1 October 2022 false No description of principal activity Taxfiler 2024.5 SC268266business:PrivateLimitedCompanyLtd2022-10-012023-09-30 SC2682662022-09-30 SC2682662022-10-012023-09-30 SC268266business:AuditExempt-NoAccountantsReport2022-10-012023-09-30 SC268266business:FilletedAccounts2022-10-012023-09-30 SC2682662023-09-30 SC268266business:Director12022-10-012023-09-30 SC268266business:RegisteredOffice2022-10-012023-09-30 SC2682662022-09-30 SC268266core:WithinOneYear2023-09-30 SC268266core:WithinOneYear2022-09-30 SC268266core:AfterOneYear2023-09-30 SC268266core:AfterOneYear2022-09-30 SC268266core:ShareCapitalcore:PreviouslyStatedAmount2023-09-30 SC268266core:ShareCapitalcore:PreviouslyStatedAmount2022-09-30 SC268266core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-09-30 SC268266core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-09-30 SC268266core:PreviouslyStatedAmount2023-09-30 SC268266core:PreviouslyStatedAmount2022-09-30 SC268266business:SmallEntities2022-10-012023-09-30 SC268266countries:Scotland2022-10-012023-09-30 SC268266core:PlantMachinery2022-09-30 SC268266core:MotorVehicles2022-09-30 SC268266core:ComputerEquipment2022-09-30 SC268266core:PlantMachinery2022-10-012023-09-30 SC268266core:MotorVehicles2022-10-012023-09-30 SC268266core:ComputerEquipment2022-10-012023-09-30 SC268266core:PlantMachinery2023-09-30 SC268266core:MotorVehicles2023-09-30 SC268266core:ComputerEquipment2023-09-30 SC2682662021-10-012022-09-30 iso4217:GBP xbrli:pure
Company Registration No. SC268266 (Scotland)
Moycroft Contracting Limited Unaudited accounts for the year ended 30 September 2023
Moycroft Contracting Limited Unaudited accounts Contents
Page
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Moycroft Contracting Limited Company Information for the year ended 30 September 2023
Director
Ian Wilson
Company Number
SC268266 (Scotland)
Registered Office
UNIT 7 CHANORY SPUR CHANORY INDUSTRIAL ESTATE MOYCROFT ELGIN MORAYSHIRE IV30 6ND
Accountants
Sheryl Dyer 19 Hedge Road Garmouth Fochabers IV32 7NU
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Moycroft Contracting Limited Statement of financial position as at 30 September 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
223,239 
222,877 
Current assets
Inventories
6,000 
6,000 
Debtors
61,155 
64,152 
Cash at bank and in hand
4,558 
26,259 
71,713 
96,411 
Creditors: amounts falling due within one year
(51,700)
(117,533)
Net current assets/(liabilities)
20,013 
(21,122)
Total assets less current liabilities
243,252 
201,755 
Creditors: amounts falling due after more than one year
(15,167)
(15,167)
Net assets
228,085 
186,588 
Capital and reserves
Called up share capital
32,015 
32,015 
Profit and loss account
196,070 
154,573 
Shareholders' funds
228,085 
186,588 
For the year ending 30 September 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 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 21 August 2024 and were signed on its behalf by
Ian Wilson Director Company Registration No. SC268266
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Moycroft Contracting Limited Notes to the Accounts for the year ended 30 September 2023
1
Statutory information
Moycroft Contracting Limited is a private company, limited by shares, registered in Scotland, registration number SC268266. The registered office is UNIT 7 CHANORY SPUR, CHANORY INDUSTRIAL ESTATE, MOYCROFT ELGIN, MORAYSHIRE, IV30 6ND.
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
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 October 2022
586,453 
160,865 
- 
747,318 
Additions
- 
3,745 
317 
4,062 
At 30 September 2023
586,453 
164,610 
317 
751,380 
Depreciation
At 1 October 2022
386,917 
137,524 
- 
524,441 
On disposals
- 
3,700 
- 
3,700 
At 30 September 2023
386,917 
141,224 
- 
528,141 
Net book value
At 30 September 2023
199,536 
23,386 
317 
223,239 
At 30 September 2022
199,536 
23,341 
- 
222,877 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
6,413 
13,381 
Trade debtors
54,742 
50,771 
61,155 
64,152 
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Moycroft Contracting Limited Notes to the Accounts for the year ended 30 September 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
22,970 
32,910 
Obligations under finance leases and hire purchase contracts
(2,579)
14,000 
Trade creditors
31,172 
15,220 
Taxes and social security
3,245 
2,880 
Other creditors
(18,283)
6,964 
Loans from directors
15,175 
45,559 
51,700 
117,533 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Obligations under finance leases and hire purchase contracts
15,167 
15,167 
8
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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