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REGISTERED NUMBER: SC073480 (Scotland)











Unaudited Financial Statements

for the Year Ended 29 February 2024

for

Aberdeen Blast Cleaning Services Ltd

Aberdeen Blast Cleaning Services Ltd (Registered number: SC073480)






Contents of the Financial Statements
for the year ended 29 February 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Aberdeen Blast Cleaning Services Ltd

Company Information
for the year ended 29 February 2024







DIRECTOR: Mrs C Tattersall





SECRETARY: Mrs C Tattersall





REGISTERED OFFICE: Hillview Road
East Tullos Industrial Estate
Aberdeen
AB12 3HB





REGISTERED NUMBER: SC073480 (Scotland)





ACCOUNTANTS: Grampian Accounting
3 Prospect Place
Arnhall Business Park
Westhill
Aberdeenshire
AB32 6SY

Aberdeen Blast Cleaning Services Ltd (Registered number: SC073480)

Balance Sheet
29 February 2024

29.2.24 28.2.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 530,774 599,091

CURRENT ASSETS
Stocks 32,054 23,372
Debtors 5 227,328 193,269
Cash at bank and in hand 19,969 18,003
279,351 234,644
CREDITORS
Amounts falling due within one year 6 99,417 114,809
NET CURRENT ASSETS 179,934 119,835
TOTAL ASSETS LESS CURRENT
LIABILITIES

710,708

718,926

CREDITORS
Amounts falling due after more than one year 7 347,774 378,181
NET ASSETS 362,934 340,745

CAPITAL AND RESERVES
Called up share capital 30,133 30,133
Revaluation reserve 8 (52,227 ) (52,227 )
Capital redemption reserve 67 67
Retained earnings 384,961 362,772
SHAREHOLDERS' FUNDS 362,934 340,745

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 February 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 February 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

Aberdeen Blast Cleaning Services Ltd (Registered number: SC073480)

Balance Sheet - continued
29 February 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 5 November 2024 and were signed by:





Mrs C Tattersall - Director


Aberdeen Blast Cleaning Services Ltd (Registered number: SC073480)

Notes to the Financial Statements
for the year ended 29 February 2024

1. STATUTORY INFORMATION

Aberdeen Blast Cleaning Services Ltd 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.

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.

This is the first year in which the financial statements have been prepared in accordance with FRS 102 Section 1A. In previous years the financial statements have been prepared with the Financial Reporting Standards for Smaller Entities ('The FRSSE').

The adoption of FRS 102 Section 1A has not resulted in any changes to the recognition and measurement principles previously adopted.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Land and buildings - 2% on cost
Plant and machinery etc - 33% on cost, 25% on cost and 10% on cost

Stocks
Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.


Aberdeen Blast Cleaning Services Ltd (Registered number: SC073480)

Notes to the Financial Statements - continued
for the year ended 29 February 2024

2. ACCOUNTING POLICIES - continued
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
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 (2023 - NIL ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 March 2023 269,768 876,631 1,146,399
Additions - 32,878 32,878
At 29 February 2024 269,768 909,509 1,179,277
DEPRECIATION
At 1 March 2023 95,433 451,875 547,308
Charge for year 5,395 95,800 101,195
At 29 February 2024 100,828 547,675 648,503
NET BOOK VALUE
At 29 February 2024 168,940 361,834 530,774
At 28 February 2023 174,335 424,756 599,091

Aberdeen Blast Cleaning Services Ltd (Registered number: SC073480)

Notes to the Financial Statements - continued
for the year ended 29 February 2024

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 March 2023
and 29 February 2024 11,500
DEPRECIATION
At 1 March 2023 2,635
Charge for year 2,875
At 29 February 2024 5,510
NET BOOK VALUE
At 29 February 2024 5,990
At 28 February 2023 8,865

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
29.2.24 28.2.23
£    £   
Trade debtors 210,239 152,629
Other debtors 17,089 40,640
227,328 193,269

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
29.2.24 28.2.23
£    £   
Hire purchase contracts 1,973 1,973
Trade creditors 46,052 50,881
Taxation and social security 41,864 46,206
Other creditors 9,528 15,749
99,417 114,809

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
29.2.24 28.2.23
£    £   
Hire purchase contracts 2,147 4,120
Other creditors 345,627 374,061
347,774 378,181

Aberdeen Blast Cleaning Services Ltd (Registered number: SC073480)

Notes to the Financial Statements - continued
for the year ended 29 February 2024

8. RESERVES
Revaluation
reserve
£   
At 1 March 2023
and 29 February 2024 (52,227 )

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 29 February 2024 and 28 February 2023:

29.2.24 28.2.23
£    £   
Mrs C Tattersall
Balance outstanding at start of year - -
Amounts advanced 5,150 -
Amounts repaid (5,150 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -