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2022-11-30 SC520333 17 2021-12-01 2022-11-30 SC520333 frs-core:CurrentFinancialInstruments 17 2022-11-30 SC520333 frs-core:Non-currentFinancialInstruments 17 2022-11-30 SC520333 18 2021-12-01 2022-11-30 SC520333 frs-core:CurrentFinancialInstruments 18 2022-11-30 SC520333 frs-core:Non-currentFinancialInstruments 18 2022-11-30 SC520333 19 2021-12-01 2022-11-30 SC520333 frs-core:CurrentFinancialInstruments 19 2022-11-30 SC520333 frs-core:Non-currentFinancialInstruments 19 2022-11-30 SC520333 20 2021-12-01 2022-11-30 SC520333 frs-core:CurrentFinancialInstruments 20 2022-11-30 SC520333 frs-core:Non-currentFinancialInstruments 20 2022-11-30 SC520333 dpl-frs:Item1 2021-12-01 2022-11-30 SC520333 dpl-frs:Item1 2021-11-30 SC520333 dpl-frs:Item1 2022-11-30 SC520333 dpl-frs:CostSales dpl-frs:Item1 2021-12-01 2022-11-30 SC520333 dpl-frs:CostSales dpl-frs:Item1 2021-11-30 SC520333 dpl-frs:CostSales dpl-frs:Item1 2022-11-30 SC520333 dpl-frs:DistributionCosts dpl-frs:Item1 2021-12-01 2022-11-30 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2021-11-30 SC520333 dpl-frs:Item4 2022-11-30 SC520333 dpl-frs:CostSales dpl-frs:Item4 2021-12-01 2022-11-30 SC520333 dpl-frs:CostSales dpl-frs:Item4 2021-11-30 SC520333 dpl-frs:CostSales dpl-frs:Item4 2022-11-30 SC520333 dpl-frs:DistributionCosts dpl-frs:Item4 2021-12-01 2022-11-30 SC520333 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-12-01 2022-11-30 SC520333 dpl-frs:Item5 2021-12-01 2022-11-30 SC520333 dpl-frs:Item5 2021-11-30 SC520333 dpl-frs:Item5 2022-11-30 SC520333 dpl-frs:CostSales dpl-frs:Item5 2021-12-01 2022-11-30 SC520333 dpl-frs:CostSales dpl-frs:Item5 2021-11-30 SC520333 dpl-frs:CostSales dpl-frs:Item5 2022-11-30 SC520333 dpl-frs:DistributionCosts dpl-frs:Item5 2021-12-01 2022-11-30 SC520333 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-12-01 2022-11-30 SC520333 dpl-frs:Item6 2021-12-01 2022-11-30 SC520333 dpl-frs:Item6 2021-11-30 SC520333 dpl-frs:Item6 2022-11-30 SC520333 dpl-frs:CostSales dpl-frs:Item6 2021-12-01 2022-11-30 SC520333 dpl-frs:CostSales dpl-frs:Item6 2021-11-30 SC520333 dpl-frs:CostSales dpl-frs:Item6 2022-11-30 SC520333 dpl-frs:DistributionCosts dpl-frs:Item6 2021-12-01 2022-11-30 SC520333 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-12-01 2022-11-30 SC520333 dpl-frs:Item7 2021-12-01 2022-11-30 SC520333 dpl-frs:Item7 2021-11-30 SC520333 dpl-frs:Item7 2022-11-30 SC520333 dpl-frs:CostSales dpl-frs:Item7 2021-12-01 2022-11-30 SC520333 dpl-frs:CostSales dpl-frs:Item7 2021-11-30 SC520333 dpl-frs:CostSales dpl-frs:Item7 2022-11-30 SC520333 dpl-frs:DistributionCosts dpl-frs:Item7 2021-12-01 2022-11-30 SC520333 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-12-01 2022-11-30 SC520333 dpl-frs:Item8 2021-12-01 2022-11-30 SC520333 dpl-frs:Item8 2021-11-30 SC520333 dpl-frs:Item8 2022-11-30 SC520333 dpl-frs:CostSales dpl-frs:Item8 2021-12-01 2022-11-30 SC520333 dpl-frs:CostSales dpl-frs:Item8 2021-11-30 SC520333 dpl-frs:CostSales dpl-frs:Item8 2022-11-30 SC520333 dpl-frs:DistributionCosts dpl-frs:Item8 2021-12-01 2022-11-30 SC520333 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-12-01 2022-11-30 SC520333 dpl-frs:Item9 2021-12-01 2022-11-30 SC520333 dpl-frs:Item9 2021-11-30 SC520333 dpl-frs:Item9 2022-11-30 SC520333 dpl-frs:CostSales dpl-frs:Item9 2021-12-01 2022-11-30 SC520333 dpl-frs:CostSales dpl-frs:Item9 2021-11-30 SC520333 dpl-frs:CostSales dpl-frs:Item9 2022-11-30 SC520333 dpl-frs:DistributionCosts dpl-frs:Item9 2021-12-01 2022-11-30 SC520333 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-12-01 2022-11-30 SC520333 dpl-frs:Item10 2021-12-01 2022-11-30 SC520333 dpl-frs:Item10 2021-11-30 SC520333 dpl-frs:Item10 2022-11-30 SC520333 dpl-frs:CostSales dpl-frs:Item10 2021-12-01 2022-11-30 SC520333 dpl-frs:CostSales dpl-frs:Item10 2021-11-30 SC520333 dpl-frs:CostSales dpl-frs:Item10 2022-11-30 SC520333 dpl-frs:DistributionCosts dpl-frs:Item10 2021-12-01 2022-11-30 SC520333 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-12-01 2022-11-30 SC520333 dpl-frs:Item11 2021-12-01 2022-11-30 SC520333 dpl-frs:Item11 2021-11-30 SC520333 dpl-frs:Item11 2022-11-30 SC520333 dpl-frs:CostSales dpl-frs:Item11 2021-12-01 2022-11-30 SC520333 dpl-frs:CostSales dpl-frs:Item11 2021-11-30 SC520333 dpl-frs:CostSales dpl-frs:Item11 2022-11-30 SC520333 dpl-frs:DistributionCosts dpl-frs:Item11 2021-12-01 2022-11-30 SC520333 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-12-01 2022-11-30 SC520333 dpl-frs:Item12 2021-12-01 2022-11-30 SC520333 dpl-frs:Item12 2021-11-30 SC520333 dpl-frs:Item12 2022-11-30 SC520333 dpl-frs:CostSales dpl-frs:Item12 2021-12-01 2022-11-30 SC520333 dpl-frs:CostSales dpl-frs:Item12 2021-11-30 SC520333 dpl-frs:CostSales dpl-frs:Item12 2022-11-30 SC520333 dpl-frs:DistributionCosts dpl-frs:Item12 2021-12-01 2022-11-30 SC520333 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-12-01 2022-11-30 SC520333 1 2021-12-01 2022-11-30 SC520333 frs-countries:Scotland 2021-12-01 2022-11-30
