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GRIGOR-TAYLOR ASSOCIATES LIMITED

Registered Number
SC291641
(Scotland)

Unaudited Financial Statements for the Year ended
31 March 2024

GRIGOR-TAYLOR ASSOCIATES LIMITED
Company Information
for the year from 1 April 2023 to 31 March 2024

Director

GRIGOR-TAYLOR, Tansy Kate

Company Secretary

GRIGOR-TAYLOR, Flora Louise

Registered Address

Taigh Solais
1 Waterloo
Breakish
IV42 8QE

Registered Number

SC291641 (Scotland)
GRIGOR-TAYLOR ASSOCIATES LIMITED
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3383765
383765
Current assets
Debtors2,9803,413
Cash at bank and on hand21,19215,436
24,17218,849
Creditors amounts falling due within one year4(25,477)(19,413)
Net current assets (liabilities)(1,305)(564)
Total assets less current liabilities(922)201
Provisions for liabilities5-(141)
Net assets(922)60
Capital and reserves
Called up share capital1010
Profit and loss account(932)50
Shareholders' funds(922)60
The financial statements were approved and authorised for issue by the Director on 4 October 2024, and are signed on its behalf by:
GRIGOR-TAYLOR, Tansy Kate
Director
Registered Company No. SC291641
GRIGOR-TAYLOR ASSOCIATES 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 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.
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.
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:

Straight line (years)
Plant and machinery383
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 April 231,5308,1999,729
At 31 March 241,5308,1999,729
Depreciation and impairment
At 01 April 237658,1998,964
Charge for year382-382
At 31 March 241,1478,1999,346
Net book value
At 31 March 24383-383
At 31 March 23765-765
4.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables101101
Bank borrowings and overdrafts7971,169
Taxation and social security22,37915,943
Accrued liabilities and deferred income2,2002,200
Total25,47719,413
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.
5.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)-141
Total-141