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REGISTERED NUMBER: SC303939 (Scotland)















Financial Statements for the Year Ended 30 June 2023

for

Moray Facilities Ltd.

Moray Facilities Ltd. (Registered number: SC303939)






Contents of the Financial Statements
for the Year Ended 30 June 2023




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


Moray Facilities Ltd.

Company Information
for the Year Ended 30 June 2023







DIRECTORS: Mrs C MacKillop
Mrs S MacPhee





REGISTERED OFFICE: 6 Breac An Ord
Maryburgh
Dingwall
Ross-shire
IV7 8DH





REGISTERED NUMBER: SC303939 (Scotland)





ACCOUNTANTS: Highland Accountancy Practice
Chartered Accountants
Suite 1A, Willow House
Stoneyfield Business Park
Inverness
Highland
IV2 7PA

Moray Facilities Ltd. (Registered number: SC303939)

Abridged Balance Sheet
30 June 2023

30.6.23 30.6.22
£    £   
CURRENT ASSETS
Stocks 50,563 202,251
Debtors 45,000 45,000
Cash at bank 300,299 137,983
395,862 385,234
CREDITORS
Amounts falling due within one year 25,971 14,552
NET CURRENT ASSETS 369,891 370,682
TOTAL ASSETS LESS CURRENT
LIABILITIES

369,891

370,682

CREDITORS
Amounts falling due after more than one
year

62,320

158,320
NET ASSETS 307,571 212,362

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 307,471 212,262
SHAREHOLDERS' FUNDS 307,571 212,362

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Moray Facilities Ltd. (Registered number: SC303939)

Abridged Balance Sheet - continued
30 June 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 June 2023 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 February 2024 and were signed on its behalf by:





Mrs S MacPhee - Director


Moray Facilities Ltd. (Registered number: SC303939)

Notes to the Financial Statements
for the Year Ended 30 June 2023

1. STATUTORY INFORMATION

Moray Facilities Ltd. is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

4. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 June 2023 and 30 June 2022:

30.6.23 30.6.22
£    £   
Mrs C MacKillop and Mrs S MacPhee
Balance outstanding at start of year (158,320 ) (214,320 )
Amounts advanced 96,000 56,000
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (62,320 ) (158,320 )

5. ULTIMATE CONTROLLING PARTY

The company is controlled by the two directors, Mrs C MacKillop and Mrs S MacPhee.