Acorah Software Products - Accounts Production 14.5.601 false true 31 July 2022 1 August 2021 false 1 August 2022 31 July 2023 31 July 2023 SC048983 Mr Alan Marr Mrs Elaine Marr iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC048983 2022-07-31 SC048983 2023-07-31 SC048983 2022-08-01 2023-07-31 SC048983 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-07-31 SC048983 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-08-01 2023-07-31 SC048983 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-07-31 SC048983 frs-core:RevaluationReserve 2022-07-31 SC048983 frs-core:RevaluationReserve 2023-07-31 SC048983 frs-core:ShareCapital 2023-07-31 SC048983 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31 SC048983 frs-bus:PrivateLimitedCompanyLtd 2022-08-01 2023-07-31 SC048983 frs-bus:FilletedAccounts 2022-08-01 2023-07-31 SC048983 frs-bus:SmallEntities 2022-08-01 2023-07-31 SC048983 frs-bus:AuditExempt-NoAccountantsReport 2022-08-01 2023-07-31 SC048983 frs-bus:SmallCompaniesRegimeForAccounts 2022-08-01 2023-07-31 SC048983 frs-bus:Director1 2022-08-01 2023-07-31 SC048983 frs-bus:CompanySecretary1 2022-08-01 2023-07-31 SC048983 frs-countries:Scotland 2022-08-01 2023-07-31 SC048983 2021-07-31 SC048983 2022-07-31 SC048983 2021-08-01 2022-07-31 SC048983 frs-core:RevaluationReserve 2022-07-31 SC048983 frs-core:ShareCapital 2022-07-31 SC048983 frs-core:RetainedEarningsAccumulatedLosses 2022-07-31
Registered number: SC048983
Tayside Refrigeration Limited
Financial Statements
For The Year Ended 31 July 2023
Arthur Garty & Co. Ltd.
161 Albert Street
Dundee
Tayside
DD4 6PX
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC048983
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 15,000 15,000
15,000 15,000
CURRENT ASSETS
Cash at bank and in hand 164 1,147
164 1,147
Creditors: Amounts Falling Due Within One Year 5 (2,045 ) (1,105 )
NET CURRENT ASSETS (LIABILITIES) (1,881 ) 42
TOTAL ASSETS LESS CURRENT LIABILITIES 13,119 15,042
NET ASSETS 13,119 15,042
CAPITAL AND RESERVES
Called up share capital 6 80 80
Revaluation reserve 7 12,449 12,449
Profit and Loss Account 590 2,513
SHAREHOLDERS' FUNDS 13,119 15,042
Page 1
Page 2
For the year ending 31 July 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 director acknowledges his 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 Alan Marr
Director
18th April 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
Tayside Refrigeration Limited is a private company, limited by shares, incorporated in Scotland, registered number SC048983 . The registered office is 3/7 Blackness Street, Dundee, DD1 5LR.
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:
Freehold Not provided
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 2)
1 2
4. Tangible Assets
Land & Property
Freehold
£
Cost or Valuation
As at 1 August 2022 15,000
As at 31 July 2023 15,000
Net Book Value
As at 31 July 2023 15,000
As at 1 August 2022 15,000
Cost or valuation as at 31 July 2023 represented by:
Land & Property
Freehold
£
At valuation 15,000
15,000
If the freehold property had not been revalued by the director it would have been included at its historical cost value of £2,551 (2022 - £2,551).
Page 3
Page 4
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Other creditors 2,045 1,105
6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 80 80
7. Reserves
Revaluation Reserve
£
As at 1 August 2022 12,449
As at 31 July 2023 12,449
Page 4