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STARK'S ARK LTD

Registered Number
SC716669
(Scotland)

Unaudited Financial Statements for the Year ended
31 December 2023

STARK'S ARK LTD
Company Information
for the year from 1 January 2023 to 31 December 2023

Director

STARK, Frank

Registered Address

Tigh An Uilt
Leurbost
Isle Of Lewis
HS2 9NS

Registered Number

SC716669 (Scotland)
STARK'S ARK LTD
Balance Sheet as at
31 December 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets34,6455,541
4,6455,541
Current assets
Cash at bank and on hand38,10962,001
38,10962,001
Creditors amounts falling due within one year4(19,405)(16,628)
Net current assets (liabilities)18,70445,373
Total assets less current liabilities23,34950,914
Net assets23,34950,914
Capital and reserves
Profit and loss account23,34950,914
Shareholders' funds23,34950,914
The financial statements were approved and authorised for issue by the Director on 14 August 2024, and are signed on its behalf by:
STARK, Frank
Director
Registered Company No. SC716669
STARK'S ARK LTD
Notes to the Financial Statements
for the year ended 31 December 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.
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.
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 year00
3.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 January 235,8285496,377
At 31 December 235,8285496,377
Depreciation and impairment
At 01 January 23648188836
Charge for year707189896
At 31 December 231,3553771,732
Net book value
At 31 December 234,4731724,645
At 31 December 225,1803615,541
4.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables5,6955,353
Bank borrowings and overdrafts13,7103,123
Taxation and social security-8,152
Total19,40516,628
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.