2023-07-012024-06-302024-06-30falseSC600700FRASER SIGNS 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FRASER SIGNS LTD

Registered Number
SC600700
(Scotland)

Unaudited Financial Statements for the Year ended
30 June 2024

FRASER SIGNS LTD
Company Information
for the year from 1 July 2023 to 30 June 2024

Director

FRASER, Blair

Registered Address

Unit 3 42 Harbour Road
Inverness
IV1 1UF

Registered Number

SC600700 (Scotland)
FRASER SIGNS LTD
Balance Sheet as at
30 June 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets34,219-
Tangible assets4143,444104,457
147,663104,457
Current assets
Stocks515,00012,000
Debtors472,337332,903
Cash at bank and on hand38,52968,627
525,866413,530
Creditors amounts falling due within one year6(115,711)(80,205)
Net current assets (liabilities)410,155333,325
Total assets less current liabilities557,818437,782
Creditors amounts falling due after one year7(48,537)(75,406)
Net assets509,281362,376
Capital and reserves
Called up share capital11
Profit and loss account509,280362,375
Shareholders' funds509,281362,376
The financial statements were approved and authorised for issue by the Director on 15 November 2024, and are signed on its behalf by:
FRASER, Blair
Director
Registered Company No. SC600700
FRASER SIGNS LTD
Notes to the Financial Statements
for the year ended 30 June 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.
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.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
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.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
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:

Reducing balance (%)Straight line (years)
Plant and machinery25-
Vehicles-4
Office Equipment-4
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year1010
3.Intangible assets

Other

Total

££
Cost or valuation
Additions4,9094,909
At 30 June 244,9094,909
Amortisation and impairment
Charge for year690690
At 30 June 24690690
Net book value
At 30 June 244,2194,219
At 30 June 23--
4.Tangible fixed assets

Plant & machinery

Vehicles

Office Equipment

Total

££££
Cost or valuation
At 01 July 2377,12875,43516,874169,437
Additions16,90068,5641,88487,348
Disposals-(13,845)-(13,845)
At 30 June 2494,028130,15418,758242,940
Depreciation and impairment
At 01 July 2352,22210,9561,80264,980
Charge for year8,59921,8724,50634,977
On disposals-(461)-(461)
At 30 June 2460,82132,3676,30899,496
Net book value
At 30 June 2433,20797,78712,450143,444
At 30 June 2324,90664,47915,072104,457
5.Stocks

2024

2023

££
Other stocks15,00012,000
Total15,00012,000
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables13,16318,847
Bank borrowings and overdrafts10,00010,824
Taxation and social security71,86433,740
Finance lease and HP contracts11,16413,633
Other creditors9,5203,161
Total115,71180,205
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.
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts17,50026,675
Other creditors31,03748,731
Total48,53775,406
8.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts31,03748,731