2022-12-01 2023-11-30 false No description of principal activity Capium Accounts Production 1.1 SC714827 bus:AbridgedAccounts 2022-12-01 2023-11-30 SC714827 bus:FRS102 2022-12-01 2023-11-30 SC714827 bus:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 SC714827 bus:SmallCompaniesRegimeForAccounts 2022-12-01 2023-11-30 SC714827 bus:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 SC714827 2022-12-01 2023-11-30 SC714827 2023-11-30 SC714827 bus:RegisteredOffice 2022-12-01 2023-11-30 SC714827 core:WithinOneYear 2023-11-30 SC714827 core:AfterOneYear 2023-11-30 SC714827 bus:Director1 2022-12-01 2023-11-30 SC714827 bus:Director1 2023-11-30 SC714827 bus:Director1 2021-11-11 2022-11-30 SC714827 2021-11-11 SC714827 bus:LeadAgentIfApplicable 2022-12-01 2023-11-30 SC714827 2021-11-11 2022-11-30 SC714827 2022-11-30 SC714827 core:WithinOneYear 2022-11-30 SC714827 core:AfterOneYear 2022-11-30 SC714827 bus:EntityAccountantsOrAuditors 2021-11-11 2022-11-30 SC714827 bus:OrdinaryShareClass1 2022-12-01 2023-11-30 SC714827 bus:OrdinaryShareClass1 2023-11-30 SC714827 bus:OrdinaryShareClass1 2021-11-11 2022-11-30 SC714827 bus:OrdinaryShareClass1 2022-11-30 SC714827 core:PlantMachinery 2022-12-01 2023-11-30 SC714827 core:PlantMachinery 2023-11-30 SC714827 core:PlantMachinery 2022-11-30 SC714827 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2023-11-30 SC714827 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2022-11-30 SC714827 core:CostValuation core:Non-currentFinancialInstruments 2023-11-30 SC714827 core:CostValuation core:Non-currentFinancialInstruments 2022-11-30 SC714827 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2023-11-30 SC714827 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2023-11-30 SC714827 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2023-11-30 SC714827 core:Non-currentFinancialInstruments 2023-11-30 SC714827 core:Non-currentFinancialInstruments 2022-11-30 SC714827 core:RetainedEarningsAccumulatedLosses 2023-11-30 SC714827 core:RetainedEarningsAccumulatedLosses 2022-11-30 SC714827 dpl:Item1 2022-12-01 SC714827 dpl:Item1 2023-11-30 SC714827 dpl:Item1 2021-11-11 SC714827 dpl:Item1 2022-11-30 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: SC714827
Scotland

 

 

 

GC FENCING LTD


Abridged Accounts
 


Period of accounts

Start date: 01 December 2022

End date: 30 November 2023
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 4,219    5,625 
4,219    5,625 
Current assets      
Debtors 2,156   
Cash at bank and in hand 2,300    2,300 
4,456    2,300 
Creditors: amount falling due within one year (519)   (573)
Net current assets 3,937    1,727 
 
Total assets less current liabilities 8,156    7,352 
Net assets 8,156    7,352 
 

Capital and reserves
     
Profit and loss account 8,156    7,352 
Shareholders' funds 8,156    7,352 
 


For the year ended 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 31 August 2024 and were signed by:


-------------------------------
George Gilmour CARSON
Director
1
General Information
GC Fencing Ltd is a private company, limited by shares, registered in Scotland, registration number SC714827, registration address Delfburn Piggery, Omoa Road, Cleland, ML1 5LQ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 25% Reducing Balance
2.

Average number of employees

Average number of employees during the year was 0 (2022 : 0).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Total
  £   £
At 01 December 2022 7,500    7,500 
Additions  
Disposals  
At 30 November 2023 7,500    7,500 
Depreciation
At 01 December 2022 1,875    1,875 
Charge for year 1,406    1,406 
On disposals  
At 30 November 2023 3,281    3,281 
Net book values
Closing balance as at 30 November 2023 4,219    4,219 
Opening balance as at 01 December 2022 5,625    5,625 


4.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
200 Class A shares of £1.00 each 200    200 
200    200 

2