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Registered Number: SC625092
Scotland

 

 

 

ALMOND ELECTRIC GATES LTD


Abridged Accounts
 


Period of accounts

Start date: 01 April 2022

End date: 31 March 2023
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 81,103    75,413 
81,103    75,413 
Current assets      
Stocks 40,500    35,500 
Debtors 84,558    39,318 
Cash at bank and in hand 16,488    7,942 
141,546    82,760 
Creditors: amount falling due within one year (120,624)   (130,620)
Net current assets 20,922    (47,860)
 
Total assets less current liabilities 102,025    27,553 
Creditors: amount falling due after more than one year (93,061)  
Net assets 8,964    27,553 
 

Capital and reserves
     
Called up share capital 1    1 
Profit and loss account 8,963    27,552 
Shareholder's funds 8,964    27,553 
 


For the year ended 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006 the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 08 February 2024 and were signed by:


-------------------------------
Craig Campbell
Director
1
General Information
Almond Electric Gates Ltd is a private company, limited by shares, registered in Scotland, registration number SC625092, registration address 15A West End, West Calder, West Lothian, EH55 8EH.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Group accounts
The company is a parent company subject to the small companies regime. The company and its subsidiary comprise a small group. The company has, therefore, taken advantage of the option provided by section 398 of the Companies Act 2006 not to prepare group accounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Research and development expenditure
Research and development expenditure is charged to the income statement in the period in which it is incurred.
Website cost
Planning and operating costs for the company's website are charged to the income statement as incurred.
Preference dividends
Where preference shares are classed as liabilities rather than equity any preference dividends paid are included in interest payable and similar charges within the income statement.
2.

Average number of employees

Average number of employees during the year was 7 (2022 : 2).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Total
  £   £   £
At 01 April 2022 5,842    92,209    98,051 
Additions   23,538    23,538 
Disposals    
At 31 March 2023 5,842    115,747    121,589 
Depreciation
At 01 April 2022 1,466    21,171    22,637 
Charge for year 862    16,987    17,849 
On disposals    
At 31 March 2023 2,328    38,158    40,486 
Net book values
Closing balance as at 31 March 2023 3,514    77,589    81,103 
Opening balance as at 01 April 2022 4,375    71,038    75,413 


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