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CASC (ABERDEEN) LIMITED

Registered Number
SC446378
(Scotland)

Unaudited Financial Statements for the Year ended
30 September 2023

CASC (ABERDEEN) LIMITED
Company Information
for the year from 1 October 2022 to 30 September 2023

Directors

WEST, Paul Alan
WEST, William Trew

Registered Address

1 East Craibstone Street
Aberdeen
AB11 6YQ

Registered Number

SC446378 (Scotland)
CASC (ABERDEEN) LIMITED
Balance Sheet as at
30 September 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets3137,144141,876
137,144141,876
Current assets
Stocks161,000155,200
Debtors3,9603,300
Cash at bank and on hand6,3292,615
171,289161,115
Creditors amounts falling due within one year4(203,110)(185,759)
Net current assets (liabilities)(31,821)(24,644)
Total assets less current liabilities105,323117,232
Creditors amounts falling due after one year(498,172)(433,371)
Net assets(392,849)(316,139)
Capital and reserves
Called up share capital100100
Profit and loss account(392,949)(316,239)
Shareholders' funds(392,849)(316,139)
The financial statements were approved and authorised for issue by the Board of Directors on 26 April 2024, and are signed on its behalf by:
WEST, Paul Alan
Director
Registered Company No. SC446378
CASC (ABERDEEN) LIMITED
Notes to the Financial Statements
for the year ended 30 September 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Government grants or assistance
Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received. A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions, it is recognised in income where the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.
2.Average number of employees

20232022
Average number of employees during the year1214
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 October 22266,169
Additions21,009
At 30 September 23287,178
Depreciation and impairment
At 01 October 22124,294
Charge for year25,740
At 30 September 23150,034
Net book value
At 30 September 23137,144
At 30 September 22141,876
4.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables155,933140,359
Bank borrowings and overdrafts37,32834,040
Taxation and social security9,84911,360
Total203,110185,759
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
5.Related party transactions
During the year, credits were received from the Directors of £111,984, which resulted in amounts due from the Company at the year end of £393,976 (2022: £281,992). The loan is unsecured and interest free, with no fixed repayment terms in place.