1 February 2023 false No description of principal activity Taxfiler 2024.5 SC495062business:PrivateLimitedCompanyLtd2023-02-012024-01-31 SC4950622023-01-31 SC4950622023-02-012024-01-31 SC495062business:AuditExemptWithAccountantsReport2023-02-012024-01-31 SC495062business:FilletedAccounts2023-02-012024-01-31 SC4950622024-01-31 SC495062business:Director12023-02-012024-01-31 SC495062business:Director22023-02-012024-01-31 SC495062business:Director32023-02-012024-01-31 SC495062business:RegisteredOffice2023-02-012024-01-31 SC4950622023-01-31 SC495062core:WithinOneYear2024-01-31 SC495062core:WithinOneYear2023-01-31 SC495062core:ShareCapitalcore:PreviouslyStatedAmount2024-01-31 SC495062core:ShareCapitalcore:PreviouslyStatedAmount2023-01-31 SC495062core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-01-31 SC495062core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-01-31 SC495062core:PreviouslyStatedAmount2024-01-31 SC495062core:PreviouslyStatedAmount2023-01-31 SC495062business:SmallEntities2023-02-012024-01-31 SC495062countries:Scotland2023-02-012024-01-31 SC495062core:PlantMachinery2023-02-012024-01-31 SC495062core:MotorVehicles2023-02-012024-01-31 SC495062core:FurnitureFittings2023-02-012024-01-31 SC495062core:ComputerEquipment2023-02-012024-01-31 SC495062core:Goodwill2023-01-31 SC495062core:Goodwill2024-01-31 SC495062core:PlantMachinery2023-01-31 SC495062core:PlantMachinery2024-01-31 SC495062business:OrdinaryShareClass12023-02-012024-01-31 SC495062business:OrdinaryShareClass12022-02-012023-01-31 SC4950622022-02-012023-01-31 iso4217:GBP xbrli:shares xbrli:pure
Carson Scotland Ltd Unaudited accounts Contents
Page
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Carson Scotland Ltd Company Information for the year ended 31 January 2024
Directors
Kulwant Chahal Karah Chahal Karina Chahal
Company Number
SC495062 (Scotland)
Registered Office
5 Whiteside Drive Monkton KA9 2PU
Accountants
W Wilson Millar Ltd 32 Moorfield Road Prestwick KA9 2HW
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Carson Scotland Ltd Statement of financial position as at 31 January 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
5,242 
6,553 
Current assets
Inventories
500 
500 
Cash at bank and in hand
49,247 
50,686 
49,747 
51,186 
Creditors: amounts falling due within one year
(53,400)
(57,703)
Net current liabilities
(3,653)
(6,517)
Net assets
1,589 
36 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
1,489 
(64)
Shareholders' funds
1,589 
36 
For the year ending 31 January 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 29 October 2024 and were signed on its behalf by
Kulwant Chahal Director Company Registration No. SC495062
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Carson Scotland Ltd Notes to the Accounts for the year ended 31 January 2024
1
Statutory information
Carson Scotland Ltd is a private company, limited by shares, registered in Scotland, registration number SC495062. The registered office is 5 Whiteside Drive, Monkton, KA9 2PU.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Reducing Balance
Motor vehicles
20% Reducing Balance
Fixtures & fittings
20% Reducing Balance
Computer equipment
20% Reducing Balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight basis over their estimated useful economic lives. Impairment of intangible fixed assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 February 2023
31,080 
At 31 January 2024
31,080 
Amortisation
At 1 February 2023
31,080 
At 31 January 2024
31,080 
Net book value
At 31 January 2024
- 
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Carson Scotland Ltd Notes to the Accounts for the year ended 31 January 2024
5
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 February 2023
29,787 
At 31 January 2024
29,787 
Depreciation
At 1 February 2023
23,234 
Charge for the year
1,311 
At 31 January 2024
24,545 
Net book value
At 31 January 2024
5,242 
At 31 January 2023
6,553 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
715 
715 
Taxes and social security
3,601 
6,338 
Other creditors
49,084 
50,650 
53,400 
57,703 
7
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
8
Average number of employees
During the year the average number of employees was 3 (2023: 3).
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