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SC586739 dpl-frs:Item11 2021-03-31 SC586739 dpl-frs:Item11 2022-03-31 SC586739 dpl-frs:CostSales dpl-frs:Item11 2021-04-01 2022-03-31 SC586739 dpl-frs:CostSales dpl-frs:Item11 2021-03-31 SC586739 dpl-frs:CostSales dpl-frs:Item11 2022-03-31 SC586739 dpl-frs:DistributionCosts dpl-frs:Item11 2021-04-01 2022-03-31 SC586739 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-04-01 2022-03-31 SC586739 dpl-frs:Item12 2021-04-01 2022-03-31 SC586739 dpl-frs:Item12 2021-03-31 SC586739 dpl-frs:Item12 2022-03-31 SC586739 dpl-frs:CostSales dpl-frs:Item12 2021-04-01 2022-03-31 SC586739 dpl-frs:CostSales dpl-frs:Item12 2021-03-31 SC586739 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 SC586739 dpl-frs:DistributionCosts dpl-frs:Item12 2021-04-01 2022-03-31 SC586739 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-04-01 2022-03-31 SC586739 1 2021-04-01 2022-03-31 SC586739 frs-countries:Scotland 2021-04-01 2022-03-31
Registered number: SC586739
GSW Maintenance Limited
Unaudited Financial Statements
For The Year Ended 31 March 2023
Almond Valley Accounting Limited
CIMA
C/O Av Accounting, Suite 14 Ellismuir House
Ellismuir Way
Tannochside
G71 5PW
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC586739
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 31,281 39,101
31,281 39,101
CURRENT ASSETS
Debtors 5 39,980 44,736
Cash at bank and in hand 26,574 31,229
66,554 75,965
Creditors: Amounts Falling Due Within One Year 6 (82,519 ) (46,198 )
NET CURRENT ASSETS (LIABILITIES) (15,965 ) 29,767
TOTAL ASSETS LESS CURRENT LIABILITIES 15,316 68,868
Creditors: Amounts Falling Due After More Than One Year 7 (34,129 ) (53,435 )
NET (LIABILITIES)/ASSETS (18,813 ) 15,433
CAPITAL AND RESERVES
Called up share capital 9 2 1
Profit and Loss Account (18,815 ) 15,432
SHAREHOLDERS' FUNDS (18,813) 15,433
Page 1
Page 2
For the year ending 31 March 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 Graham Wallace
Director
23/01/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
GSW Maintenance Limited is a private company, limited by shares, incorporated in Scotland, registered number SC586739 . The registered office is 148-150 Cumbernauld Road, Muirhead, Glasgow, G69 9DX.
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. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. 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:
Motor Vehicles 20% reducing balance
Computer Equipment 20% reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable.
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 years 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.
Current 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 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: 3 (2022: 3)
3 3
Page 3
Page 4
4. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost
As at 1 April 2022 55,752 1,581 57,333
As at 31 March 2023 55,752 1,581 57,333
Depreciation
As at 1 April 2022 17,616 616 18,232
Provided during the period 7,627 193 7,820
As at 31 March 2023 25,243 809 26,052
Net Book Value
As at 31 March 2023 30,509 772 31,281
As at 1 April 2022 38,136 965 39,101
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 5,111 23,505
Other taxes and social security 15,067 8,712
Net wages - 1,177
Directors' loan accounts 19,802 11,342
39,980 44,736
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 2,069 1,275
Bank loans and overdrafts 8,507 8,519
Corporation tax 40,192 27,517
VAT 6,208 1,795
Company credit card 21,654 5,798
Accruals and deferred income 3,889 1,294
82,519 46,198
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 18,010 28,500
Bank loans 16,119 24,935
34,129 53,435
Page 4
Page 5
8. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 2,069 1,275
Later than one year and not later than five years 18,010 28,500
20,079 29,775
20,079 29,775
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 1
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2022 Amounts advanced Amounts repaid Amounts written off As at 31 March 2023
£ £ £ £ £
Mr Graham Wallace 11,342 11,180 12,622 - 9,900
Mrs Suzanne Wallace - 9,901 - - 9,901
The above loan is unsecured, interest free and repayable on demand.
Page 5