2023-04-012024-03-312024-03-31falseSC558181ALWAYS BE CONTENT LIMITED2024-11-13iso4217:GBPxbrli:pureSC5581812023-04-01SC5581812024-03-31SC5581812023-04-012024-03-31SC5581812022-04-01SC5581812023-03-31SC5581812022-04-012023-03-31SC558181bus:SmallEntities2023-04-012024-03-31SC558181bus:AuditExempt-NoAccountantsReport2023-04-012024-03-31SC558181bus:AbridgedAccounts2023-04-012024-03-31SC558181bus:PrivateLimitedCompanyLtd2023-04-012024-03-31SC558181core:WithinOneYear2024-03-31SC558181core:AfterOneYear2024-03-31SC558181core:WithinOneYear2023-03-31SC558181core:AfterOneYear2023-03-31SC558181core:ShareCapital2024-03-31SC558181core:SharePremium2024-03-31SC558181core:RevaluationReserve2024-03-31SC558181core:OtherReservesSubtotal2024-03-31SC558181core:RetainedEarningsAccumulatedLosses2024-03-31SC558181core:ShareCapital2023-03-31SC558181core:SharePremium2023-03-31SC558181core:RevaluationReserve2023-03-31SC558181core:OtherReservesSubtotal2023-03-31SC558181core:RetainedEarningsAccumulatedLosses2023-03-31SC558181core:LandBuildings2024-03-31SC558181core:PlantMachinery2024-03-31SC558181core:Vehicles2024-03-31SC558181core:FurnitureFittings2024-03-31SC558181core:OfficeEquipment2024-03-31SC558181core:NetGoodwill2024-03-31SC558181core:IntangibleAssetsOtherThanGoodwill2024-03-31SC558181core:ListedExchangeTraded2024-03-31SC558181core:UnlistedNon-exchangeTraded2024-03-31SC558181core:LandBuildings2023-03-31SC558181core:PlantMachinery2023-03-31SC558181core:Vehicles2023-03-31SC558181core:FurnitureFittings2023-03-31SC558181core:OfficeEquipment2023-03-31SC558181core:NetGoodwill2023-03-31SC558181core:IntangibleAssetsOtherThanGoodwill2023-03-31SC558181core:ListedExchangeTraded2023-03-31SC558181core:UnlistedNon-exchangeTraded2023-03-31SC558181core:LandBuildings2023-04-012024-03-31SC558181core:PlantMachinery2023-04-012024-03-31SC558181core:Vehicles2023-04-012024-03-31SC558181core:FurnitureFittings2023-04-012024-03-31SC558181core:OfficeEquipment2023-04-012024-03-31SC558181core:NetGoodwill2023-04-012024-03-31SC558181core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-31SC558181core:ListedExchangeTraded2023-04-012024-03-31SC558181core:UnlistedNon-exchangeTraded2023-04-012024-03-31SC558181core:MoreThanFiveYears2023-04-012024-03-31SC558181core:Non-currentFinancialInstruments2024-03-31SC558181core:Non-currentFinancialInstruments2023-03-31SC558181dpl:CostSales2023-04-012024-03-31SC558181dpl:DistributionCosts2023-04-012024-03-31SC558181core:LandBuildings2023-04-012024-03-31SC558181core:PlantMachinery2023-04-012024-03-31SC558181core:Vehicles2023-04-012024-03-31SC558181core:FurnitureFittings2023-04-012024-03-31SC558181core:OfficeEquipment2023-04-012024-03-31SC558181dpl:AdministrativeExpenses2023-04-012024-03-31SC558181core:NetGoodwill2023-04-012024-03-31SC558181core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-31SC558181dpl:GroupUndertakings2023-04-012024-03-31SC558181dpl:ParticipatingInterests2023-04-012024-03-31SC558181dpl:GroupUndertakingscore:ListedExchangeTraded2023-04-012024-03-31SC558181core:ListedExchangeTraded2023-04-012024-03-31SC558181dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-04-012024-03-31SC558181core:UnlistedNon-exchangeTraded2023-04-012024-03-31SC558181dpl:CostSales2022-04-012023-03-31SC558181dpl:DistributionCosts2022-04-012023-03-31SC558181core:LandBuildings2022-04-012023-03-31SC558181core:PlantMachinery2022-04-012023-03-31SC558181core:Vehicles2022-04-012023-03-31SC558181core:FurnitureFittings2022-04-012023-03-31SC558181core:OfficeEquipment2022-04-012023-03-31SC558181dpl:AdministrativeExpenses2022-04-012023-03-31SC558181core:NetGoodwill2022-04-012023-03-31SC558181core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-31SC558181dpl:GroupUndertakings2022-04-012023-03-31SC558181dpl:ParticipatingInterests2022-04-012023-03-31SC558181dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-31SC558181core:ListedExchangeTraded2022-04-012023-03-31SC558181dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-31SC558181core:UnlistedNon-exchangeTraded2022-04-012023-03-31SC558181core:NetGoodwill2024-03-31SC558181core:IntangibleAssetsOtherThanGoodwill2024-03-31SC558181core:LandBuildings2024-03-31SC558181core:PlantMachinery2024-03-31SC558181core:Vehicles2024-03-31SC558181core:FurnitureFittings2024-03-31SC558181core:OfficeEquipment2024-03-31SC558181core:AfterOneYear2024-03-31SC558181core:WithinOneYear2024