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WOODMAC DEVELOPMENTS LTD

Registered Number
SC619758
(Scotland)

Unaudited Financial Statements for the Year ended
31 January 2023

WOODMAC DEVELOPMENTS LTD
Company Information
for the year from 1 February 2022 to 31 January 2023

Director

WOODS, John

Registered Address

Mckellar Accountancy, Unit 3.2
1 Macdowall Street
Paisley
PA3 2NB

Registered Number

SC619758 (Scotland)
WOODMAC DEVELOPMENTS LTD
Balance Sheet as at
31 January 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets34,9796,638
4,9796,638
Current assets
Stocks550,00037,779
Debtors485120
Cash at bank and on hand1,881401
52,36638,300
Creditors amounts falling due within one year6(38,492)(20,003)
Net current assets (liabilities)13,87418,297
Total assets less current liabilities18,85324,935
Creditors amounts falling due after one year7(4,934)(7,063)
Net assets13,91917,872
Capital and reserves
Called up share capital100100
Profit and loss account13,81917,772
Shareholders' funds13,91917,872
The financial statements were approved and authorised for issue by the Director on 12 August 2024, and are signed on its behalf by:
WOODS, John
Director
Registered Company No. SC619758
WOODMAC DEVELOPMENTS LTD
Notes to the Financial Statements
for the year ended 31 January 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).
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
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.
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:

Reducing balance (%)
Plant and machinery25
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Government grants or assistance
Government grants are recognised in the profit and loss account so as to match them with expenditure towards which they are intended to contribute.
2.Average number of employees

20232022
Average number of employees during the year11
3.Tangible fixed assets

Plant & machinery

Total

££
Cost or valuation
At 01 February 2211,24211,242
At 31 January 2311,24211,242
Depreciation and impairment
At 01 February 224,6044,604
Charge for year1,6591,659
At 31 January 236,2636,263
Net book value
At 31 January 234,9794,979
At 31 January 226,6386,638
4.Fixed asset investments
5.Stocks

2023

2022

££
Work in progress50,00037,779
Total50,00037,779
6.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables2,3711,250
Bank borrowings and overdrafts2,1302,130
Taxation and social security8,1905,784
Other creditors25,80110,839
Total38,49220,003
7.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts4,9347,063
Total4,9347,063