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REGISTERED NUMBER: SC335579 (Scotland)




















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

LIDDELL BUCHANAN LIMITED

LIDDELL BUCHANAN LIMITED (REGISTERED NUMBER: SC335579)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 December 2023




Page

Abridged Balance Sheet 1

Notes to the Financial Statements 3


LIDDELL BUCHANAN LIMITED (REGISTERED NUMBER: SC335579)

ABRIDGED BALANCE SHEET
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 4,938 6,584

CURRENT ASSETS
Debtors 10,057 27,044
Cash at bank 147,397 151,538
157,454 178,582
CREDITORS
Amounts falling due within one year 98,022 84,311
NET CURRENT ASSETS 59,432 94,271
TOTAL ASSETS LESS CURRENT
LIABILITIES

64,370

100,855

PROVISIONS FOR LIABILITIES 14,107 14,107
NET ASSETS 50,263 86,748

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 50,163 86,648
SHAREHOLDERS' FUNDS 50,263 86,748

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 December 2023 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

LIDDELL BUCHANAN LIMITED (REGISTERED NUMBER: SC335579)

ABRIDGED BALANCE SHEET - continued
31 December 2023



The financial statements were approved by the director and authorised for issue on 29 August 2024 and were signed by:





J Wilson - Director


LIDDELL BUCHANAN LIMITED (REGISTERED NUMBER: SC335579)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

Liddell Buchanan Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address are as below:

Registered number: SC335579

Registered office: 4 Antonine Road
Dullatur
North Lanarkshire
G68 0FE

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover and revenue recognition
Turnover represents net invoiced sales of engineering consultancy services, excluding VAT. Revenue is recognised when goods and services are provided to the customer.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

LIDDELL BUCHANAN LIMITED (REGISTERED NUMBER: SC335579)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 December 2023

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 January 2023
and 31 December 2023 23,750
DEPRECIATION
At 1 January 2023 17,166
Charge for year 1,646
At 31 December 2023 18,812
NET BOOK VALUE
At 31 December 2023 4,938
At 31 December 2022 6,584

5. ULTIMATE CONTROLLING PARTY

The Director owns and controls the company.