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HALF GILL LIMITED

Registered Number
SC616750
(Scotland)

Unaudited Financial Statements for the Year ended
30 November 2023

HALF GILL LIMITED
Company Information
for the year from 1 December 2022 to 30 November 2023

Director

AITKEN, Lee-Anne Michelle

Registered Address

45 Langstane Place
Aberdeen
AB11 6EN

Registered Number

SC616750 (Scotland)
HALF GILL LIMITED
Balance Sheet as at
30 November 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Intangible assets32,6674,000
Tangible assets413,15616,766
Investments510,00010,000
25,82330,766
Current assets
Stocks64,0004,000
Debtors1,0001,000
Cash at bank and on hand32,03847,504
37,03852,504
Creditors amounts falling due within one year7(25,256)(33,439)
Net current assets (liabilities)11,78219,065
Total assets less current liabilities37,60549,831
Creditors amounts falling due after one year8(32,338)(37,037)
Net assets5,26712,794
Capital and reserves
Called up share capital1,0001,000
Profit and loss account4,26711,794
Shareholders' funds5,26712,794
The financial statements were approved and authorised for issue by the Director on 13 August 2024, and are signed on its behalf by:
AITKEN, Lee-Anne Michelle
Director
Registered Company No. SC616750
HALF GILL LIMITED
Notes to the Financial Statements
for the year ended 30 November 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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
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.
Intangible assets
Intangible assets are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.
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:
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.
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
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).
2.Average number of employees

20232022
Average number of employees during the year86
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 December 226,6676,667
At 30 November 236,6676,667
Amortisation and impairment
At 01 December 222,6672,667
Charge for year1,3331,333
At 30 November 234,0004,000
Net book value
At 30 November 232,6672,667
At 30 November 224,0004,000
4.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 December 2225,3365,11330,449
Additions2,6851,4624,147
At 30 November 2328,0216,57534,596
Depreciation and impairment
At 01 December 2211,1262,55713,683
Charge for year6,4021,3557,757
At 30 November 2317,5283,91221,440
Net book value
At 30 November 2310,4932,66313,156
At 30 November 2214,2102,55616,766
5.Fixed asset investments

Other investments1

Total

££
Cost or valuation
At 01 December 2210,00010,000
At 30 November 2310,00010,000
Net book value
At 30 November 2310,00010,000
At 30 November 2210,00010,000

Notes

1Other investments other than loans
6.Stocks

2023

2022

££
Other stocks4,0004,000
Total4,0004,000
7.Creditors: amounts due within one year

2023

2022

££
Bank borrowings and overdrafts5,5565,556
Taxation and social security17,48521,832
Finance lease and HP contracts-4,385
Other creditors2,215466
Accrued liabilities and deferred income-1,200
Total25,25633,439
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.
8.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts32,33837,037
Total32,33837,037
9.Obligations under finance leases