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REGISTERED NUMBER: SC312150 (Scotland)















Unaudited Financial Statements For The Year Ended 30th November 2023

for

CNOCLEE LTD

CNOCLEE LTD (REGISTERED NUMBER: SC312150)






Contents of the Financial Statements
For The Year Ended 30th November 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CNOCLEE LTD

Company Information
For The Year Ended 30th November 2023







Directors: C G Meek
G J Meek





Secretary: Mrs G J Meek





Registered office: 5 Selkirk Place
Perth
PH1 1SH





Registered number: SC312150 (Scotland)





Accountants: Goldwells
15-17 High Street
Kingussie
Inverness-Shire
PH21 1HS

CNOCLEE LTD (REGISTERED NUMBER: SC312150)

Balance Sheet
30th November 2023

2023 2022
Notes £    £    £    £   
Fixed assets
Tangible assets 4 69,442 41,288

Current assets
Stocks 26,463 27,905
Debtors 5 178,813 106,401
Cash at bank 67,872 60,171
273,148 194,477
Creditors
Amounts falling due within one year 6 161,028 97,482
Net current assets 112,120 96,995
Total assets less current liabilities 181,562 138,283

Creditors
Amounts falling due after more than one
year

7

(24,089

)

(2,842

)

Provisions for liabilities 8 (16,676 ) -
Net assets 140,797 135,441

Capital and reserves
Called up share capital 10 10
Retained earnings 140,787 135,431
Shareholders' funds 140,797 135,441

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th November 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

CNOCLEE LTD (REGISTERED NUMBER: SC312150)

Balance Sheet - continued
30th November 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 Board of Directors and authorised for issue on 30th July 2024 and were signed on its behalf by:





C G Meek - Director


CNOCLEE LTD (REGISTERED NUMBER: SC312150)

Notes to the Financial Statements
For The Year Ended 30th November 2023

1. Statutory information

Cnoclee Ltd 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.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on cost
Motor vehicles - 25% on reducing balance
Computer equipment - 50% on cost

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 2 (2022 - 2 ) .

CNOCLEE LTD (REGISTERED NUMBER: SC312150)

Notes to the Financial Statements - continued
For The Year Ended 30th November 2023

4. Tangible fixed assets
Office
fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
Cost
At 1st December 2022 3,193 37,202 26,075 3,455 69,925
Additions - - 37,280 - 37,280
Disposals (3,193 ) - - (3,455 ) (6,648 )
At 30th November 2023 - 37,202 63,355 - 100,557
Depreciation
At 1st December 2022 3,193 8,680 13,309 3,455 28,637
Charge for year - 5,704 3,422 - 9,126
Eliminated on disposal (3,193 ) - - (3,455 ) (6,648 )
At 30th November 2023 - 14,384 16,731 - 31,115
Net book value
At 30th November 2023 - 22,818 46,624 - 69,442
At 30th November 2022 - 28,522 12,766 - 41,288

5. Debtors: amounts falling due within one year
2023 2022
£    £   
Trade debtors 157,793 89,061
Other debtors 17,340 17,340
Prepayments 3,680 -
178,813 106,401

6. Creditors: amounts falling due within one year
2023 2022
£    £   
Hire purchase contracts 6,022 4,263
Trade creditors 105,890 69,341
Tax 19,245 8,222
Social security and other taxes 4,301 3,690
VAT 14,350 8,326
Accrued expenses 11,220 3,640
161,028 97,482

7. Creditors: amounts falling due after more than one year
2023 2022
£    £   
Hire purchase contracts 24,089 2,842

CNOCLEE LTD (REGISTERED NUMBER: SC312150)

Notes to the Financial Statements - continued
For The Year Ended 30th November 2023

8. Provisions for liabilities
2023 2022
£    £   
Deferred tax 16,676 -

Deferred
tax
£   
Provided during year 16,676
Balance at 30th November 2023 16,676