2022-12-012023-11-302023-11-30falseSC559507GRAMPIAN GROUNDCARE 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GRAMPIAN GROUNDCARE LTD

Registered Number
SC559507
(Scotland)

Unaudited Financial Statements for the Year ended
30 November 2023

GRAMPIAN GROUNDCARE LTD
Company Information
for the year from 1 December 2022 to 30 November 2023

Director

YOUNG, Martin Edward

Registered Address

12b Carden Place
Aberdeen
AB10 1UR

Registered Number

SC559507 (Scotland)
GRAMPIAN GROUNDCARE LTD
Balance Sheet as at
30 November 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets313,78821,397
13,78821,397
Current assets
Debtors-10,288
Cash at bank and on hand2,1209,591
2,12019,879
Creditors amounts falling due within one year4(127,946)(117,317)
Net current assets (liabilities)(125,826)(97,438)
Total assets less current liabilities(112,038)(76,041)
Creditors amounts falling due after one year5(54,974)(58,576)
Net assets(167,012)(134,617)
Capital and reserves
Called up share capital100100
Profit and loss account(167,112)(134,717)
Shareholders' funds(167,012)(134,617)
The financial statements were approved and authorised for issue by the Director on 27 August 2024, and are signed on its behalf by:
YOUNG, Martin Edward
Director
Registered Company No. SC559507
GRAMPIAN GROUNDCARE 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.
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.
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:

Straight line (years)
Plant and machinery5
Vehicles5
2.Average number of employees

20232022
Average number of employees during the year55
3.Tangible fixed assets

Plant & machinery

Vehicles

Total

£££
Cost or valuation
At 01 December 2221,44118,00039,441
Disposals(128)-(128)
At 30 November 2321,31318,00039,313
Depreciation and impairment
At 01 December 2211,0447,00018,044
Charge for year5,0452,5007,545
On disposals(64)-(64)
At 30 November 2316,0259,50025,525
Net book value
At 30 November 235,2888,50013,788
At 30 November 2210,39711,00021,397
4.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables7323,217
Bank borrowings and overdrafts5,6405,640
Amounts owed to related parties42,17243,841
Taxation and social security71,66956,828
Other creditors7,4327,191
Accrued liabilities and deferred income301600
Total127,946117,317
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.
5.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts8,72812,331
Other creditors46,24646,245
Total54,97458,576