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THE ST KILDA CLUB SHOP LIMITED

Registered Number
SC242891
(Scotland)

Unaudited Financial Statements for the Year ended
30 September 2024

THE ST KILDA CLUB SHOP LIMITED
Company Information
for the year from 1 October 2023 to 30 September 2024

Directors

GOVIER, Colin John
HUNT, Julie Michelle
PETSCHI, Marion Pauline

Company Secretary

SMITH, Pauline

Registered Address

C/O Govier
7 (1f3) Montpelier Terrace
Edinburgh
EH10 4NE

Registered Number

SC242891 (Scotland)
THE ST KILDA CLUB SHOP LIMITED
Balance Sheet as at
30 September 2024

Notes

2024

2023

£

£

£

£

Current assets
Stocks420,93810,969
Debtors568281
Cash at bank and on hand4,10715,665
25,61326,915
Creditors amounts falling due within one year5(15,750)(17,052)
Net current assets (liabilities)9,8639,863
Total assets less current liabilities9,8639,863
Net assets9,8639,863
Capital and reserves
Called up share capital22
Profit and loss account9,8619,861
Shareholders' funds9,8639,863
The financial statements were approved and authorised for issue by the Board of Directors on 21 October 2024, and are signed on its behalf by:
HUNT, Julie Michelle
Director
Registered Company No. SC242891
THE ST KILDA CLUB SHOP LIMITED
Notes to the Financial Statements
for the year ended 30 September 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.
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.
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:
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.
2.Average number of employees

20242023
Average number of employees during the year00
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 October 231,5541,554
At 30 September 241,5541,554
Depreciation and impairment
At 01 October 231,5541,554
At 30 September 241,5541,554
Net book value
At 30 September 24--
At 30 September 23--
4.Stocks

2024

2023

££
Other stocks20,93810,969
Total20,93810,969
5.Creditors: amounts due within one year

2024

2023

££
Accrued liabilities and deferred income15,75017,052
Total15,75017,052
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.
6.Creditors: amounts due after one year