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frs-bus:PreferenceShareClass4 2022-06-30 SC521301 frs-bus:PreferenceShareClass5 2021-07-01 2022-06-30 SC521301 frs-bus:PreferenceShareClass5 2021-06-30 SC521301 frs-bus:PreferenceShareClass5 2022-06-30 SC521301 1 2021-07-01 2022-06-30 SC521301 1 2022-06-30 SC521301 1 2021-07-01 2022-06-30 SC521301 frs-core:LeasedAssets 2021-07-01 2022-06-30 SC521301 frs-core:OwnedAssets 2021-07-01 2022-06-30 SC521301 frs-core:CurrencyRisk 2021-07-01 2022-06-30 SC521301 frs-core:MarketRisk 2021-07-01 2022-06-30 SC521301 frs-core:InterestRateRisk 2021-07-01 2022-06-30 SC521301 frs-core:DeferredTaxation 2021-07-01 2022-06-30 SC521301 frs-core:DeferredTaxation 2021-06-30 SC521301 frs-core:DeferredTaxation 2022-06-30 SC521301 frs-core:OtherProvisionsContingentLiabilities 2021-07-01 2022-06-30 SC521301 frs-core:OtherProvisionsContingentLiabilities 2021-06-30 SC521301 frs-core:OtherProvisionsContingentLiabilities 2022-06-30 SC521301 frs-core:ProvisionsDeferredTax 2022-06-30 SC521301 frs-core:OtherDeferredTax 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Registered number: SC521301
Safeguard Facilities Management Scotland Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC521301
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 139,576 139,576
139,576 139,576
CURRENT ASSETS
Debtors 5 17,644 29,146
Cash at bank and in hand 2,057 2,218
19,701 31,364
Creditors: Amounts Falling Due Within One Year 6 (22,970 ) (25,338 )
NET CURRENT ASSETS (LIABILITIES) (3,269 ) 6,026
TOTAL ASSETS LESS CURRENT LIABILITIES 136,307 145,602
Creditors: Amounts Falling Due After More Than One Year 7 (120,694 ) (133,284 )
NET ASSETS 15,613 12,318
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account 15,611 12,316
SHAREHOLDERS' FUNDS 15,613 12,318
Page 1
Page 2
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 Keith Muirhead
Director
28/03/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Safeguard Facilities Management Scotland Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC521301 . The registered office is Unit A, Block 10,, Moorfield Industrial Estate, Kilmarnock, KA2 0BA.
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. Taxation
Income 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 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.
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
4. Tangible Assets
Investment Properties
£
Cost
As at 1 July 2022 139,576
As at 30 June 2023 139,576
Net Book Value
As at 30 June 2023 139,576
As at 1 July 2022 139,576
Page 3
Page 4
5. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 450 1,500
Other debtors 17,194 27,646
17,644 29,146
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Bank loans and overdrafts 7,000 9,704
Other loans 4,837 4,778
Corporation tax 5,143 5,466
Accruals and deferred income 5,680 5,080
Directors' loan accounts 310 310
22,970 25,338
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 117,694 125,992
Other loans 3,000 7,292
120,694 133,284
8. Secured Creditors
Of the creditors the following amounts are secured.
2023 2022
£ £
Bank loans and overdrafts 117,694 135,679
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
10. Related Party Transactions
Safeguard Security Systems (Scotland) Ltd.
Common Director
At the Balance Sheet date the amount due from Safeguard Facilities Management Scotland Ltd. was £17,194 (2022: £27,646).
Page 4