2022-08-012023-07-312023-07-31falseSC637415AM TILING SCOTLAND LTD.2024-07-3143290iso4217:GBPxbrli:pureSC6374152022-08-01SC6374152023-07-31SC6374152022-08-012023-07-31SC6374152021-08-01SC6374152022-07-31SC6374152021-08-012022-07-31SC637415bus:SmallEntities2022-08-012023-07-31SC637415bus:AuditExempt-NoAccountantsReport2022-08-012023-07-31SC637415bus:FullAccounts2022-08-012023-07-31SC637415bus:PrivateLimitedCompanyLtd2022-08-012023-07-31SC637415core:WithinOneYear2023-07-31SC637415core:AfterOneYear2023-07-31SC637415core:WithinOneYear2022-07-31SC637415core:AfterOneYear2022-07-31SC637415core:ShareCapital2023-07-31SC637415core:SharePremium2023-07-31SC637415core:RevaluationReserve2023-07-31SC637415core:OtherReservesSubtotal2023-07-31SC637415core:RetainedEarningsAccumulatedLosses2023-07-31SC637415core:ShareCapital2022-07-31SC637415core:SharePremium2022-07-31SC637415core:RevaluationReserve2022-07-31SC637415core:OtherReservesSubtotal2022-07-31SC637415core:RetainedEarningsAccumulatedLosses2022-07-31SC637415core:LandBuildings2023-07-31SC637415core:PlantMachinery2023-07-31SC637415core:Vehicles2023-07-31SC637415core:FurnitureFittings2023-07-31SC637415core:OfficeEquipment2023-07-31SC637415core:NetGoodwill2023-07-31SC637415core:IntangibleAssetsOtherThanGoodwill2023-07-31SC637415core:ListedExchangeTraded2023-07-31SC637415core:UnlistedNon-exchangeTraded2023-07-31SC637415core:LandBuildings2022-07-31SC637415core:PlantMachinery2022-07-31SC637415core:Vehicles2022-07-31SC637415core:FurnitureFittings2022-07-31SC637415core:OfficeEquipment2022-07-31SC637415core:NetGoodwill2022-07-31SC637415core:IntangibleAssetsOtherThanGoodwill2022-07-31SC637415core:ListedExchangeTraded2022-07-31SC637415core:UnlistedNon-exchangeTraded2022-07-31SC637415core:LandBuildings2022-08-012023-07-31SC637415core:PlantMachinery2022-08-012023-07-31SC637415core:Vehicles2022-08-012023-07-31SC637415core:FurnitureFittings2022-08-012023-07-31SC637415core:OfficeEquipment2022-08-012023-07-31SC637415core:NetGoodwill2022-08-012023-07-31SC637415core:IntangibleAssetsOtherThanGoodwill2022-08-012023-07-31SC637415core:ListedExchangeTraded2022-08-012023-07-31SC637415core:UnlistedNon-exchangeTraded2022-08-012023-07-31SC637415core:MoreThanFiveYears2022-08-012023-07-31SC637415core:Non-currentFinancialInstruments2023-07-31SC637415core:Non-currentFinancialInstruments2022-07-31SC637415dpl:CostSales2022-08-012023-07-31SC637415dpl:DistributionCosts2022-08-012023-07-31SC637415core:LandBuildings2022-08-012023-07-31SC637415core:PlantMachinery2022-08-012023-07-31SC637415core:Vehicles2022-08-012023-07-31SC637415core:FurnitureFittings2022-08-012023-07-31SC637415core:OfficeEquipment2022-08-012023-07-31SC637415dpl:AdministrativeExpenses2022-08-012023-07-31SC637415core:NetGoodwill2022-08-012023-07-31SC637415core:IntangibleAssetsOtherThanGoodwill2022-08-012023-07-31SC637415dpl:GroupUndertakings2022-08-012023-07-31SC637415dpl:ParticipatingInterests2022-08-012023-07-31SC637415dpl:GroupUndertakingscore:ListedExchangeTraded2022-08-012023-07-31SC637415core:ListedExchangeTraded2022-08-012023-07-31SC637415dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-08-012023-07-31SC637415core:UnlistedNon-exchangeTraded2022-08-012023-07-31SC637415dpl:CostSales2021-08-012022-07-31SC637415dpl:DistributionCosts2021-08-012022-07-31SC637415core:LandBuildings2021-08-012022-07-31SC637415core:PlantMachinery2021-08-012022-07-31SC637415core:Vehicles2021-08-012022-07-31SC637415core:FurnitureFittings2021-08-012022-07-31SC637415core:OfficeEquipment2021-08-012022-07-31SC637415dpl:AdministrativeExpenses2021-08-012022-07-31SC637415core:NetGoodwill2021-08-012022-07-31SC637415core:IntangibleAssetsOtherThanGoodwill2021-08-012022-07-31SC637415dpl:GroupUndertakings2021-08-012022-07-31SC637415dpl:ParticipatingInterests2021-08-012022-07-31SC637415dpl:GroupUndertakingscore:ListedExchangeTraded2021-08-012022-07-31SC637415core:ListedExchangeTraded2021-08-012022-07-31SC637415dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-08-012022-07-31SC637415core:UnlistedNon-exchangeTraded2021-08-012022-07-31SC637415core:NetGoodwill2023-07-31SC637415core:IntangibleAssetsOtherThanGoodwill2023-07-31SC637415core:LandBuildings2023-07-31SC637415core:PlantMachinery2023-07-31SC637415core:Vehicles2023-07-31SC637415core:FurnitureFittings2023-07-31SC637415core:OfficeEquipment2023-07-31SC637415core:AfterOneYear2023-07-31SC637415core:WithinOneYear2023-07-31SC637415core:ListedExchangeTraded2023-07-31SC637415core:UnlistedNon-exchangeTraded2023-07-31SC637415core:ShareCapital2023-07-31SC637415core:SharePremium2023-07-31SC637415core:RevaluationReserve2023-07-31SC637415core:OtherReservesSubtotal2023-07-31SC637415core:RetainedEarningsAccumulatedLosses2023-07-31SC637415core:NetGoodwill2022-07-31SC637415core:IntangibleAssetsOtherThanGoodwill2022-07-31SC637415core:LandBuildings2022-07-31SC637415core:PlantMachinery2022-07-31SC637415core:Vehicles2022-07-31SC637415core:FurnitureFittings2022-07-31SC637415core:OfficeEquipment2022-07-31SC637415core:AfterOneYear2022-07-31SC637415core:WithinOneYear2022-07-31SC637415core:ListedExchangeTraded2022-07-31SC637415core:UnlistedNon-exchangeTraded2022-07-31SC637415core:ShareCapital2022-07-31SC637415core:SharePremium2022-07-31SC637415core:RevaluationReserve2022-07-31SC637415core:OtherReservesSubtotal2022-07-31SC637415core:RetainedEarningsAccumulatedLosses2022-07-31SC637415core:NetGoodwill2021-08-01SC637415core:IntangibleAssetsOtherThanGoodwill2021-08-01SC637415core:LandBuildings2021-08-01SC637415core:PlantMachinery2021-08-01SC637415core:Vehicles2021-08-01SC637415core:FurnitureFittings2021-08-01SC637415core:OfficeEquipment2021-08-01SC637415core:AfterOneYear2021-08-01SC637415core:WithinOneYear2021-08-01SC637415core:ListedExchangeTraded2021-08-01SC637415core:UnlistedNon-exchangeTraded2021-08-01SC637415core:ShareCapital2021-08-01SC637415core:SharePremium2021-08-01SC637415core:RevaluationReserve2021-08-01SC637415core:OtherReservesSubtotal2021-08-01SC637415core:RetainedEarningsAccumulatedLosses2021-08-01SC637415core:AfterOneYear2022-08-012023-07-31SC637415core:WithinOneYear2022-08-012023-07-31SC637415core:Non-currentFinancialInstrumentscore:CostValuation2022-08-012023-07-31SC637415core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-08-012023-07-31SC637415core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-08-012023-07-31SC637415core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-08-012023-07-31SC637415core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-08-012023-07-31SC637415core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-08-012023-07-31SC637415core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-08-012023-07-31SC637415core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-08-012023-07-31SC637415core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-08-012023-07-31SC637415core:Non-currentFinancialInstrumentscore:CostValuation2023-07-31SC637415core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-07-31SC637415core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-07-31SC637415core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-07-31SC637415core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-07-31SC637415core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-07-31SC637415core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-07-31SC637415core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-07-31SC637415core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-07-31SC637415core:Non-currentFinancialInstrumentscore:CostValuation2022-07-31SC637415core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-07-31SC637415core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-07-31SC637415core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-07-31SC637415core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-07-31SC637415core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-07-31SC637415core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-07-31SC637415core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-07-31SC637415core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-07-31SC637415bus:Director12022-08-012023-07-31SC637415bus:Director22022-08-012023-07-31

