IRIS Accounts Production v24.2.0.383 SC256243 director 1.1.23 31.12.23 31.12.23 false true false false false true false Fair value model iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC2562432022-12-31SC2562432023-12-31SC2562432023-01-012023-12-31SC2562432021-12-31SC2562432022-01-012022-12-31SC2562432022-12-31SC256243ns15:Scotland2023-01-012023-12-31SC256243ns14:PoundSterling2023-01-012023-12-31SC256243ns10:Director12023-01-012023-12-31SC256243ns10:PrivateLimitedCompanyLtd2023-01-012023-12-31SC256243ns10:SmallEntities2023-01-012023-12-31SC256243ns10:AuditExempt-NoAccountantsReport2023-01-012023-12-31SC256243ns10:SmallCompaniesRegimeForDirectorsReport2023-01-012023-12-31SC256243ns10:SmallCompaniesRegimeForAccounts2023-01-012023-12-31SC256243ns10:FullAccounts2023-01-012023-12-31SC25624312023-01-012023-12-31SC256243ns10:RegisteredOffice2023-01-012023-12-31SC256243ns5:CurrentFinancialInstruments2023-12-31SC256243ns5:CurrentFinancialInstruments2022-12-31SC256243ns5:Non-currentFinancialInstruments2023-12-31SC256243ns5:Non-currentFinancialInstruments2022-12-31SC256243ns5:ShareCapital2023-12-31SC256243ns5:ShareCapital2022-12-31SC256243ns5:RetainedEarningsAccumulatedLosses2023-12-31SC256243ns5:RetainedEarningsAccumulatedLosses2022-12-31SC256243ns5:NetGoodwill2023-01-012023-12-31SC256243ns5:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-31SC256243ns5:LandBuildings2023-01-012023-12-31SC256243ns5:PlantMachinery2023-01-012023-12-31SC256243ns5:NetGoodwill2022-12-31SC256243ns5:NetGoodwill2023-12-31SC256243ns5:NetGoodwill2022-12-31SC256243ns5:LandBuildings2022-12-31SC256243ns5:PlantMachinery2022-12-31SC256243ns5:LandBuildings2023-12-31SC256243ns5:PlantMachinery2023-12-31SC256243ns5:LandBuildings2022-12-31SC256243ns5:PlantMachinery2022-12-31SC256243ns5:CostValuation2022-12-31SC256243ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-12-31SC256243ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-12-31
REGISTERED NUMBER: SC256243 (Scotland)














Unaudited Financial Statements

for the Year Ended 31 December 2023

for

Goldie Limited

Goldie Limited (Registered number: SC256243)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Goldie Limited

Company Information
for the Year Ended 31 December 2023







DIRECTOR: E R McAnerney





REGISTERED OFFICE: Woodburn
Brisbane Glen Road
Largs
KA30 8SL





REGISTERED NUMBER: SC256243 (Scotland)





ACCOUNTANTS: Henderson & Company
73 Union Street
Greenock
Renfrewshire
PA16 8BG

Goldie Limited (Registered number: SC256243)

Balance Sheet
31 December 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - 43,718
Tangible assets 5 33,212 36,937
Investments 6 2,500 2,500
Investment property 7 209,030 209,030
244,742 292,185

CURRENT ASSETS
Stocks 46,205 50,038
Debtors 8 184,248 205,941
Cash at bank and in hand 124,129 149,483
354,582 405,462
CREDITORS
Amounts falling due within one year 9 261,828 256,140
NET CURRENT ASSETS 92,754 149,322
TOTAL ASSETS LESS CURRENT
LIABILITIES

337,496

441,507

CREDITORS
Amounts falling due after more than one year 10 118,000 130,776
NET ASSETS 219,496 310,731

CAPITAL AND RESERVES
Called up share capital 9,000 9,000
Retained earnings 210,496 301,731
219,496 310,731

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Goldie Limited (Registered number: SC256243)

Balance Sheet - continued
31 December 2023


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 25 September 2024 and were signed by:





E R McAnerney - Director


Goldie Limited (Registered number: SC256243)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

Goldie 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - 2% on cost
Plant and machinery etc - 15% on reducing balance

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 and deferred 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 or deferred 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.


Goldie Limited (Registered number: SC256243)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2022 - 13 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 January 2023
and 31 December 2023 874,351
AMORTISATION
At 1 January 2023 830,633
Charge for year 43,718
At 31 December 2023 874,351
NET BOOK VALUE
At 31 December 2023 -
At 31 December 2022 43,718

Goldie Limited (Registered number: SC256243)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 January 2023
and 31 December 2023 40,000 92,753 132,753
DEPRECIATION
At 1 January 2023 15,900 79,916 95,816
Charge for year 800 2,925 3,725
At 31 December 2023 16,700 82,841 99,541
NET BOOK VALUE
At 31 December 2023 23,300 9,912 33,212
At 31 December 2022 24,100 12,837 36,937

6. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 January 2023
and 31 December 2023 2,500
NET BOOK VALUE
At 31 December 2023 2,500
At 31 December 2022 2,500

7. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 January 2023
and 31 December 2023 209,030
NET BOOK VALUE
At 31 December 2023 209,030
At 31 December 2022 209,030

Goldie Limited (Registered number: SC256243)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 99,457 98,925
Other debtors 84,791 107,016
184,248 205,941

9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 11,329 10,747
Hire purchase contracts 1,776 2,665
Trade creditors 184,094 194,377
Taxation and social security 41,803 40,320
Other creditors 22,826 8,031
261,828 256,140

10. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 118,000 129,000
Hire purchase contracts - 1,776
118,000 130,776