1 July 2022 false Taxfiler 2024.5 SC247237business:PrivateLimitedCompanyLtd2022-07-012023-06-30 SC2472372022-06-30 SC2472372022-07-012023-06-30 SC247237business:AuditExempt-NoAccountantsReport2022-07-012023-06-30 SC247237business:FilletedAccounts2022-07-012023-06-30 SC2472372023-06-30 SC247237business:Director12022-07-012023-06-30 SC247237business:Director22022-07-012023-06-30 SC247237business:Director32022-07-012023-06-30 SC247237business:Director42022-07-012023-06-30 SC247237business:RegisteredOffice2022-07-012023-06-30 SC2472372022-06-30 SC247237core:WithinOneYear2023-06-30 SC247237core:WithinOneYear2022-06-30 SC247237core:AfterOneYear2023-06-30 SC247237core:AfterOneYear2022-06-30 SC247237core:ShareCapitalcore:PreviouslyStatedAmount2023-06-30 SC247237core:ShareCapitalcore:PreviouslyStatedAmount2022-06-30 SC247237core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-06-30 SC247237core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-06-30 SC247237core:PreviouslyStatedAmount2023-06-30 SC247237core:PreviouslyStatedAmount2022-06-30 SC247237business:SmallEntities2022-07-012023-06-30 SC247237countries:Scotland2022-07-012023-06-30 SC247237core:LandBuildings2022-07-012023-06-30 SC247237core:FurnitureFittings2022-07-012023-06-30 SC247237core:LandBuildings2022-06-30 SC247237core:PlantMachinery2022-06-30 SC247237core:FurnitureFittings2022-06-30 SC247237core:PlantMachinery2022-07-012023-06-30 SC247237core:LandBuildings2023-06-30 SC247237core:PlantMachinery2023-06-30 SC247237core:FurnitureFittings2023-06-30 SC2472372021-07-012022-06-30 iso4217:GBP xbrli:pure
Company Registration No. SC247237 (Scotland)
The Peterson Group Limited Unaudited accounts for the year ended 30 June 2023
The Peterson Group Limited Unaudited accounts Contents
Page
- 2 -
The Peterson Group Limited Company Information for the year ended 30 June 2023
Directors
James Laing Anderson Anna Maria Anderson Fergus Anthony Carey James Thomas Peters
Company Number
SC247237 (Scotland)
Registered Office
The Anderson Union Street Fortrose Ross Shire IV10 8TD UK
Accountants
RJB Accountancy Services 78 Mold Road Mynydd Isa Flintshire CH7 6TF
- 3 -
The Peterson Group Limited Statement of financial position as at 30 June 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
140,595 
138,277 
Current assets
Inventories
8,650 
10,200 
Creditors: amounts falling due within one year
(11,194)
(6,959)
Net current (liabilities)/assets
(2,544)
3,241 
Total assets less current liabilities
138,051 
141,518 
Creditors: amounts falling due after more than one year
(319,309)
(290,328)
Net liabilities
(181,258)
(148,810)
Capital and reserves
Called up share capital
4 
4 
Profit and loss account
(181,262)
(148,814)
Shareholders' funds
(181,258)
(148,810)
For the year ending 30 June 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 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 of Directors and authorised for issue on 3 September 2024 and were signed on its behalf by
James Laing Anderson Director Company Registration No. SC247237
- 4 -
The Peterson Group Limited Notes to the Accounts for the year ended 30 June 2023
1
Statutory information
The Peterson Group Limited is a private company, limited by shares, registered in Scotland, registration number SC247237. The registered office is The Anderson, Union Street, Fortrose, Ross Shire, IV10 8TD, UK.
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.
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:
Land & buildings
2% reducing balance
Fixtures & fittings
15% straight line
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 July 2022
196,249 
4,116 
106,119 
306,484 
Additions
- 
3,273 
- 
3,273 
At 30 June 2023
196,249 
7,389 
106,119 
309,757 
Depreciation
At 1 July 2022
60,844 
1,244 
106,119 
168,207 
Charge for the year
- 
955 
- 
955 
At 30 June 2023
60,844 
2,199 
106,119 
169,162 
Net book value
At 30 June 2023
135,405 
5,190 
- 
140,595 
At 30 June 2022
135,405 
2,872 
- 
138,277 
- 5 -
The Peterson Group Limited Notes to the Accounts for the year ended 30 June 2023
5
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
9,640 
4,222 
Taxes and social security
704 
1,987 
Accruals
850 
750 
11,194 
6,959 
6
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Loans from directors
319,309 
290,328 
7
Average number of employees
During the year the average number of employees was 8 (2022: 8).
- 6 -