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REGISTERED NUMBER: SC709249 (Scotland)











Unaudited Financial Statements

for the Year Ended 30 November 2023

for

Salmon Heating Services Ltd

Salmon Heating Services Ltd (Registered number: SC709249)






Contents of the Financial Statements
for the year ended 30 November 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Salmon Heating Services Ltd

Company Information
for the year ended 30 November 2023







DIRECTOR: R C Salmon





REGISTERED OFFICE: 25 River Don Gardens
Bucksburn
Aberdeen
Grampian
AB21 9PJ





REGISTERED NUMBER: SC709249 (Scotland)





ACCOUNTANTS: Grampian Accounting
3 Prospect Place
Arnhall Business Park
Westhill
Aberdeenshire
AB32 6SY

Salmon Heating Services Ltd (Registered number: SC709249)

Balance Sheet
30 November 2023

30.11.23 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 4,058 1,734

CURRENT ASSETS
Stocks 3,507 3,622
Debtors 5 798 7,232
Cash at bank 22,138 17,167
26,443 28,021
CREDITORS
Amounts falling due within one year 6 27,361 16,697
NET CURRENT (LIABILITIES)/ASSETS (918 ) 11,324
TOTAL ASSETS LESS CURRENT
LIABILITIES

3,140

13,058

RESERVES
Retained earnings 3,140 13,058
3,140 13,058

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

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

The financial statements were approved by the director and authorised for issue on 30 August 2024 and were signed by:



R C Salmon - Director


Salmon Heating Services Ltd (Registered number: SC709249)

Notes to the Financial Statements
for the year ended 30 November 2023

1. STATUTORY INFORMATION

Salmon Heating Services Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

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
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3. EMPLOYEES AND DIRECTORS

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

Salmon Heating Services Ltd (Registered number: SC709249)

Notes to the Financial Statements - continued
for the year ended 30 November 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 December 2022 2,167
Additions 3,413
At 30 November 2023 5,580
DEPRECIATION
At 1 December 2022 433
Charge for year 1,089
At 30 November 2023 1,522
NET BOOK VALUE
At 30 November 2023 4,058
At 30 November 2022 1,734

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade debtors 372 7,232
Other debtors 426 -
798 7,232

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade creditors 16,017 7,086
Taxation and social security 8,021 7,176
Other creditors 3,323 2,435
27,361 16,697