1 January 2023 false No description of principal activity Taxfiler 2024.5 SC334947business:PrivateLimitedCompanyLtd2023-01-012023-12-31 SC3349472022-12-31 SC3349472023-01-012023-12-31 SC334947business:AuditExempt-NoAccountantsReport2023-01-012023-12-31 SC334947business:FilletedAccounts2023-01-012023-12-31 SC3349472023-12-31 SC334947business:Director12023-01-012023-12-31 SC334947business:CompanySecretary12023-01-012023-12-31 SC334947business:RegisteredOffice2023-01-012023-12-31 SC3349472022-12-31 SC334947core:WithinOneYear2023-12-31 SC334947core:WithinOneYear2022-12-31 SC334947core:AfterOneYear2023-12-31 SC334947core:AfterOneYear2022-12-31 SC334947core:ShareCapitalcore:PreviouslyStatedAmount2023-12-31 SC334947core:ShareCapitalcore:PreviouslyStatedAmount2022-12-31 SC334947core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-12-31 SC334947core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-12-31 SC334947core:PreviouslyStatedAmount2023-12-31 SC334947core:PreviouslyStatedAmount2022-12-31 SC334947business:SmallEntities2023-01-012023-12-31 SC334947countries:Scotland2023-01-012023-12-31 SC334947core:PlantMachinery2023-01-012023-12-31 SC334947core:MotorVehicles2023-01-012023-12-31 SC334947core:PlantMachinery2022-12-31 SC334947core:MotorVehicles2022-12-31 SC334947core:PlantMachinery2023-12-31 SC334947core:MotorVehicles2023-12-31 SC3349472022-01-012022-12-31 iso4217:GBP xbrli:pure
Company Registration No. SC334947 (Scotland)
A.C.Nicoll Blacksmiths Ltd. Unaudited accounts for the year ended 31 December 2023
A.C.Nicoll Blacksmiths Ltd. Unaudited accounts Contents
Page
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A.C.Nicoll Blacksmiths Ltd. Company Information for the year ended 31 December 2023
Director
Alexander Nicoll
Secretary
Vikki Nicoll
Company Number
SC334947 (Scotland)
Registered Office
Little Gagie Wellbank Broughty Ferry Dundee Angus DD5 3PN Scotland
Accountants
Andrea Mcewen AMS Accounting 3 High Street KIRRIEMUIR ANGUS DD84EY
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A.C.Nicoll Blacksmiths Ltd. Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
5,404 
5,882 
Current assets
Debtors
16,973 
6,334 
Cash at bank and in hand
34,601 
38,168 
51,574 
44,502 
Creditors: amounts falling due within one year
(13,309)
(14,888)
Net current assets
38,265 
29,614 
Total assets less current liabilities
43,669 
35,496 
Creditors: amounts falling due after more than one year
- 
(813)
Net assets
43,669 
34,683 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
43,668 
34,682 
Shareholders' funds
43,669 
34,683 
For the year ending 31 December 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 11 July 2024 and were signed on its behalf by
Alexander Nicoll Director Company Registration No. SC334947
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A.C.Nicoll Blacksmiths Ltd. Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
A.C.Nicoll Blacksmiths Ltd. is a private company, limited by shares, registered in Scotland, registration number SC334947. The registered office is Little Gagie, Wellbank, Broughty Ferry, Dundee, Angus, DD5 3PN, 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.
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:
Plant & machinery
20 RB
Motor vehicles
25% SL
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2023
26,045 
13,738 
39,783 
Additions
742 
- 
742 
At 31 December 2023
26,787 
13,738 
40,525 
Depreciation
At 1 January 2023
20,163 
13,738 
33,901 
Charge for the year
1,220 
- 
1,220 
At 31 December 2023
21,383 
13,738 
35,121 
Net book value
At 31 December 2023
5,404 
- 
5,404 
At 31 December 2022
5,882 
- 
5,882 
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A.C.Nicoll Blacksmiths Ltd. Notes to the Accounts for the year ended 31 December 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
11,293 
1,428 
Accrued income and prepayments
124 
121 
Other debtors
5,556 
4,785 
16,973 
6,334 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
4,108 
5,362 
Trade creditors
138 
1,073 
Taxes and social security
7,850 
7,561 
Other creditors
- 
210 
Loans from directors
484 
682 
Accruals
729 
- 
13,309 
14,888 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Accruals
- 
813 
8
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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