2023-04-012024-03-312024-03-31falseSC395862MUIRTON CONTROL & AUTOMATION 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MUIRTON CONTROL & AUTOMATION LTD

Registered Number
SC395862
(Scotland)

Unaudited Financial Statements for the Year ended
31 March 2024

MUIRTON CONTROL & AUTOMATION LTD
Company Information
for the year from 1 April 2023 to 31 March 2024

Directors

DAVIDSON, Craig Robert
LEGGE, Michael Fraser
MCDONALD, Ewen

Registered Address

39 High Street
Fochabers
IV32 7DX

Registered Number

SC395862 (Scotland)
MUIRTON CONTROL & AUTOMATION LTD
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3215,798180,223
215,798180,223
Current assets
Debtors78,63355,076
Cash at bank and on hand113,799320,457
192,432375,533
Creditors amounts falling due within one year4(144,025)(132,752)
Net current assets (liabilities)48,407242,781
Total assets less current liabilities264,205423,004
Creditors amounts falling due after one year5(23,333)(43,333)
Provisions for liabilities6(11,111)(4,088)
Net assets229,761375,583
Capital and reserves
Called up share capital99
Other reserves(49,999)(49,999)
Profit and loss account279,751425,573
Shareholders' funds229,761375,583
The financial statements were approved and authorised for issue by the Board of Directors on 30 August 2024, and are signed on its behalf by:
MCDONALD, Ewen
Director
Registered Company No. SC395862
MUIRTON CONTROL & AUTOMATION LTD
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares 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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
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.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
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:
2.Average number of employees

20242023
Average number of employees during the year1312
3.Tangible fixed assets

Land & buildings

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

££££££
Cost or valuation
At 01 April 23140,05781,975144,84616,31610,620393,814
Additions-7,76048,995-1,09857,853
Disposals-(2,250)---(2,250)
At 31 March 24140,05787,485193,84116,31611,718449,417
Depreciation and impairment
At 01 April 23-70,029120,94813,7938,821213,591
Charge for year-5,51114,8278141,12622,278
Revaluation surplus-(2,250)---(2,250)
At 31 March 24-73,290135,77514,6079,947233,619
Net book value
At 31 March 24140,05714,19558,0661,7091,771215,798
At 31 March 23140,05711,94623,8982,5231,799180,223
4.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables63,86636,811
Bank borrowings and overdrafts20,45427,715
Taxation and social security57,50165,640
Other creditors2,2042,586
Total144,025132,752
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

2024

2023

££
Bank borrowings and overdrafts23,33343,333
Total23,33343,333
6.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)11,1114,088
Total11,1114,088