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REGISTERED NUMBER: SC421654 (Scotland)















ANGUS A MACDONALD CONTRACTING SERVICES
LIMITED

Financial Statements for the Year Ended 31 January 2024






ANGUS A MACDONALD CONTRACTING SERVICES
LIMITED (REGISTERED NUMBER: SC421654)






Contents of the Financial Statements
for the Year Ended 31 January 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ANGUS A MACDONALD CONTRACTING SERVICES
LIMITED

Company Information
for the Year Ended 31 January 2024







DIRECTORS: A A Macdonald
F E Macdonald





SECRETARY: R G Thompson





REGISTERED OFFICE: White Shore
Kyles Paible
Bayhead
Isle of North Uist
Western Isles
HS6 5DY





REGISTERED NUMBER: SC421654 (Scotland)





ACCOUNTANTS: Mann Judd Gordon Ltd
Chartered Accountants
26 Lewis Street
Stornoway
Isle of Lewis
HS1 2JF

ANGUS A MACDONALD CONTRACTING SERVICES
LIMITED (REGISTERED NUMBER: SC421654)

Balance Sheet
31 January 2024

31.1.24 31.1.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 126,820 153,804

CURRENT ASSETS
Debtors 6 423,829 364,489
Cash at bank - 69,077
423,829 433,566
CREDITORS
Amounts falling due within one year 7 298,350 299,920
NET CURRENT ASSETS 125,479 133,646
TOTAL ASSETS LESS CURRENT
LIABILITIES

252,299

287,450

CREDITORS
Amounts falling due after more than one
year

8

4,698

15,864
NET ASSETS 247,601 271,586

CAPITAL AND RESERVES
Called up share capital 200 200
Retained earnings 247,401 271,386
SHAREHOLDERS' FUNDS 247,601 271,586

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2024.

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

ANGUS A MACDONALD CONTRACTING SERVICES
LIMITED (REGISTERED NUMBER: SC421654)

Balance Sheet - continued
31 January 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 October 2024 and were signed on its behalf by:




A A Macdonald - Director



F E Macdonald - Director


ANGUS A MACDONALD CONTRACTING SERVICES
LIMITED (REGISTERED NUMBER: SC421654)

Notes to the Financial Statements
for the Year Ended 31 January 2024

1. STATUTORY INFORMATION

Angus A Macdonald Contracting Services Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).


The accounts are rounded to the nearest £1.

2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents net invoiced sales of construction and related services, excluding value added tax plus the value of unbilled work in progress at the balance sheet date.

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 - 25% depreciation on cost
Motor vehicles - 25% depreciation on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

ANGUS A MACDONALD CONTRACTING SERVICES
LIMITED (REGISTERED NUMBER: SC421654)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

3. ACCOUNTING POLICIES - continued

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.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2023 - 4 ) .

5. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 February 2023 249,330 190,751 2,964 443,045
Additions 31,685 - 2,699 34,384
At 31 January 2024 281,015 190,751 5,663 477,429
DEPRECIATION
At 1 February 2023 171,456 115,070 2,715 289,241
Charge for year 31,871 28,979 518 61,368
At 31 January 2024 203,327 144,049 3,233 350,609
NET BOOK VALUE
At 31 January 2024 77,688 46,702 2,430 126,820
At 31 January 2023 77,874 75,681 249 153,804

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Trade debtors 25,072 83,559
Amounts owed by group undertakings 67,749 72,527
Amounts recoverable on contract 292,500 160,000
Other debtors 38,508 48,403
423,829 364,489

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Bank loans and overdrafts 24,392 -
Hire purchase contracts 11,166 15,808
Trade creditors 42,726 78,327
Amounts owed to group undertakings 175,105 164,824
Taxation and social security 42,393 38,761
Other creditors 2,568 2,200
298,350 299,920

ANGUS A MACDONALD CONTRACTING SERVICES
LIMITED (REGISTERED NUMBER: SC421654)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.1.24 31.1.23
£    £   
Hire purchase contracts 4,698 15,864