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frs-countries:Scotland 2021-07-01 2022-06-30
Registered number: SC078255
Stepped Piston Engines Limited
Unaudited Financial Statements
For The Year Ended 30 June 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: SC078255
2023 2022
Notes £ £ £ £
FIXED ASSETS
Investments 5 52 52
52 52
CURRENT ASSETS
Debtors 6 175 175
175 175
Creditors: Amounts Falling Due Within One Year 7 (148,395 ) (148,395 )
NET CURRENT ASSETS (LIABILITIES) (148,220 ) (148,220 )
TOTAL ASSETS LESS CURRENT LIABILITIES (148,168 ) (148,168 )
NET LIABILITIES (148,168 ) (148,168 )
CAPITAL AND RESERVES
Called up share capital 8 169,046 169,046
Share premium account 185,826 185,826
Profit and Loss Account (503,040 ) (503,040 )
SHAREHOLDERS' FUNDS (148,168) (148,168)
For the year ending 30 June 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 N G Dunlop
Director
27/02/2024
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Stepped Piston Engines Limited is a private company, limited by shares, incorporated in Scotland, registered number SC078255 . The registered office is McKinnons Kilchoan, Kilmelford, Oban, PA34 4XD.
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. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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 25% Staright line
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 July 2022 7,464
As at 30 June 2023 7,464
Depreciation
As at 1 July 2022 7,464
As at 30 June 2023 7,464
Net Book Value
As at 30 June 2023 -
As at 1 July 2022 -
5. Investments
Unlisted
£
Cost
As at 1 July 2022 52
As at 30 June 2023 52
Provision
As at 1 July 2022 -
As at 30 June 2023 -
Net Book Value
As at 30 June 2023 52
As at 1 July 2022 52
Page 2
Page 3
6. Debtors
2023 2022
£ £
Due within one year
Other debtors 175 175
175 175
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Other creditors 803 803
Amounts owed to group undertakings 147,592 147,592
148,395 148,395
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 169,046 169,046
Page 3