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STREAMLINE FLOORING LIMITED

Registered Number
SC645476
(Scotland)

Unaudited Financial Statements for the Year ended
31 October 2023

STREAMLINE FLOORING LIMITED
Company Information
for the year from 1 November 2022 to 31 October 2023

Director

MCGREGOR, John Parker

Registered Address

Mckellar Accountancy, Unit 3.2
1 Macdowall Street
Paisley
PA3 2NB

Registered Number

SC645476 (Scotland)
STREAMLINE FLOORING LIMITED
Balance Sheet as at
31 October 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets319,53413,991
19,53413,991
Current assets
Debtors425,06417,643
Cash at bank and on hand2486
25,08817,729
Creditors amounts falling due within one year5(24,198)(15,289)
Net current assets (liabilities)8902,440
Total assets less current liabilities20,42416,431
Creditors amounts falling due after one year6(15,985)(13,267)
Provisions for liabilities8(3,711)(2,569)
Net assets728595
Capital and reserves
Called up share capital11
Profit and loss account727594
Shareholders' funds728595
The financial statements were approved and authorised for issue by the Director on 11 September 2024, and are signed on its behalf by:
MCGREGOR, John Parker
Director
Registered Company No. SC645476
STREAMLINE FLOORING LIMITED
Notes to the Financial Statements
for the year ended 31 October 2023

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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
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
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Plant and machinery25
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Government grants or assistance
Government Grants are recognised in the profit and loss account as to match them with expenditure towards which they are intended to contribute.
2.Average number of employees

20232022
Average number of employees during the year23
3.Tangible fixed assets

Plant & machinery

Vehicles

Total

£££
Cost or valuation
At 01 November 226,62814,86121,489
Additions22,060-22,060
Disposals-(14,861)(14,861)
At 31 October 2328,688-28,688
Depreciation and impairment
At 01 November 222,6434,8557,498
Charge for year6,511-6,511
On disposals-(4,855)(4,855)
At 31 October 239,154-9,154
Net book value
At 31 October 2319,534-19,534
At 31 October 223,98510,00613,991
4.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables5,8474,956
Other debtors14,36812,208
Prepayments and accrued income4,849479
Total25,06417,643
Other debtors include tax chargeable under CTA 2010 S.455 of £4,849.20 (2022:£0.00)
5.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables3,0301,289
Bank borrowings and overdrafts6,6473,923
Taxation and social security6,0033,773
Finance lease and HP contracts5,9163,014
Other creditors2,6021,205
Accrued liabilities and deferred income-2,085
Total24,19815,289
Included in creditors is a loan from John McGregor who is a director of the company totalling £14,367.63 (2022: 0.00)
6.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts3,3205,320
Other creditors12,6657,947
Total15,98513,267
7.Obligations under finance leases

2023

2022

££
Finance lease and HP contracts12,6657,947
8.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)3,7112,569
Total3,7112,569
9.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
MCGREGOR, John Parker014,368014,368
014,368014,368