1 November 2022 false No description of principal activity Taxfiler 2024.5 SC465637business:PrivateLimitedCompanyLtd2022-11-012023-10-31 SC4656372022-10-31 SC4656372022-11-012023-10-31 SC465637business:AuditExemptWithAccountantsReport2022-11-012023-10-31 SC465637business:FilletedAccounts2022-11-012023-10-31 SC4656372023-10-31 SC465637business:Director12022-11-012023-10-31 SC465637business:Director22022-11-012023-10-31 SC465637business:RegisteredOffice2022-11-012023-10-31 SC4656372022-10-31 SC465637core:WithinOneYear2023-10-31 SC465637core:WithinOneYear2022-10-31 SC465637core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-10-31 SC465637core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-10-31 SC465637core:PreviouslyStatedAmount2023-10-31 SC465637core:PreviouslyStatedAmount2022-10-31 SC465637business:SmallEntities2022-11-012023-10-31 SC465637countries:Scotland2022-11-012023-10-31 SC465637core:LandBuildings2022-10-31 SC465637core:PlantMachinery2022-10-31 SC465637core:LandBuildings2023-10-31 SC465637core:PlantMachinery2023-10-31 SC4656372021-11-012022-10-31 iso4217:GBP xbrli:pure
Company Registration No. SC465637 (Scotland)
PERTH ROAD LIMITED Unaudited accounts for the year ended 31 October 2023
PERTH ROAD LIMITED Unaudited accounts Contents
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PERTH ROAD LIMITED Company Information for the year ended 31 October 2023
Directors
Stuart Leslie Crichton Anne Lorraine Crichton
Company Number
SC465637 (Scotland)
Registered Office
89 NETHERGATE DUNDEE ANGUS DD1 4DH
Accountants
Darren Kane MAAT Figure Four Accounting Ltd Office 2, 10 Milton Street Dundee DD3 6QQ
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PERTH ROAD LIMITED Statement of financial position as at 31 October 2023
2023 
2022 
Notes
£ 
£ 
Called up share capital not paid
(100)
(100)
Fixed assets
Tangible assets
13,308 
13,308 
Current assets
Inventories
15,000 
20,000 
Cash at bank and in hand
2,955 
2,229 
17,955 
22,229 
Creditors: amounts falling due within one year
(50,687)
(27,768)
Net current liabilities
(32,732)
(5,539)
Net (liabilities)/assets
(19,524)
7,669 
Capital and reserves
Profit and loss account
(19,524)
7,669 
Shareholders' funds
(19,524)
7,669 
For the year ending 31 October 2023 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 directors acknowledge their 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 of Directors and authorised for issue on 10 July 2024 and were signed on its behalf by
Stuart Leslie Crichton Director Company Registration No. SC465637
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PERTH ROAD LIMITED Notes to the Accounts for the year ended 31 October 2023
1
Statutory information
PERTH ROAD LIMITED is a private company, limited by shares, registered in Scotland, registration number SC465637. The registered office is 89 NETHERGATE, DUNDEE, ANGUS, DD1 4DH.
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:
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 November 2022
37,171 
10,058 
47,229 
At 31 October 2023
37,171 
10,058 
47,229 
Depreciation
At 1 November 2022
22,229 
11,692 
33,921 
At 31 October 2023
22,229 
11,692 
33,921 
Net book value
At 31 October 2023
14,942 
(1,634)
13,308 
At 31 October 2022
14,942 
(1,634)
13,308 
5
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
9,037 
3,619 
Trade creditors
21,474 
24,149 
Amounts owed to group undertakings and other participating interests
20,176 
- 
50,687 
27,768 
6
Average number of employees
During the year the average number of employees was 14 (2022: 14).
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