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S&P FENCING & DECKING LTD

Registered Number
SC672219
(Scotland)

Unaudited Financial Statements for the Year ended
31 August 2023

S&P FENCING & DECKING LTD
Company Information
for the year from 1 September 2022 to 31 August 2023

Director

STEPHEN, Simon James

Registered Address

46 Ugie Road
Peterhead
AB42 1NA

Registered Number

SC672219 (Scotland)
S&P FENCING & DECKING LTD
Balance Sheet as at
31 August 2023

Notes

2023

2022

£

£

£

£

Called up share capital not paid11
Fixed assets
Tangible assets311,59814,269
11,59814,269
Current assets
Debtors1,8793,050
Cash at bank and on hand3,886573
5,7653,623
Creditors amounts falling due within one year4(13,057)(4,158)
Net current assets (liabilities)(7,291)(534)
Total assets less current liabilities4,30713,735
Net assets4,30713,735
Capital and reserves
Called up share capital11
Profit and loss account4,30613,734
Shareholders' funds4,30713,735
The financial statements were approved and authorised for issue by the Director on 26 September 2024, and are signed on its behalf by:
STEPHEN, Simon James
Director
Registered Company No. SC672219
S&P FENCING & DECKING LTD
Notes to the Financial Statements
for the year ended 31 August 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.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
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.
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:

Straight line (years)
Vehicles5
2.Average number of employees

20232022
Average number of employees during the year22
3.Tangible fixed assets

Vehicles

Total

££
Cost or valuation
At 01 September 2218,20018,200
Additions2,2002,200
At 31 August 2320,40020,400
Depreciation and impairment
At 01 September 223,9313,931
Charge for year4,8714,871
At 31 August 238,8028,802
Net book value
At 31 August 2311,59811,598
At 31 August 2214,26914,269
4.Creditors: amounts due within one year

2023

2022

££
Amounts owed to related parties-1,733
Taxation and social security12,5312,425
Other creditors126-
Accrued liabilities and deferred income400-
Total13,0574,158