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Ceilidh House Ltd
Financial Statements
For The Year Ended 30 November 2023
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC646577
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 23,993 310,657
23,993 310,657
CURRENT ASSETS
Debtors 5 787 85,262
Cash at bank and in hand 30,139 2,014
30,926 87,276
Creditors: Amounts Falling Due Within One Year 6 (1,040 ) (12,100 )
NET CURRENT ASSETS (LIABILITIES) 29,886 75,176
TOTAL ASSETS LESS CURRENT LIABILITIES 53,879 385,833
Creditors: Amounts Falling Due After More Than One Year 7 (112,167 ) (416,142 )
NET LIABILITIES (58,288 ) (30,309 )
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account (58,289 ) (30,310 )
SHAREHOLDERS' FUNDS (58,288) (30,309)
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
Ms Zhaoqun Qin
Director
28/08/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Ceilidh House Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC646577 . The registered office is 26 Peveril Avenue Burnside, Glasgow, G73 4RD.
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:
Freehold N/A
Plant & Machinery 10% Reducing Balance
Fixtures & Fittings 10% Reducing Balance
Computer Equipment 10% Reducing Balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
Page 3
Page 4
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 December 2022 284,000 11,405 18,500 959 314,864
Disposals (284,000 ) - - - (284,000 )
As at 30 November 2023 - 11,405 18,500 959 30,864
Depreciation
As at 1 December 2022 - 1,248 2,863 96 4,207
Provided during the period - 1,015 1,563 86 2,664
As at 30 November 2023 - 2,263 4,426 182 6,871
Net Book Value
As at 30 November 2023 - 9,142 14,074 777 23,993
As at 1 December 2022 284,000 10,157 15,637 863 310,657
5. Debtors
2023 2022
£ £
Due after more than one year
Other debtors 787 85,262
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Other creditors 1,040 12,100
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
JMT Loan - 229,240
Other creditors 112,167 186,902
112,167 416,142
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Page 5
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
Page 5