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CORRYAN TRADING LIMITED

Registered Number
SC459781
(Scotland)

Unaudited Financial Statements for the Year ended
31 May 2023

CORRYAN TRADING LIMITED
Company Information
for the year from 1 June 2022 to 31 May 2023

Directors

MACLEOD, Cory John
MACLEOD, Derek

Company Secretary

MACLEOD, Coinneach

Registered Address

Welcome-In Filling Station
Lower Barvas
Isle Of Lewis
HS2 0RA

Registered Number

SC459781 (Scotland)
CORRYAN TRADING LIMITED
Balance Sheet as at
31 May 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets5483,092353,259
483,092353,259
Current assets
Stocks65,40257,848
Debtors10,32226,332
Cash at bank and on hand140,10071,194
215,824155,374
Creditors amounts falling due within one year(100,427)(579,402)
Net current assets (liabilities)115,397(424,028)
Total assets less current liabilities598,489(70,769)
Creditors amounts falling due after one year(338,127)-
Net assets260,362(70,769)
Capital and reserves
Called up share capital11
Profit and loss account260,361(70,770)
Shareholders' funds260,362(70,769)
The financial statements were approved and authorised for issue by the Board of Directors on 6 February 2024, and are signed on its behalf by:
MACLEOD, Derek
Director
Registered Company No. SC459781
CORRYAN TRADING LIMITED
Notes to the Financial Statements
for the year ended 31 May 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
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:

Reducing balance (%)Straight line (years)
Land and buildings-50
Plant and machinery-10
Fixtures and fittings25-
Vehicles25-
Stocks policy
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
4.Employee information

20232022
Average number of employees during the year65
5.Property, plant and equipment

Total

£
Cost or valuation
At 01 June 22625,377
Additions186,076
At 31 May 23811,453
Depreciation and impairment
At 01 June 22272,118
Charge for year56,243
At 31 May 23328,361
Net book value
At 31 May 23483,092
At 31 May 22353,259