Registered number: SC520333
G & G Contracts (Scotland) Ltd
Financial Statements
For The Year Ended 30 November 2023
Gillespie's Fife
Financial Statements
Contents
Page
Accountants' Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountants' Report
Chartered Accountants' report to the directors on the preparation of the unaudited statutory accounts of G & G Contracts (Scotland) Ltd For The Year Ended 30 November 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of G & G Contracts (Scotland) Ltd For The Year Ended 30 November 2023 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the accounting records and from information and explanations you have given to us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.
This report is made solely to the directors of G & G Contracts (Scotland) Ltd , as a body, in accordance with the terms of our engagement letter dated 16 November 2015. Our work has been undertaken solely to prepare for your approval the accounts of G & G Contracts (Scotland) Ltd and state those matters that we have agreed to state to the directors of G & G Contracts (Scotland) Ltd , as a body, in this report in accordance with AAF 2/10 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than G & G Contracts (Scotland) Ltd and its directors, as a body, for our work or for this report.
It is your duty to ensure that G & G Contracts (Scotland) Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of G & G Contracts (Scotland) Ltd . You consider that G & G Contracts (Scotland) Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of G & G Contracts (Scotland) Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
20th February 2024
Gillespie's Fife
Accountants
Fric Ajax Way
Methil
Leven
KY8 3RS
Page 1
Page 2
Balance Sheet
Registered number: SC520333
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,706 2,134
Investments 1 1
1,707 2,135
CURRENT ASSETS
Debtors 5 25,991 28,544
Cash at bank and in hand 15,090 35,679
41,081 64,223
Creditors: Amounts Falling Due Within One Year 6 (23,182 ) (40,034 )
NET CURRENT ASSETS (LIABILITIES) 17,899 24,189
TOTAL ASSETS LESS CURRENT LIABILITIES 19,606 26,324
PROVISIONS FOR LIABILITIES
Deferred Taxation 7 (324 ) (405 )
NET ASSETS 19,282 25,919
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 19,182 25,819
SHAREHOLDERS' FUNDS 19,282 25,919
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For the year ending 30 November 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 Brian Gay
Director
20th February 2024
The notes on pages 4 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
G & G Contracts (Scotland) Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC520333 . The registered office is 3 Forresters Gait, Coaltown Of Balgonie, Glenrothes, Fife, KY7 6GT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and net of trade discounts
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% reducing balance
Motor Vehicles 25% reducing balance
2.4. Taxation
Corporation tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
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4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 December 2022 9,939
As at 30 November 2023 9,939
Depreciation
As at 1 December 2022 7,805
Provided during the period 428
As at 30 November 2023 8,233
Net Book Value
As at 30 November 2023 1,706
As at 1 December 2022 2,134
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors - 1,170
Other debtors 25,000 25,000
CIS Tax 991 2,374
25,991 28,544
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 240 228
Corporation tax 3,216 6,176
Accruals and deferred income 1,410 1,290
Directors' loan accounts 18,316 32,340
23,182 40,034
7. Deferred Taxation
The provision for deferred tax is made up as follows:
2023 2022
£ £
Other timing differences 324 405
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
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9. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans from directors:
As at 1 December 2022 Amounts advanced Amounts repaid Amounts written off As at 30 November 2023
£ £ £ £ £
Mr Brian Gay 32,340 23,154 (37,178 ) - 18,316
The above loan is unsecured, interest free and repayable on demand.
10. Dividends
2023 2022
£ £
On equity shares:
Final dividend paid 20,000 20,000
20,000 20,000
11. Related Party Transactions
G&G Contracts (Scotland) Ltd hold 50% of the shareholding in Blair Smart Ltd.

During the year G&G Contracts (Scotland) Ltd made sales to Blair Smart Ltd to the value of £51,872.

At 30 November 2022, Debtors include an amount of £26,170 due from Blair Smart Ltd.
12. Ultimate Controlling Party
The company's ultimate controlling party is Brian Gay by virtue of his ownership of 50% of the issued share capital in the company.
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