AM TILING SCOTLAND LTD.

Registered Number
SC637415
(Scotland)

Unaudited Financial Statements for the Year ended
31 July 2023

AM TILING SCOTLAND LTD.
Company Information
for the year from 1 August 2022 to 31 July 2023

Directors

ALEXANDER, Scott Campbell
MCFADDEN, Brian Paul

Registered Address

20 Hugh Mciver Avenue
Paisley
PA2 7FF

Registered Number

SC637415 (Scotland)
AM TILING SCOTLAND LTD.
Balance Sheet as at
31 July 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets36,30424,627
6,30424,627
Current assets
Debtors4196,64673,195
Cash at bank and on hand20,19910,898
216,84584,093
Creditors amounts falling due within one year5(122,606)(45,362)
Net current assets (liabilities)94,23938,731
Total assets less current liabilities100,54363,358
Creditors amounts falling due after one year6(7,520)(12,731)
Accruals and deferred income-(2,341)
Net assets93,02348,286
Capital and reserves
Profit and loss account93,02348,286
Shareholders' funds93,02348,286
The financial statements were approved and authorised for issue by the Board of Directors on 31 July 2024, and are signed on its behalf by:
ALEXANDER, Scott Campbell
Director
Registered Company No. SC637415
AM TILING SCOTLAND LTD.
Notes to the Financial Statements
for the year ended 31 July 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Plant and machinery25
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
2.Average number of employees

20232022
Average number of employees during the year44
3.Tangible fixed assets

Plant & machinery

Total

££
Cost or valuation
At 01 August 2233,25933,259
Disposals(19,466)(19,466)
At 31 July 2313,79313,793
Depreciation and impairment
At 01 August 228,6328,632
Charge for year2,1012,101
On disposals(3,244)(3,244)
At 31 July 237,4897,489
Net book value
At 31 July 236,3046,304
At 31 July 2224,62724,627
4.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables119,74536,276
Other debtors76,90136,919
Total196,64673,195
5.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables43,98224,663
Bank borrowings and overdrafts2,5002,500
Taxation and social security65,02715,265
Finance lease and HP contracts2,7112,711
Other creditors8,386223
Total122,60645,362
6.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts4,5837,083
Other creditors2,9375,648
Total7,52012,731
7.Obligations under finance leases

2023

2022

££
Finance lease and HP contracts2,9375,648