IRIS Accounts Production v24.1.0.578 SC494730 director 1.11.22 31.10.23 31.10.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC4947302022-10-31SC4947302023-10-31SC4947302022-11-012023-10-31SC4947302021-10-31SC4947302021-11-012022-10-31SC4947302022-10-31SC494730ns15:Scotland2022-11-012023-10-31SC494730ns14:PoundSterling2022-11-012023-10-31SC494730ns10:Director12022-11-012023-10-31SC494730ns10:PrivateLimitedCompanyLtd2022-11-012023-10-31SC494730ns10:SmallEntities2022-11-012023-10-31SC494730ns10:AuditExempt-NoAccountantsReport2022-11-012023-10-31SC494730ns10:SmallCompaniesRegimeForDirectorsReport2022-11-012023-10-31SC494730ns10:SmallCompaniesRegimeForAccounts2022-11-012023-10-31SC494730ns10:FullAccounts2022-11-012023-10-31SC494730ns10:RegisteredOffice2022-11-012023-10-31SC494730ns5:CurrentFinancialInstruments2023-10-31SC494730ns5:CurrentFinancialInstruments2022-10-31SC494730ns5:Non-currentFinancialInstruments2023-10-31SC494730ns5:Non-currentFinancialInstruments2022-10-31SC494730ns5:ShareCapital2023-10-31SC494730ns5:ShareCapital2022-10-31SC494730ns5:RetainedEarningsAccumulatedLosses2023-10-31SC494730ns5:RetainedEarningsAccumulatedLosses2022-10-31SC494730ns5:MotorVehicles2022-11-012023-10-31SC494730ns5:MotorVehicles2022-10-31SC494730ns5:MotorVehicles2023-10-31SC494730ns5:MotorVehicles2022-10-31SC494730ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-10-31SC494730ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-10-31
REGISTERED NUMBER: SC494730 (Scotland)














UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2023

FOR

SPITTAL HAULAGE SCOTLAND LIMITED

SPITTAL HAULAGE SCOTLAND LIMITED (REGISTERED NUMBER: SC494730)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


SPITTAL HAULAGE SCOTLAND LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 OCTOBER 2023







DIRECTOR: A H Spittal





REGISTERED OFFICE: Berryhill Farm
Auchinleck
Ayrshire
KA18 2NB





REGISTERED NUMBER: SC494730 (Scotland)





ACCOUNTANTS: Henry Brown & Co
Chartered Accountants
26 Portland Road
Kilmarnock
Ayrshire
KA1 2EB

SPITTAL HAULAGE SCOTLAND LIMITED (REGISTERED NUMBER: SC494730)

BALANCE SHEET
31 OCTOBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 439,408 410,194

CURRENT ASSETS
Debtors 5 251,974 296,814
Cash at bank 279,532 186,421
531,506 483,235
CREDITORS
Amounts falling due within one year 6 124,387 148,813
NET CURRENT ASSETS 407,119 334,422
TOTAL ASSETS LESS CURRENT
LIABILITIES

846,527

744,616

CREDITORS
Amounts falling due after more than one year 7 (23,098 ) (32,762 )

PROVISIONS FOR LIABILITIES (113,921 ) (102,272 )
NET ASSETS 709,508 609,582

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 709,507 609,581
SHAREHOLDERS' FUNDS 709,508 609,582

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

SPITTAL HAULAGE SCOTLAND LIMITED (REGISTERED NUMBER: SC494730)

BALANCE SHEET - continued
31 OCTOBER 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 4 July 2024 and were signed by:





A H Spittal - Director


SPITTAL HAULAGE SCOTLAND LIMITED (REGISTERED NUMBER: SC494730)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

1. STATUTORY INFORMATION

Spittal Haulage Scotland Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


The accounts relate to a single entity.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents the net invoiced sales of haulage services, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Motor vehicles - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2022 - 10 ) .

SPITTAL HAULAGE SCOTLAND LIMITED (REGISTERED NUMBER: SC494730)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2023

4. TANGIBLE FIXED ASSETS
Motor
vehicles
£   
COST
At 1 November 2022 871,594
Additions 174,450
Disposals (121,450 )
At 31 October 2023 924,594
DEPRECIATION
At 1 November 2022 461,400
Charge for year 126,941
Eliminated on disposal (103,155 )
At 31 October 2023 485,186
NET BOOK VALUE
At 31 October 2023 439,408
At 31 October 2022 410,194

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 220,765 296,209
Other debtors 31,209 605
251,974 296,814

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 10,000 10,000
Trade creditors 36,717 78,536
Taxation and social security 64,247 46,227
Other creditors 13,423 14,050
124,387 148,813

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 23,098 32,762

SPITTAL HAULAGE SCOTLAND LIMITED (REGISTERED NUMBER: SC494730)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2023

8. RELATED PARTY DISCLOSURES

During the year the company provided haulage services to A&A Spittal Limited, a company in which A Spittal is a director, the value of these services was £185,646 (2022 - £237,588) . At the year end date A&A Spittal Limited owed £31,635 (2022: £60,000) to Spittal Haulage Scotland Limited.

9. ULTIMATE CONTROLLING PARTY

The controlling party is A H Spittal.