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ENDGRAIN CONSTRUCTION LTD

Registered Number
SC721270
(Scotland)

Unaudited Financial Statements for the Year ended
31 January 2024

ENDGRAIN CONSTRUCTION LTD
Company Information
for the year from 1 February 2023 to 31 January 2024

Director

CHISHOLM, Sean

Registered Address

C/O Mccreath Accountancy Lomond House
4 South Street
Inchinnan
PA4 9RJ

Registered Number

SC721270 (Scotland)
ENDGRAIN CONSTRUCTION LTD
Balance Sheet as at
31 January 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets39,86112,688
9,86112,688
Current assets
Debtors3,430140
Cash at bank and on hand5,3643,238
8,7943,378
Creditors amounts falling due within one year4(7,997)(17,565)
Net current assets (liabilities)797(14,187)
Total assets less current liabilities10,658(1,499)
Net assets10,658(1,499)
Capital and reserves
Profit and loss account10,658(1,499)
Shareholders' funds10,658(1,499)
The financial statements were approved and authorised for issue by the Director on 7 October 2024, and are signed on its behalf by:
CHISHOLM, Sean
Director
Registered Company No. SC721270
ENDGRAIN CONSTRUCTION LTD
Notes to the Financial Statements
for the year ended 31 January 2024

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 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.
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
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
2.Average number of employees

20242023
Average number of employees during the year00
3.Tangible fixed assets

Plant & machinery

Total

££
Cost or valuation
At 01 February 2314,50014,500
Additions367367
At 31 January 2414,86714,867
Depreciation and impairment
At 01 February 231,8121,812
Charge for year3,1933,193
Other adjustments11
At 31 January 245,0065,006
Net book value
At 31 January 249,8619,861
At 31 January 2312,68812,688
4.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables-1
Bank borrowings and overdrafts-17,562
Taxation and social security7,9972
Total7,99717,565
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.