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REGISTERED NUMBER: SC215799 (Scotland)















Unaudited Financial Statements for the Year Ended 29 February 2024

for

C L C Presentation Systems Limited

C L C Presentation Systems Limited (Registered number: SC215799)






Contents of the Financial Statements
for the Year Ended 29 February 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


C L C Presentation Systems Limited

Company Information
for the Year Ended 29 February 2024







DIRECTORS: C L Cameron
Mrs N H Cameron





SECRETARY: Mrs N H Cameron





REGISTERED OFFICE: 1-2 Grange Court
Earls Gate Business PArk
Grangemouth
Stirlingshire
FK3 8ZF





REGISTERED NUMBER: SC215799 (Scotland)





ACCOUNTANTS: Neil Nisbet & Co.
c/o Neil Nisbet & Co.
Thain House
226 Queensferry Road
Edinburgh
EH4 2BP

C L C Presentation Systems Limited (Registered number: SC215799)

Balance Sheet
29 February 2024

29.2.24 28.2.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 19,405 24,491

CURRENT ASSETS
Stocks 104,029 110,215
Debtors 5 156,497 215,795
Cash at bank and in hand 14,204 16,541
274,730 342,551
CREDITORS
Amounts falling due within one year 6 226,010 248,006
NET CURRENT ASSETS 48,720 94,545
TOTAL ASSETS LESS CURRENT
LIABILITIES

68,125

119,036

CREDITORS
Amounts falling due after more than one year 7 (65,000 ) (95,000 )

PROVISIONS FOR LIABILITIES (750 ) (1,300 )
NET ASSETS 2,375 22,736

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 2,275 22,636
SHAREHOLDERS' FUNDS 2,375 22,736

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 February 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 February 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

C L C Presentation Systems Limited (Registered number: SC215799)

Balance Sheet - continued
29 February 2024


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 Board of Directors and authorised for issue on 6 September 2024 and were signed on its behalf by:





C L Cameron - Director


C L C Presentation Systems Limited (Registered number: SC215799)

Notes to the Financial Statements
for the Year Ended 29 February 2024

1. STATUTORY INFORMATION

C L C Presentation Systems 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 represents net invoiced sales of goods and services, excluding value added tax.

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 - 10% on cost
Plant and machinery etc - 50% on cost, 33% on cost and 15% on cost

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.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

C L C Presentation Systems Limited (Registered number: SC215799)

Notes to the Financial Statements - continued
for the Year Ended 29 February 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 March 2023
and 29 February 2024 18,950 106,782 125,732
DEPRECIATION
At 1 March 2023 3,790 97,451 101,241
Charge for year 1,895 3,191 5,086
At 29 February 2024 5,685 100,642 106,327
NET BOOK VALUE
At 29 February 2024 13,265 6,140 19,405
At 28 February 2023 15,160 9,331 24,491

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
29.2.24 28.2.23
£    £   
Trade debtors 144,444 207,122
Other debtors 12,053 8,673
156,497 215,795

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
29.2.24 28.2.23
£    £   
Bank loans and overdrafts 30,000 30,000
Trade creditors 126,402 145,582
Taxation and social security 37,919 30,953
Other creditors 31,689 41,471
226,010 248,006

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
29.2.24 28.2.23
£    £   
Bank loans 65,000 95,000

C L C Presentation Systems Limited (Registered number: SC215799)

Notes to the Financial Statements - continued
for the Year Ended 29 February 2024

8. SECURED DEBTS

The following secured debts are included within creditors:

29.2.24 28.2.23
£    £   
Bank loans 95,000 125,000

The company has granted a floating charge to The Royal Bank of Scotland in relation to the borrowings the company has with the bank.