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Company Registration No. SC671075 (Scotland)
Airth Electrical Ltd Unaudited accounts for the year ended 31 December 2023
Airth Electrical Ltd Unaudited accounts Contents
Page
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Airth Electrical Ltd Company Information for the year ended 31 December 2023
Directors
Lawrence Airth Margaret Airth
Secretary
Margaret Airth
Company Number
SC671075 (Scotland)
Registered Office
1 Woodlands Park Rosemount Blairgowrie Perthshire PH10 6UW
Accountants
Helen Hally CA The Retreat South Street Burrelton Perthshire PH13 9PE
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Airth Electrical Ltd Statement of financial position as at 31 December 2023
2023 
Notes
£ 
Fixed assets
Tangible assets
15,174 
Current assets
Inventories
2,000 
Debtors
2,183 
Cash at bank and in hand
13,776 
17,959 
Creditors: amounts falling due within one year
(33,114)
Net current liabilities
(15,155)
Net assets
19 
Capital and reserves
Called up share capital
10 
Profit and loss account
9 
Shareholders' funds
19 
For the year ending 31 December 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 24 February 2024 and were signed on its behalf by
Lawrence Airth Director Company Registration No. SC671075
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Airth Electrical Ltd Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
Airth Electrical Ltd is a private company, limited by shares, registered in Scotland, registration number SC671075. The registered office is 1 Woodlands Park, Rosemount, Blairgowrie, Perthshire, PH10 6UW.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Motor vehicles
15% reducing balance
Computer equipment
25% reducing balance
Stock
Stock has been valued at the lower of cost and net realisable value.
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 January 2023
4,033 
16,500 
3,927 
24,460 
At 31 December 2023
4,033 
16,500 
3,927 
24,460 
Depreciation
At 1 January 2023
3,474 
- 
2,954 
6,428 
Charge for the year
140 
2,475 
243 
2,858 
At 31 December 2023
3,614 
2,475 
3,197 
9,286 
Net book value
At 31 December 2023
419 
14,025 
730 
15,174 
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Airth Electrical Ltd Notes to the Accounts for the year ended 31 December 2023
5
Debtors
2023 
£ 
Amounts falling due after more than one year
Trade debtors
1,553 
Other debtors
630 
2,183 
6
Creditors: amounts falling due within one year
2023 
£ 
VAT
3,356 
Obligations under finance leases and hire purchase contracts
804 
Trade creditors
6,122 
Taxes and social security
13,932 
Loans from directors
8,295 
Accruals
605 
33,114 
7
Average number of employees
During the year the average number of employees was 1.
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