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REGISTERED NUMBER: SC295532 (Scotland)















Unaudited Financial Statements for the Year Ended 30 June 2024

for

Bothwell Bridge Associates Ltd

Bothwell Bridge Associates Ltd (Registered number: SC295532)






Contents of the Financial Statements
for the Year Ended 30 June 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Bothwell Bridge Associates Ltd

Company Information
for the Year Ended 30 June 2024







DIRECTORS: J N Beckett
Ms L A Forrester
M J Murphy
Ms J E Findlay





SECRETARY: J N Beckett





REGISTERED OFFICE: Rex House
103 Bothwell Road
Hamilton
ML3 0DW





REGISTERED NUMBER: SC295532 (Scotland)





ACCOUNTANTS: EQ Accountants Ltd
47-49 The Square
Kelso
Roxburghshire
TD5 7HW

Bothwell Bridge Associates Ltd (Registered number: SC295532)

Balance Sheet
30 June 2024

30/6/24 30/6/23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 103,374 38,192

CURRENT ASSETS
Debtors 5 386,973 260,445
Cash at bank and in hand 398,103 325,411
785,076 585,856
CREDITORS
Amounts falling due within one year 6 705,740 500,595
NET CURRENT ASSETS 79,336 85,261
TOTAL ASSETS LESS CURRENT
LIABILITIES

182,710

123,453

CREDITORS
Amounts falling due after more than one
year

7

(50,453

)

(18,455

)

PROVISIONS FOR LIABILITIES (18,500 ) (7,500 )
NET ASSETS 113,757 97,498

CAPITAL AND RESERVES
Called up share capital 10,000 10,000
Capital redemption reserve 1 1
Retained earnings 103,756 87,497
113,757 97,498

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

Bothwell Bridge Associates Ltd (Registered number: SC295532)

Balance Sheet - continued
30 June 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 October 2024 and were signed on its behalf by:





Ms L A Forrester - Director


Bothwell Bridge Associates Ltd (Registered number: SC295532)

Notes to the Financial Statements
for the Year Ended 30 June 2024

1. STATUTORY INFORMATION

Bothwell Bridge Associates Ltd 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 20% on reducing balance and 15% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 19 (2023 - 18 ) .

Bothwell Bridge Associates Ltd (Registered number: SC295532)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 July 2023 73,218
Additions 85,565
At 30 June 2024 158,783
DEPRECIATION
At 1 July 2023 35,026
Charge for year 20,383
At 30 June 2024 55,409
NET BOOK VALUE
At 30 June 2024 103,374
At 30 June 2023 38,192

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/6/24 30/6/23
£    £   
Trade debtors 277,376 171,255
Other debtors 861 -
Directors' loan accounts 70,030 58,225
Tax 33,060 25,198
Prepayments 5,646 5,767
386,973 260,445

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/6/24 30/6/23
£    £   
Hire purchase contracts 10,377 6,433
Trade creditors 630,056 424,884
Tax 7,862 16,236
Social security and other taxes 24,300 18,681
Other creditors 7,777 -
Accrued expenses 25,368 34,361
705,740 500,595

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30/6/24 30/6/23
£    £   
Hire purchase contracts 50,453 18,455

Bothwell Bridge Associates Ltd (Registered number: SC295532)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 June 2024 and 30 June 2023:

30/6/24 30/6/23
£    £   
J N Beckett
Balance outstanding at start of year 12,222 31,483
Amounts advanced 19,516 14,669
Amounts repaid (31,007 ) (33,930 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 731 12,222

Ms L A Forrester
Balance outstanding at start of year 46,003 44,797
Amounts advanced 6,101 9,906
Amounts repaid (2,050 ) (8,700 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 50,054 46,003

M J Murphy
Balance outstanding at start of year - -
Amounts advanced 20,923 -
Amounts repaid (1,679 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 19,244 -