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KEASIM EDINBURGH LIMITED

Registered Number
SC560033
(Scotland)

Unaudited Financial Statements for the Year ended
31 October 2023

KEASIM EDINBURGH LIMITED
Company Information
for the year from 1 November 2022 to 31 October 2023

Director

KEANE, Simon Paul

Registered Address

Malones Edinburgh
242 Morrison Street
Edinburgh
EH3 8DT

Registered Number

SC560033 (Scotland)
KEASIM EDINBURGH LIMITED
Balance Sheet as at
31 October 2023

Notes

2023

2022

£

£

£

£

Called up share capital not paid1010
Fixed assets
Tangible assets3316,884435,473
316,884435,473
Current assets
Stocks420,10976,674
Debtors120,10145,961
Cash at bank and on hand69,999100,814
210,209223,449
Creditors amounts falling due within one year5(242,127)(280,002)
Net current assets (liabilities)(31,908)(56,543)
Total assets less current liabilities284,976378,930
Creditors amounts falling due after one year6(24,885)(171,315)
Provisions for liabilities7(30,684)-
Net assets229,407207,615
Capital and reserves
Called up share capital1010
Profit and loss account229,397207,605
Shareholders' funds229,407207,615
The financial statements were approved and authorised for issue by the Director on 18 July 2024, and are signed on its behalf by:
KEANE, Simon Paul
Director
Registered Company No. SC560033
KEASIM EDINBURGH LIMITED
Notes to the Financial Statements
for the year ended 31 October 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. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
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:

Straight line (years)
Plant and machinery5
Fixtures and fittings5
Vehicles5
Office Equipment5
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).
2.Average number of employees

20232022
Average number of employees during the year3710
3.Tangible fixed assets

Land & buildings

Vehicles

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 November 22351,943-442,64729,527824,117
Additions-8,97014,968-23,938
At 31 October 23351,9438,970457,61529,527848,055
Depreciation and impairment
At 01 November 2267,956-312,4998,189388,644
Charge for year70,38815066,0845,905142,527
At 31 October 23138,344150378,58314,094531,171
Net book value
At 31 October 23213,5998,82079,03215,433316,884
At 31 October 22283,987-130,14821,338435,473
4.Stocks

2023

2022

££
Finished goods20,10976,674
Total20,10976,674
5.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables89,74381,183
Amounts owed to related parties-10
Taxation and social security95,00899,313
Other creditors6,19936,892
Accrued liabilities and deferred income51,17762,604
Total242,127280,002
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.
6.Creditors: amounts due after one year

2023

2022

££
Other creditors24,885171,315
Total24,885171,315
7.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)30,684-
Total30,684-