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REGISTERED NUMBER: SC450761 (Scotland)















Unaudited Cessation Financial Statements

for the Period 1 March 2023 to 31 December 2023

for

Deeside Classic Campers Limited

Deeside Classic Campers Limited (Registered number: SC450761)






Contents of the Financial Statements
for the Period 1 March 2023 to 31 December 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Deeside Classic Campers Limited

Company Information
for the Period 1 March 2023 to 31 December 2023







DIRECTORS: Mrs C Page
M P Page
Miss E Easton-Page





REGISTERED OFFICE: Crann Dearg
Finzean
Banchory
Aberdeenshire
AB31 6PB





REGISTERED NUMBER: SC450761 (Scotland)





ACCOUNTANTS: The Grant Considine Partnership
Chartered Accountants
46 High Street
Banchory
Aberdeenshire
AB31 5SR

Deeside Classic Campers Limited (Registered number: SC450761)

Statement of Financial Position
31 December 2023

2023 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 - 196,518

CURRENT ASSETS
Stocks - 5,700
Debtors 6 15,086 -
Cash at bank - 2,371
15,086 8,071
CREDITORS
Amounts falling due within one year 7 - 161,723
NET CURRENT ASSETS/(LIABILITIES) 15,086 (153,652 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

15,086

42,866

PROVISIONS FOR LIABILITIES - 4,973
NET ASSETS 15,086 37,893

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 15,084 37,891
SHAREHOLDERS' FUNDS 15,086 37,893

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Deeside Classic Campers Limited (Registered number: SC450761)

Statement of Financial Position - continued
31 December 2023


The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 26 July 2024 and were signed on its behalf by:





Mrs C Page - Director


Deeside Classic Campers Limited (Registered number: SC450761)

Notes to the Financial Statements
for the Period 1 March 2023 to 31 December 2023

1. STATUTORY INFORMATION

Deeside Classic Campers Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


The company is in the process of being wound up.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention, but are not prepared on a going concern basis.

Revenue recognition
Turnover is measured at fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts.

Income is recognised when the service has been provided, when the amount of revenue can be measured reliably and when its probable that future economic benefits will flow to the entity.

Tangible fixed assets
Tangible fixed assets are stated at cost (or deemed cost) less accumulated depreciation and accumulated impairment losses.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant & Machinery - 20% on reducing balance
Fixtures & Fittings - 20% on reducing balance
Motor Vehicles - 5% on reducing balance
Computer Equipment - 33% on cost

Estimated useful lives and residual values of fixed assets
Deprecation of tangible assets has been based on estimated useful lives and residual values deemed appropriate by the directors. Estimated useful lives and residual values are reviewed annually and revised as appropriate. Revisions take into account estimated useful lives used by other companies operating in the sector and actual lives and residual values.

Inventories
Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments
The following assets and liabilities are classified as financial instruments - trade debtors, trade creditors and directors' loans.

Directors' loans (being repayable on demand), trade debtors and trade creditors are measured at the undiscounted amount of cash or other consideration expected to be paid or received.


Deeside Classic Campers Limited (Registered number: SC450761)

Notes to the Financial Statements - continued
for the Period 1 March 2023 to 31 December 2023

3. ACCOUNTING POLICIES - continued
Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 3 (2023 - 3 ) .

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 March 2023 254,905
Disposals (254,905 )
At 31 December 2023 -
DEPRECIATION
At 1 March 2023 58,387
Charge for period 8,507
Eliminated on disposal (66,894 )
At 31 December 2023 -
NET BOOK VALUE
At 31 December 2023 -
At 28 February 2023 196,518

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2023
£    £   
Other debtors 15,086 -

Deeside Classic Campers Limited (Registered number: SC450761)

Notes to the Financial Statements - continued
for the Period 1 March 2023 to 31 December 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2023
£    £   
Taxation and social security - 2,894
Other creditors - 158,829
- 161,723

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the period ended 31 December 2023 and the year ended 28 February 2023:

2023 2023
£    £   
Mrs C Page
Balance outstanding at start of period - -
Amounts advanced 7,543 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of period 7,543 -

M P Page
Balance outstanding at start of period - -
Amounts advanced 7,543 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of period 7,543 -

The advances to two of the company directors will be repaid on dissolution of the company within 9 months of the year end.

9. GOING CONCERN

The directors decided in December 2023 to cease trading and wind up the company. These accounts are not prepared on a going concern basis.