2023-04-012024-03-312024-03-31false10418430NEW CITY SCALES 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NEW CITY SCALES LIMITED

Registered Number
10418430
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

NEW CITY SCALES LIMITED
Company Information
for the year from 1 April 2023 to 31 March 2024

Directors

Mr C Kempthorne
Mrs L Kempthorne

Company Secretary

KEMPTHORNE, Colin

Registered Address

Unit 3a The Hollows Winslow Road
Little Horwood
Milton Keynes
MK17 0PD

Registered Number

10418430 (England and Wales)
NEW CITY SCALES LIMITED
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets3452,083627,083
Tangible assets4302,954350,383
755,037977,466
Current assets
Stocks5134,222200,200
Debtors1,596,8311,206,347
Cash at bank and on hand626,162125,795
2,357,2151,532,342
Creditors amounts falling due within one year6(1,074,742)(933,103)
Net current assets (liabilities)1,282,473599,239
Total assets less current liabilities2,037,5101,576,705
Provisions for liabilities7(55,059)(49,853)
Net assets1,982,4511,526,852
Capital and reserves
Called up share capital200200
Profit and loss account1,982,2511,526,652
Shareholders' funds1,982,4511,526,852
The financial statements were approved and authorised for issue by the Board of Directors on 10 September 2024, and are signed on its behalf by:
Mr C Kempthorne
Director
Registered Company No. 10418430
NEW CITY SCALES LIMITED
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. 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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
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.
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.
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 and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Land and buildings25
Plant and machinery25
Fixtures and fittings25
Vehicles25
Office Equipment25
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year99
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 April 231,805,0001,805,000
At 31 March 241,805,0001,805,000
Amortisation and impairment
At 01 April 231,177,9171,177,917
Charge for year175,000175,000
At 31 March 241,352,9171,352,917
Net book value
At 31 March 24452,083452,083
At 31 March 23627,083627,083
4.Tangible fixed assets

Plant & machinery

Vehicles

Office Equipment

Total

££££
Cost or valuation
At 01 April 231,014,701310,31117,0931,342,105
Additions28,40070,083-98,483
Disposals-(22,405)-(22,405)
At 31 March 241,043,101357,98917,0931,418,183
Depreciation and impairment
At 01 April 23794,051181,78515,886991,722
Charge for year91,30353,483659145,445
On disposals-(21,938)-(21,938)
At 31 March 24885,354213,33016,5451,115,229
Net book value
At 31 March 24157,747144,659548302,954
At 31 March 23220,650128,5261,207350,383
5.Stocks

2024

2023

££
Other stocks134,222200,200
Total134,222200,200
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables879,603839,848
Taxation and social security182,14280,722
Other creditors4,7874,787
Accrued liabilities and deferred income8,2107,746
Total1,074,742933,103
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
7.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)55,05949,853
Total55,05949,853