2022-12-012023-11-302023-11-30falseSC681644BALCARY SERVICES 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BALCARY SERVICES LTD

Registered Number
SC681644
(Scotland)

Unaudited Financial Statements for the Year ended
30 November 2023

BALCARY SERVICES LTD
Company Information
for the year from 1 December 2022 to 30 November 2023

Directors

ALEXANDER, Charles Victor
SHEN-ALEXANDER, Yue Ming

Registered Address

51 Rae Street
Dumfries
DG1 1JD

Registered Number

SC681644 (Scotland)
BALCARY SERVICES LTD
Statement of Financial Position
30 November 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets333,44230,295
33,44230,295
Current assets
Stocks49,81212,870
Debtors559,4538,770
Cash at bank and on hand16,03230,517
85,29752,157
Creditors amounts falling due within one year6(487,314)(387,014)
Net current assets (liabilities)(402,017)(334,857)
Total assets less current liabilities(368,575)(304,562)
Net assets(368,575)(304,562)
Capital and reserves
Called up share capital1010
Profit and loss account(368,585)(304,572)
Shareholders' funds(368,575)(304,562)
The financial statements were approved and authorised for issue by the Board of Directors on 22 August 2024, and are signed on its behalf by:
ALEXANDER, Charles Victor
Director
Registered Company No. SC681644
BALCARY SERVICES LTD
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.
Going concern
At the balance sheet date liabilities exceed assets. The accounts have been prepared on a going concern basis which assumes the financial support of the directors.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and/or the rendering of services. 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 the Income Statement
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation on leasehold land and buildings is provided over the term of the lease. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery20
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). At each date of Statement of Financial Position, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete the sale. The impairment loss is recognised immediately in the Income Statement.
2.Average number of employees

20232022
Average number of employees during the year78
3.Tangible fixed assets

Land & buildings

Plant & machinery

Total

£££
Cost or valuation
At 01 December 2225,06519,63344,698
Additions18,695-18,695
At 30 November 2343,76019,63363,393
Depreciation and impairment
At 01 December 229,7134,69014,403
Charge for year12,5592,98915,548
At 30 November 2322,2727,67929,951
Net book value
At 30 November 2321,48811,95433,442
At 30 November 2215,35214,94330,295
4.Stocks

2023

2022

££
Raw materials and consumables9,81212,870
Total9,81212,870
5.Debtors: amounts due within one year

2023

2022

££
Amounts owed by associates and joint ventures / participating interests58,3708,770
Prepayments and accrued income1,083-
Total59,4538,770
6.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables14,807-
Taxation and social security66,88016,147
Other creditors398,323363,262
Accrued liabilities and deferred income7,3047,605
Total487,314387,014
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.