Acorah Software Products - Accounts Production 15.0.600 false true 30 November 2022 1 December 2021 false 1 December 2022 30 November 2023 30 November 2023 SC459045 Mr GERARD MCELHATTON Mrs Lisa Kerr iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC459045 2022-11-30 SC459045 2023-11-30 SC459045 2022-12-01 2023-11-30 SC459045 frs-core:CurrentFinancialInstruments 2023-11-30 SC459045 frs-core:MotorVehicles 2023-11-30 SC459045 frs-core:MotorVehicles 2022-12-01 2023-11-30 SC459045 frs-core:MotorVehicles 2022-11-30 SC459045 frs-core:PlantMachinery 2023-11-30 SC459045 frs-core:PlantMachinery 2022-12-01 2023-11-30 SC459045 frs-core:PlantMachinery 2022-11-30 SC459045 frs-core:ShareCapital 2023-11-30 SC459045 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 SC459045 frs-bus:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 SC459045 frs-bus:FilletedAccounts 2022-12-01 2023-11-30 SC459045 frs-bus:SmallEntities 2022-12-01 2023-11-30 SC459045 frs-bus:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 SC459045 frs-bus:SmallCompaniesRegimeForAccounts 2022-12-01 2023-11-30 SC459045 frs-bus:Director1 2022-12-01 2023-11-30 SC459045 frs-bus:Director2 2022-12-01 2023-11-30 SC459045 frs-countries:Scotland 2022-12-01 2023-11-30 SC459045 2021-11-30 SC459045 2022-11-30 SC459045 2021-12-01 2022-11-30 SC459045 frs-core:CurrentFinancialInstruments 2022-11-30 SC459045 frs-core:ShareCapital 2022-11-30 SC459045 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30
Registered number: SC459045
Greens Fishmongers Ltd
Financial Statements
For The Year Ended 30 November 2023
Donoghue & Co. Ltd
19a Wellside Place
Falkirk
FK1 5RL
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC459045
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 5,295 6,618
5,295 6,618
CURRENT ASSETS
Debtors 5 21,855 30,227
Cash at bank and in hand 57,145 45,770
79,000 75,997
Creditors: Amounts Falling Due Within One Year 6 (41,847 ) (41,226 )
NET CURRENT ASSETS (LIABILITIES) 37,153 34,771
TOTAL ASSETS LESS CURRENT LIABILITIES 42,448 41,389
NET ASSETS 42,448 41,389
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 42,348 41,289
SHAREHOLDERS' FUNDS 42,448 41,389
Page 1
Page 2
For the year ending 30 November 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr GERARD MCELHATTON
Director
30th August 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Greens Fishmongers Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC459045 . The registered office is 19a Wellside Place, Falkirk, FK1 5RL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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 from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% Reducing balance
Motor Vehicles 20% Reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2022: 3)
3 3
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 December 2022 3,291 18,555 21,846
As at 30 November 2023 3,291 18,555 21,846
Depreciation
As at 1 December 2022 2,700 12,528 15,228
Provided during the period 118 1,205 1,323
As at 30 November 2023 2,818 13,733 16,551
Net Book Value
As at 30 November 2023 473 4,822 5,295
As at 1 December 2022 591 6,027 6,618
Page 3
Page 4
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 21,492 29,826
VAT 363 401
21,855 30,227
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 31,195 31,400
Directors' loan accounts 10,652 9,826
41,847 41,226
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
8. Dividends
2023 2022
£ £
On equity shares:
Final dividend paid 1,000 2,000
Page 4