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Company Registration No. SC630846 (Scotland)
90 Minute Cynic Limited Unaudited accounts for the year ended 31 May 2024
90 Minute Cynic Limited Unaudited accounts Contents
Page
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90 Minute Cynic Limited Company Information for the year ended 31 May 2024
Director
Christopher Patrick Gallagher
Company Number
SC630846 (Scotland)
Registered Office
46 Grenville Drive Cambuslang Glasgow G72 8DP Scotland
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90 Minute Cynic Limited Statement of financial position as at 31 May 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
3,724 
2,662 
Current assets
Debtors
7,441 
6,357 
Cash at bank and in hand
9,208 
9,542 
16,649 
15,899 
Creditors: amounts falling due within one year
(6,326)
(5,528)
Net current assets
10,323 
10,371 
Net assets
14,047 
13,033 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
14,046 
13,032 
Shareholders' funds
14,047 
13,033 
For the year ending 31 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 5 August 2024 and were signed on its behalf by
Christopher Patrick Gallagher Director Company Registration No. SC630846
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90 Minute Cynic Limited Notes to the Accounts for the year ended 31 May 2024
1
Statutory information
90 Minute Cynic Limited is a private company, limited by shares, registered in Scotland, registration number SC630846. The registered office is 46 Grenville Drive, Cambuslang, Glasgow, G72 8DP, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Straight line
Computer equipment
33% Straight line
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 June 2023
7,433 
2,082 
9,515 
Additions
- 
3,398 
3,398 
At 31 May 2024
7,433 
5,480 
12,913 
Depreciation
At 1 June 2023
4,771 
2,082 
6,853 
Charge for the year
1,487 
849 
2,336 
At 31 May 2024
6,258 
2,931 
9,189 
Net book value
At 31 May 2024
1,175 
2,549 
3,724 
At 31 May 2023
2,662 
- 
2,662 
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90 Minute Cynic Limited Notes to the Accounts for the year ended 31 May 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
7,014 
5,930 
Other debtors
427 
427 
7,441 
6,357 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
304 
62 
Obligations under finance leases and hire purchase contracts
1,449 
- 
Taxes and social security
2,899 
3,678 
Loans from directors
1,494 
1,638 
Accruals
180 
150 
6,326 
5,528 
7
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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