash at bank and in hand 9,378
11,210
Creditors: Amounts Falling Due Within One Year 5 (11,890 )
NET CURRENT ASSETS (LIABILITIES) (680 )
TOTAL ASSETS LESS CURRENT LIABILITIES (680 )
NET LIABILITIES (680 )
CAPITAL AND RESERVES
Called up share capital 6 2
Profit and Loss Account (682 )
SHAREHOLDERS' FUNDS (680)
For the period ending 31 October 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr John Grattan
Director
27/12/2023
The notes on page 2 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Perfect Edge Plastering Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC746826 . The registered office is 5 Mornington Grove, Blackwood, Lanark, ML11 9GQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2
2
4. Debtors
31 October 2023
£
Due within one year
CIS deductions 1,830
Called up share capital not paid 2
1,832
5. Creditors: Amounts Falling Due Within One Year
31 October 2023
£
Directors' loan accounts 11,890
11,890
6. Share Capital
31 October 2023
£
Called Up Share Capital not Paid 2
Amount of Allotted, Called Up Share Capital 2
Page 2