1 November 2022 false No description of principal activity Taxfiler 2024.4 SC444888business:PrivateLimitedCompanyLtd2022-11-012023-10-31 SC4448882022-10-31 SC4448882022-11-012023-10-31 SC444888business:AuditExemptWithAccountantsReport2022-11-012023-10-31 SC444888business:FilletedAccounts2022-11-012023-10-31 SC4448882023-10-31 SC444888business:Director12022-11-012023-10-31 SC444888business:Director22022-11-012023-10-31 SC444888business:RegisteredOffice2022-11-012023-10-31 SC4448882022-10-31 SC444888core:WithinOneYear2023-10-31 SC444888core:WithinOneYear2022-10-31 SC444888core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-10-31 SC444888core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-10-31 SC444888core:PreviouslyStatedAmount2023-10-31 SC444888core:PreviouslyStatedAmount2022-10-31 SC444888business:SmallEntities2022-11-012023-10-31 SC444888countries:Scotland2022-11-012023-10-31 SC444888core:LandBuildings2022-10-31 SC444888core:PlantMachinery2022-10-31 SC444888core:FurnitureFittings2022-10-31 SC444888core:LandBuildings2023-10-31 SC444888core:PlantMachinery2023-10-31 SC444888core:FurnitureFittings2023-10-31 SC444888core:LandBuildings2022-11-012023-10-31 SC444888core:PlantMachinery2022-11-012023-10-31 SC444888core:FurnitureFittings2022-11-012023-10-31 SC4448882021-11-012022-10-31 iso4217:GBP xbrli:pure
Company Registration No. SC444888 (Scotland)
UPPERKIRKGATE LIMITED Unaudited accounts for the year ended 31 October 2023
UPPERKIRKGATE LIMITED Unaudited accounts Contents
Page
- 2 -
UPPERKIRKGATE LIMITED Company Information for the year ended 31 October 2023
Directors
Stuart Leslie Crichton Anne Lorraine Crichton
Company Number
SC444888 (Scotland)
Registered Office
89 NETHERGATE DUNDEE DD1 4DH
Accountants
Darren Kane MAAT Figure Four Accounting Ltd Office 2, 10 Milton Street Dundee DD3 6QQ
- 3 -
UPPERKIRKGATE LIMITED Statement of financial position as at 31 October 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
11,785 
17,283 
Current assets
Cash at bank and in hand
5,847 
7,779 
Creditors: amounts falling due within one year
(21,197)
(26,440)
Net current liabilities
(15,350)
(18,661)
Net liabilities
(3,565)
(1,378)
Capital and reserves
Profit and loss account
(3,565)
(1,378)
Shareholders' funds
(3,565)
(1,378)
For the year ending 31 October 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 27 July 2024 and were signed on its behalf by
Stuart Leslie Crichton Director Company Registration No. SC444888
- 4 -
UPPERKIRKGATE LIMITED Notes to the Accounts for the year ended 31 October 2023
1
Statutory information
UPPERKIRKGATE LIMITED is a private company, limited by shares, registered in Scotland, registration number SC444888. The registered office is 89 NETHERGATE, DUNDEE, DD1 4DH.
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 remained unchanged from the previous year, and also 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 and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 November 2022
17,416 
55,553 
139 
73,108 
At 31 October 2023
17,416 
55,553 
139 
73,108 
Depreciation
At 1 November 2022
13,603 
42,084 
138 
55,825 
Charge for the year
2,612 
2,886 
- 
5,498 
At 31 October 2023
16,215 
44,970 
138 
61,323 
Net book value
At 31 October 2023
1,201 
10,583 
1 
11,785 
At 31 October 2022
3,813 
13,469 
1 
17,283 
5
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
4,149 
7,821 
Trade creditors
17,048 
18,619 
21,197 
26,440 
6
Average number of employees
During the year the average number of employees was 10 (2022: 10).
- 5 -