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Company Registration No. SC491896 (Scotland)
Poise Accountancy Ltd. Unaudited accounts for the year ended 30 November 2023
Poise Accountancy Ltd. Unaudited accounts Contents
Page
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Poise Accountancy Ltd. Company Information for the year ended 30 November 2023
Director
Mr. Craig McIlveney ACMA CGMA
Company Number
SC491896 (Scotland)
Registered Office
2 Regent Place Parkhall Clydebank West Dunbartonshire G81 3SG Scotland
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Poise Accountancy Ltd. Statement of financial position as at 30 November 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
8,935 
6,805 
Investments
5,450 
5,450 
14,385 
12,255 
Current assets
Debtors
3,379 
23,414 
Cash at bank and in hand
2,913 
2,491 
6,292 
25,905 
Creditors: amounts falling due within one year
(11,279)
(10,755)
Net current (liabilities)/assets
(4,987)
15,150 
Total assets less current liabilities
9,398 
27,405 
Creditors: amounts falling due after more than one year
(42,810)
(21,525)
Net (liabilities)/assets
(33,412)
5,880 
Capital and reserves
Called up share capital
450 
450 
Capital contribution reserve
44,550 
44,550 
Profit and loss account
(78,412)
(39,120)
Shareholders' funds
(33,412)
5,880 
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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 31 August 2024 and were signed on its behalf by
Mr. Craig McIlveney ACMA CGMA Director Company Registration No. SC491896
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Poise Accountancy Ltd. Notes to the Accounts for the year ended 30 November 2023
1
Statutory information
Poise Accountancy Ltd. is a private company, limited by shares, registered in Scotland, registration number SC491896. The registered office is 2 Regent Place, Parkhall, Clydebank, West Dunbartonshire, G81 3SG, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
Straight line basis, over 60 months, commencing month after purchase.
Computer equipment
Straight line basis, over 48 months, commencing month after purchase.
4
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 December 2022
- 
8,083 
2,620 
10,703 
Additions
4,695 
- 
1,514 
6,209 
At 30 November 2023
4,695 
8,083 
4,134 
16,912 
Depreciation
At 1 December 2022
- 
2,641 
1,257 
3,898 
Charge for the year
1,565 
1,737 
777 
4,079 
At 30 November 2023
1,565 
4,378 
2,034 
7,977 
Net book value
At 30 November 2023
3,130 
3,705 
2,100 
8,935 
At 30 November 2022
- 
5,442 
1,363 
6,805 
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Poise Accountancy Ltd. Notes to the Accounts for the year ended 30 November 2023
5
Investments
Other investments 
£ 
Valuation at 1 December 2022
5,450 
Valuation at 30 November 2023
5,450 
Represents investments in registration marks and art work. These are valued at the lesser of cost and net realisable value.
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
1,307 
1,313 
Accrued income and prepayments
1,778 
21,990 
Other debtors
294 
111 
3,379 
23,414 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
10,377 
7,622 
Trade creditors
425 
376 
Taxes and social security
1,270 
1,869 
Other creditors
19 
22 
Loans from directors
(812)
- 
Accruals
- 
866 
11,279 
10,755 
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
42,810 
6,703 
Loans from directors
- 
14,822 
42,810 
21,525 
9
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
45,000 Ordinary shares of £0.01 each
450 
450 
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Poise Accountancy Ltd. Notes to the Accounts for the year ended 30 November 2023
10
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Loan from director
14,822 
- 
14,822 
- 
Loan to director
- 
812 
- 
812 
14,822 
812 
14,822 
812 
Director loans were repaid in full by 7 Jan 24.
11
Average number of employees
During the year the average number of employees was 2 (2022: 2).
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