2023-01-01 SC552531 2023-12-31 SC552531 2023-01-01 2023-12-31 SC552531 2022-12-31 SC552531 2022-01-01 2022-12-31 SC552531 uk-core:WithinOneYear 2022-12-31 SC552531 uk-core:WithinOneYear 2023-12-31 SC552531 uk-core:ShareCapital 2023-12-31 SC552531 uk-core:ShareCapital 2022-12-31 SC552531 uk-core:RetainedEarningsAccumulatedLosses 2023-12-31 SC552531 uk-core:RetainedEarningsAccumulatedLosses 2022-12-31 SC552531 uk-bus:Director1 2023-01-01 2023-12-31 SC552531 uk-core:PlantMachinery 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure SC552531 uk-bus:AuditExemptWithAccountantsReport 2023-01-01 2023-12-31 SC552531 uk-bus:FRS102 2023-01-01 2023-12-31 SC552531 uk-bus:FilletedAccounts 2023-01-01 2023-12-31 SC552531 uk-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31
Scotia Utility Consultants Ltd
Registered Number:SC552531
For the year ended 31 December 2023
Scotland
Unaudited Financial Statements
2
For the year ended 31 December 2023
Scotia Utility Consultants Ltd
Contents Page
1
Statement of Financial Position
2 to 3
Notes to the Financial Statements
3
Registered Number :
SC552531
As at 31 December 2023
Scotia Utility Consultants Ltd
Statement of Financial Position
£
£
2022
2023
Notes
Fixed assets
Property, plant and equipment
527
703
2
527
703
Current assets
Trade and other receivables
32,633
42,105
3
3,323
Cash and cash equivalents
3,329
45,434
35,956
Trade and other payables: amounts falling due within one year
(16,897)
(32,931)
4
19,059
12,503
Net current assets
Total assets less current liabilities
13,030
19,762
13,030
Net assets
19,762
Capital and reserves
Called up share capital
1
1
Retained earnings
13,029
19,761
13,030
19,762
Shareholders' funds
For the year ended 31 December 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 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 proper 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 Section 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.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Mr Brian Simpson Director
These financial statements were approved and authorised for issue by the Board on 26 September 2024 and were signed by:
The notes form part of these financial statements
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4
For the year ended 31 December 2023
Scotia Utility Consultants Ltd
Notes to the Financial Statements
Statutory Information
Scotia Utility Consultants Ltd is a private limited company, limited by shares, domiciled in Scotland, registration number SC552531.
Registered address:
40 Castle Road
Longforgan
Dundee
DD2 5HA
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial Reporting Standard 102 ''The
Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the Companies Act 2006. The financial statements have
been prepared under the historical costs convention as modified by the revaluation of certain assets.
Property, plant and equipment
Property, plant and equipment, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant & Machinery
25% Reducing balance
2. Property, plant and equipment
Plant & Machinery
£
Cost or valuation
At 01 January 2023
2,717
At 31 December 2023
2,717
Provision for depreciation and impairment
At 01 January 2023
2,014
Charge for year
176
At 31 December 2023
2,190
At 31 December 2023
Net book value
527
At 31 December 2022
703
3. Trade and other receivables
2022
2023
£
£
Trade debtors
10,549
6,105
Other debtors
31,556
26,528
32,633
42,105
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5
For the year ended 31 December 2023
Scotia Utility Consultants Ltd
Notes to the Financial Statements Continued
4. Trade and other payables: amounts falling due within one year
2022
2023
£
£
Taxation and social security
4,487
5,297
Other creditors
28,444
11,600
32,931
16,897
5. Average number of persons employed
During the year the average number of employees was 1 (2022 : 1)
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