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AWS CONSTRUCTION LTD

Registered Number
SC281417
(Scotland)

Unaudited Financial Statements for the Year ended
31 August 2024

AWS CONSTRUCTION LTD
Company Information
for the year from 1 September 2023 to 31 August 2024

Directors

SLOAN, Andrew Wyper
SLOAN, Daniel Patrick

Company Secretary

SLOAN, Andrew Wyper

Registered Address

13 Grougar Road
Crookedholm
Kilmarnock
KA3 6LD

Registered Number

SC281417 (Scotland)
AWS CONSTRUCTION LTD
Balance Sheet as at
31 August 2024

Notes

2024

2023

£

£

£

£

ASSETS
Fixed assets
Tangible assets43,7954,629
3,7954,629
Current assets
Debtors55,6931,874
Cash at bank and in hand1,45829,223
7,15131,097
7,15131,097
10,94635,726
CAPITAL, RESERVES AND LIABILITIES
Capital and reserves
Called up share capital22
Profit and loss account(27,283)(5,874)
(27,281)(5,872)
Liabilities
Creditors amounts falling due within one year630,21026,947
Creditors amounts falling due after one year78,01713,944
Accruals and deferred income-707
10,94635,726
The financial statements were approved and authorised for issue by the Board of Directors on 15 October 2024, and are signed on its behalf by:
SLOAN, Andrew Wyper
Director
SLOAN, Daniel Patrick
Director

Registered Company No. SC281417
AWS CONSTRUCTION LTD
Notes to the Financial Statements
for the year ended 31 August 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.
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
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.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
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:

Reducing balance (%)
Plant and machinery18
Fixtures and fittings25
Vehicles18
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Trade and other creditors
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.
2.Average number of employees

20242023
Average number of employees during the year45
3.Intangible assets

Total

£
Cost or valuation
At 01 September 2310,000
At 31 August 2410,000
Amortisation and impairment
At 01 September 2310,000
At 31 August 2410,000
Net book value
At 31 August 24-
At 31 August 23-
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 September 2371,615
At 31 August 2471,615
Depreciation and impairment
At 01 September 2366,986
Charge for year834
At 31 August 2467,820
Net book value
At 31 August 243,795
At 31 August 234,629
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables4,188-
Prepayments and accrued income1,5051,874
Total5,6931,874
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables7,1096,211
Bank borrowings and overdrafts6,3896,389
Taxation and social security4,0035,841
Other creditors12,7098,506
Total30,21026,947
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.
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts8,01713,944
Total8,01713,944
8.Directors advances, credits and guarantees
At 31st August 2024, AWS Construction Limited owed Mr Andrew Sloan, director £6,354 (2023 £4,252). The loan is interest free and has no fixed date for repayment. At 31st August 2024, AWS Construction Limited owed Mr Daniel Sloan, director £6,354 (2023 £4,252). The loan is interest free and has no fixed date for repayment.