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REGISTERED NUMBER: SC413830 (Scotland)















Unaudited Financial Statements for the Year Ended 31 December 2023

for

Arvikaconsult Ltd

Arvikaconsult Ltd (Registered number: SC413830)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


Arvikaconsult Ltd

Company Information
for the Year Ended 31 December 2023







DIRECTORS: F A MacCulloch
Mrs C A MacCulloch





REGISTERED OFFICE: Arvika
Birchwood
Hilton of Embo
Dornoch
Sutherland
IV25 3PW





REGISTERED NUMBER: SC413830 (Scotland)





ACCOUNTANTS: Mackay & Co
Chartered Accountants
Unit 8
Golspie Business Park
Golspie
Sutherland
KW10 6UB

Arvikaconsult Ltd (Registered number: SC413830)

Abridged Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 57,883 59,090
Investments 5 37,676 23,717
95,559 82,807

CURRENT ASSETS
Debtors 50,297 26,097
Cash at bank 33,861 63,115
84,158 89,212
CREDITORS
Amounts falling due within one year 40,992 47,167
NET CURRENT ASSETS 43,166 42,045
TOTAL ASSETS LESS CURRENT
LIABILITIES

138,725

124,852

PROVISIONS FOR LIABILITIES 1,312 1,344
NET ASSETS 137,413 123,508

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 137,411 123,506
SHAREHOLDERS' FUNDS 137,413 123,508

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

Arvikaconsult Ltd (Registered number: SC413830)

Abridged Balance Sheet - continued
31 December 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 Income Statement and an abridged Balance Sheet for the year ended 31 December 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 25 March 2024 and were signed on its behalf by:





F A MacCulloch - Director


Arvikaconsult Ltd (Registered number: SC413830)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

Arvikaconsult 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 as modified by the revaluation of certain assets.

Turnover
Turnover represents net invoiced sale of services, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - 2% on reducing balance
Plant and machinery etc - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Arvikaconsult Ltd (Registered number: SC413830)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - 3 ) .

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 January 2023 97,855
Additions 2,133
At 31 December 2023 99,988
DEPRECIATION
At 1 January 2023 38,765
Charge for year 3,340
At 31 December 2023 42,105
NET BOOK VALUE
At 31 December 2023 57,883
At 31 December 2022 59,090

5. FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:
Totals
£   
COST OR VALUATION
At 1 January 2023 23,717
Additions 10,000
Revaluations 3,959
At 31 December 2023 37,676
NET BOOK VALUE
At 31 December 2023 37,676
At 31 December 2022 23,717

Cost or valuation at 31 December 2023 is represented by:
Totals
£   
Valuation in 2022 (1,208 )
Valuation in 2023 3,959
Cost 34,925
37,676