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ROSSLYN NORTH LIMITED

Registered Number
SC520284
(Scotland)

Unaudited Financial Statements for the Year ended
31 October 2023

ROSSLYN NORTH LIMITED
Company Information
for the year from 1 November 2022 to 31 October 2023

Director

KEANE, Robert Antony

Registered Address

19 Adelphi
Merchant Quarter
Aberdeen
AB11 5BL

Registered Number

SC520284 (Scotland)
ROSSLYN NORTH LIMITED
Balance Sheet as at
31 October 2023

Notes

2023

2022

£

£

£

£

Called up share capital not paid1010
Fixed assets
Tangible assets33,248605
3,248605
Current assets
Stocks41,100,3001,100,300
Debtors150,92485,508
Cash at bank and on hand5601,710
1,251,7841,187,518
Creditors amounts falling due within one year5(55,738)(51,520)
Net current assets (liabilities)1,196,0561,136,008
Total assets less current liabilities1,199,3041,136,613
Creditors amounts falling due after one year6(1,205,052)(1,133,880)
Net assets(5,748)2,733
Capital and reserves
Called up share capital1010
Profit and loss account(5,758)2,723
Shareholders' funds(5,748)2,733
The financial statements were approved and authorised for issue by the Director on 31 July 2024, and are signed on its behalf by:
KEANE, Robert Antony
Director
Registered Company No. SC520284
ROSSLYN NORTH 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.
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)
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 year11
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 November 221,3481,348
Additions3,5803,580
At 31 October 234,9284,928
Depreciation and impairment
At 01 November 22743743
Charge for year937937
At 31 October 231,6801,680
Net book value
At 31 October 233,2483,248
At 31 October 22605605
4.Stocks

2023

2022

££
Finished goods1,100,3001,100,300
Total1,100,3001,100,300
5.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables51,93849,439
Taxation and social security2001,315
Other creditors190165
Accrued liabilities and deferred income3,410601
Total55,73851,520
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

££
Trade creditors / trade payables1,158,2501,086,825
Bank borrowings and overdrafts46,80247,055
Total1,205,0521,133,880