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REGISTERED NUMBER: SC486655 (Scotland)




















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2023

FOR

ABC BLINDS & CURTAINS LIMITED

ABC BLINDS & CURTAINS LIMITED (REGISTERED NUMBER: SC486655)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 October 2023




Page

Abridged Balance Sheet 1

Notes to the Financial Statements 3


ABC BLINDS & CURTAINS LIMITED (REGISTERED NUMBER: SC486655)

ABRIDGED BALANCE SHEET
31 October 2023

31.10.23 31.10.22
Notes £    £   
CURRENT ASSETS
Stocks 5,220 5,220
Debtors 10,630 10,630
15,850 15,850
CREDITORS
Amounts falling due within one year 190,340 190,340
NET CURRENT LIABILITIES (174,490 ) (174,490 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(174,490

)

(174,490

)

CREDITORS
Amounts falling due after more than one
year

18,843

18,843
NET LIABILITIES (193,333 ) (193,333 )

CAPITAL AND RESERVES
Called up share capital 90 90
Retained earnings (193,423 ) (193,423 )
(193,333 ) (193,333 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2023 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 October 2023 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

ABC BLINDS & CURTAINS LIMITED (REGISTERED NUMBER: SC486655)

ABRIDGED BALANCE SHEET - continued
31 October 2023



The financial statements were approved by the Board of Directors and authorised for issue on 18 October 2024 and were signed on its behalf by:





B J Eccles - Director


ABC BLINDS & CURTAINS LIMITED (REGISTERED NUMBER: SC486655)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 October 2023

1. STATUTORY INFORMATION

Abc Blinds & Curtains Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address are as below:

Registered number: SC486655

Registered office: 22 Backbrae Street
Kilsyth
Glasgow
G65 0NH

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 and revenue recognition
Turnover represents net invoiced sales of goods and services, excluding VAT. Revenue is recognised when goods and services are provided to the customer.

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 - 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - NIL).

ABC BLINDS & CURTAINS LIMITED (REGISTERED NUMBER: SC486655)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 October 2023

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 November 2022
and 31 October 2023 11,000
DEPRECIATION
At 1 November 2022
and 31 October 2023 11,000
NET BOOK VALUE
At 31 October 2023 -
At 31 October 2022 -

5. ULTIMATE CONTROLLING PARTY

The company is owned and controlled by the directors.