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REGISTERED NUMBER: SC239928 (Scotland)















HELEN FLOCKHART LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2024






HELEN FLOCKHART LIMITED (REGISTERED NUMBER: SC239928)

CONTENTS OF THE FINANCIAL STATEMENTS
For The Year Ended 31 January 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


HELEN FLOCKHART LIMITED

COMPANY INFORMATION
For The Year Ended 31 January 2024







DIRECTOR: H Flockhart





SECRETARY: P Thomson





REGISTERED OFFICE: 12 Struan Road
Glasgow
G44 3AT





REGISTERED NUMBER: SC239928 (Scotland)





ACCOUNTANTS: Benham Conway & Co
16 Royal Crescent
Glasgow
G3 7SL

HELEN FLOCKHART LIMITED (REGISTERED NUMBER: SC239928)

BALANCE SHEET
31 January 2024

31.1.24 31.1.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - 162

CURRENT ASSETS
Stocks 160 160
Debtors 5 2,252 4,171
Cash at bank 113 670
2,525 5,001
CREDITORS
Amounts falling due within one year 6 2,379 4,561
NET CURRENT ASSETS 146 440
TOTAL ASSETS LESS CURRENT
LIABILITIES

146

602

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 145 601
SHAREHOLDERS' FUNDS 146 602

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

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 director and authorised for issue on 17 September 2024 and were signed by:





H Flockhart - Director


HELEN FLOCKHART LIMITED (REGISTERED NUMBER: SC239928)

NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 31 January 2024


1. STATUTORY INFORMATION

Helen Flockhart 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.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
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. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents the value of goods provided in the year net of value added tax.

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

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

Taxation
Taxation for the year comprises current 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 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 balance sheet date.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 February 2023
and 31 January 2024 488
DEPRECIATION
At 1 February 2023 326
Charge for year 162
At 31 January 2024 488
NET BOOK VALUE
At 31 January 2024 -
At 31 January 2023 162

HELEN FLOCKHART LIMITED (REGISTERED NUMBER: SC239928)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 January 2024


5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Trade debtors 2,252 -
Director's loan account - 4,171
2,252 4,171

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Taxation and social security 1,179 3,961
Other creditors 1,200 600
2,379 4,561

7. TRANSACTIONS WITH DIRECTOR

At 31 January 2024, the company had provided H Flockhart, the company's director with interest free loans of £nil (2023; £4,171). This has since been repaid.