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Registered number: SC094325
Block-Aid Drain Cleaning Limited
Unaudited Financial Statements
For The Year Ended 30 September 2023
McCreath & Co Limited
Institute of Chartered Accountants of Scotland
3 Beaufort Road
Edinburgh
EH9 1AG
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: SC094325
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 6,000 9,000
Tangible Assets 5 331,743 278,775
337,743 287,775
CURRENT ASSETS
Debtors 6 373,907 366,081
Cash at bank and in hand 43,245 28,046
417,152 394,127
Creditors: Amounts Falling Due Within One Year 7 (256,996 ) (251,320 )
NET CURRENT ASSETS (LIABILITIES) 160,156 142,807
TOTAL ASSETS LESS CURRENT LIABILITIES 497,899 430,582
Creditors: Amounts Falling Due After More Than One Year 8 (148,238 ) (112,844 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 11 (76,969 ) (52,261 )
NET ASSETS 272,692 265,477
CAPITAL AND RESERVES
Called up share capital 12 2,000 2,000
Share premium account 4,000 4,000
Profit and Loss Account 266,692 259,477
SHAREHOLDERS' FUNDS 272,692 265,477
Page 1
Page 2
For the year ending 30 September 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr R Fraser
Director
24 September 2024
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Block-Aid Drain Cleaning Limited is a private company, limited by shares, incorporated in Scotland, registered number SC094325 . The registered office is Unit 3 Matthew Kerr Place, Kirkton Industrial Estate, Arbroath, DD11 3AX.
The presentation currency of the financial statements is the Pound Sterling (£).
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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. 
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of five years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold None
Plant & Machinery Over 5 years
Motor Vehicles Over 7 Years
Fixtures & Fittings Over 5 years
Computer Equipment Over 3 years
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
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2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2022: 10)
10 10
4. Intangible Assets
Goodwill
£
Cost
As at 1 October 2022 15,000
As at 30 September 2023 15,000
Amortisation
As at 1 October 2022 6,000
Provided during the period 3,000
As at 30 September 2023 9,000
Net Book Value
As at 30 September 2023 6,000
As at 1 October 2022 9,000
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5. Tangible Assets
Land & Buildings Plant & Machinery etc. Total
£ £ £
Cost
As at 1 October 2022 - 878,733 878,733
Additions 23,865 110,327 134,192
Disposals - (27,537 ) (27,537 )
As at 30 September 2023 23,865 961,523 985,388
Depreciation
As at 1 October 2022 - 599,958 599,958
Provided during the period - 69,423 69,423
Disposals - (15,736 ) (15,736 )
As at 30 September 2023 - 653,645 653,645
Net Book Value
As at 30 September 2023 23,865 307,878 331,743
As at 1 October 2022 - 278,775 278,775
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2023 2022
£ £
Plant & Machinery 275,634 225,392
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 164,351 215,545
Prepayments and accrued income 208,556 149,227
Other debtors 1,000 1,309
373,907 366,081
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7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 65,908 55,510
Trade creditors 53,151 62,753
Bank loans and overdrafts 19,500 9,500
Other creditors 63,178 61,125
Taxation and social security 55,259 62,432
256,996 251,320
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 99,464 84,253
Bank loans 48,774 28,591
148,238 112,844
9. Secured Creditors
Of the creditors the following amounts are secured.
The company has undertaken a Term Loan for £40,000 and is secured by a directors guarantee.
2023 2022
£ £
Bank loans and overdrafts 40,000 -
10. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 65,908 55,510
Later than one year and not later than five years 99,464 84,253
165,372 139,763
165,372 139,763
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11. Deferred Taxation
The provision for deferred tax is made up as follows:
The increase in Deferred Tax is due to the change in Corporation Tax rate from 19% to 25% effective 1 April 2023.
2023 2022
£ £
Other timing differences 76,969 52,261
12. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2,000 2,000
Page 7