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EAST VOE MARINA LIMITED

Registered Number
SC559972
(Scotland)

Unaudited Financial Statements for the Year ended
31 December 2023

EAST VOE MARINA LIMITED
Company Information
for the year from 1 January 2023 to 31 December 2023

Directors

FULLERTON, Andrew Arthur
JAMIESON, Jason Charles
MONCRIEFF, Thomas Norman
PORTER, Craig Robert
TULLOCH, Sidney Brian

Company Secretary

MATHIESON, Stephen Andrew

Registered Address

East Voe Marina
East Voe
Scalloway
ZE1 0US

Registered Number

SC559972 (Scotland)
EAST VOE MARINA LIMITED
Balance Sheet as at
31 December 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets362,72464,467
62,72464,467
Current assets
Debtors17,64210,715
Cash at bank and on hand99,464119,118
117,106129,833
Creditors amounts falling due within one year4(400)(3,445)
Net current assets (liabilities)116,706126,388
Total assets less current liabilities179,430190,855
Creditors amounts falling due after one year5(155,705)(152,232)
Net assets23,72538,623
Capital and reserves
Profit and loss account23,72538,623
Reserves23,72538,623
The financial statements were approved and authorised for issue by the Board of Directors on 31 August 2024, and are signed on its behalf by:
PORTER, Craig Robert
Director
Registered Company No. SC559972
EAST VOE MARINA LIMITED
Notes to the Financial Statements
for the year ended 31 December 2023

1.Accounting policies
Statutory information
The company is a private company limited by guarantee and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Land and buildings4
Plant and machinery25
2.Average number of employees

20232022
Average number of employees during the year00
3.Tangible fixed assets

Land & buildings

Plant & machinery

Total

£££
Cost or valuation
At 01 January 2362,78517,05179,836
At 31 December 2362,78517,05179,836
Depreciation and impairment
At 01 January 236,0199,35015,369
Charge for year9457981,743
At 31 December 236,96410,14817,112
Net book value
At 31 December 2355,8216,90362,724
At 31 December 2256,7667,70164,467
4.Creditors: amounts due within one year

2023

2022

££
Taxation and social security-3,045
Accrued liabilities and deferred income400400
Total4003,445
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
5.Creditors: amounts due after one year

2023

2022

££
Trade creditors / trade payables155,705152,232
Total155,705152,232