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TRAILL HEATING & GAS LTD

Registered Number
SC669931
(Scotland)

Unaudited Financial Statements for the Year ended
31 August 2023

TRAILL HEATING & GAS LTD
Company Information
for the year from 1 September 2022 to 31 August 2023

Director

TRAIL, Charles

Registered Address

Mckellar Accountancy, Unit 3.2
1 Macdowall Street
Paisley
PA3 2NB

Registered Number

SC669931 (Scotland)
TRAILL HEATING & GAS LTD
Balance Sheet as at
31 August 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets315,18820,250
15,18820,250
Current assets
Debtors471,18128,834
Cash at bank and on hand3,00812,717
74,18941,551
Creditors amounts falling due within one year5(73,307)(49,333)
Net current assets (liabilities)882(7,782)
Total assets less current liabilities16,07012,468
Net assets16,07012,468
Capital and reserves
Called up share capital100100
Profit and loss account15,97012,368
Shareholders' funds16,07012,468
The financial statements were approved and authorised for issue by the Director on 31 October 2024, and are signed on its behalf by:
TRAIL, Charles
Director
Registered Company No. SC669931
TRAILL HEATING & GAS LTD
Notes to the Financial Statements
for the year ended 31 August 2023

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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
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.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Plant and machinery25
Vehicles25
2.Average number of employees

20232022
Average number of employees during the year44
3.Tangible fixed assets

Plant & machinery

Vehicles

Total

£££
Cost or valuation
At 01 September 2212,00015,00027,000
At 31 August 2312,00015,00027,000
Depreciation and impairment
At 01 September 223,0003,7506,750
Charge for year2,2502,8125,062
At 31 August 235,2506,56211,812
Net book value
At 31 August 236,7508,43815,188
At 31 August 229,00011,25020,250
4.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables21,619-
Other debtors49,56228,834
Total71,18128,834
5.Creditors: amounts due within one year

2023

2022

££
Taxation and social security35,16212,553
Other creditors36,14535,779
Accrued liabilities and deferred income2,0001,001
Total73,30749,333