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NAPIER CS LTD

Registered Number
SC628360
(Scotland)

Unaudited Financial Statements for the Year ended
31 October 2023

NAPIER CS LTD
Company Information
for the year from 1 November 2022 to 31 October 2023

Directors

NAPIER, John Ronald
NAPIER, Ronald John

Company Secretary

SIMPSON, Gavin

Registered Address

24 Fairykirk Road
Rosyth
Dunfermline
KY11 2QQ

Registered Number

SC628360 (Scotland)
NAPIER CS LTD
Balance Sheet as at
31 October 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets3226,562218,025
226,562218,025
Current assets
Debtors3,193,2643,625,531
Cash at bank and on hand178,24466,794
3,371,5083,692,325
Creditors amounts falling due within one year4(2,050,854)(2,883,568)
Net current assets (liabilities)1,320,654808,757
Total assets less current liabilities1,547,2161,026,782
Net assets1,547,2161,026,782
Capital and reserves
Called up share capital100100
Profit and loss account1,547,1161,026,682
Shareholders' funds1,547,2161,026,782
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:
NAPIER, John Ronald
Director
Registered Company No. SC628360
NAPIER CS LTD
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.
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).
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
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:
2.Average number of employees

20232022
Average number of employees during the year3742
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 November 22409,510
Additions40,389
At 31 October 23449,899
Depreciation and impairment
At 01 November 22191,485
Charge for year31,852
At 31 October 23223,338
Net book value
At 31 October 23226,562
At 31 October 22218,025
4.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables1,742,6962,511,830
Taxation and social security35,27052,310
Other creditors-45,115
Accrued liabilities and deferred income272,888274,313
Total2,050,8542,883,568