-03-31SC558181core:ListedExchangeTraded2024-03-31SC558181core:UnlistedNon-exchangeTraded2024-03-31SC558181core:ShareCapital2024-03-31SC558181core:SharePremium2024-03-31SC558181core:RevaluationReserve2024-03-31SC558181core:OtherReservesSubtotal2024-03-31SC558181core:RetainedEarningsAccumulatedLosses2024-03-31SC558181core:NetGoodwill2023-03-31SC558181core:IntangibleAssetsOtherThanGoodwill2023-03-31SC558181core:LandBuildings2023-03-31SC558181core:PlantMachinery2023-03-31SC558181core:Vehicles2023-03-31SC558181core:FurnitureFittings2023-03-31SC558181core:OfficeEquipment2023-03-31SC558181core:AfterOneYear2023-03-31SC558181core:WithinOneYear2023-03-31SC558181core:ListedExchangeTraded2023-03-31SC558181core:UnlistedNon-exchangeTraded2023-03-31SC558181core:ShareCapital2023-03-31SC558181core:SharePremium2023-03-31SC558181core:RevaluationReserve2023-03-31SC558181core:OtherReservesSubtotal2023-03-31SC558181core:RetainedEarningsAccumulatedLosses2023-03-31SC558181core:NetGoodwill2022-04-01SC558181core:IntangibleAssetsOtherThanGoodwill2022-04-01SC558181core:LandBuildings2022-04-01SC558181core:PlantMachinery2022-04-01SC558181core:Vehicles2022-04-01SC558181core:FurnitureFittings2022-04-01SC558181core:OfficeEquipment2022-04-01SC558181core:AfterOneYear2022-04-01SC558181core:WithinOneYear2022-04-01SC558181core:ListedExchangeTraded2022-04-01SC558181core:UnlistedNon-exchangeTraded2022-04-01SC558181core:ShareCapital2022-04-01SC558181core:SharePremium2022-04-01SC558181core:RevaluationReserve2022-04-01SC558181core:OtherReservesSubtotal2022-04-01SC558181core:RetainedEarningsAccumulatedLosses2022-04-01SC558181core:AfterOneYear2023-04-012024-03-31SC558181core:WithinOneYear2023-04-012024-03-31SC558181core:Non-currentFinancialInstrumentscore:CostValuation2023-04-012024-03-31SC558181core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-04-012024-03-31SC558181core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-04-012024-03-31SC558181core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-04-012024-03-31SC558181core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-04-012024-03-31SC558181core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-04-012024-03-31SC558181core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-04-012024-03-31SC558181core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-04-012024-03-31SC558181core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-04-012024-03-31SC558181core:Non-currentFinancialInstrumentscore:CostValuation2024-03-31SC558181core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-03-31SC558181core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-03-31SC558181core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-03-31SC558181core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-03-31SC558181core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-03-31SC558181core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-03-31SC558181core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-03-31SC558181core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-03-31SC558181core:Non-currentFinancialInstrumentscore:CostValuation2023-03-31SC558181core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-03-31SC558181core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-03-31SC558181core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-03-31SC558181core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-03-31SC558181core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-03-31SC558181core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-03-31SC558181core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-03-31SC558181core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-03-31SC558181bus:Director12023-04-012024-03-31SC558181bus:Director22023-04-012024-03-31SC558181bus:Director32023-04-012024-03-31

ALWAYS BE CONTENT LIMITED

Registered Number
SC558181
(Scotland)

Unaudited Financial Statements for the Year ended
31 March 2024

ALWAYS BE CONTENT LIMITED
Company Information
for the year from 1 April 2023 to 31 March 2024

Directors

MARTIN, Louise
MARTIN, Peter Damien
MILNE, Graham Alexander

Registered Address

75 Trafalgar Lane
Leith
Edinburgh
EH6 4DQ

Registered Number

SC558181 (Scotland)
ALWAYS BE CONTENT LIMITED
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets317,35515,316
17,35515,316
Current assets
Debtors214,805178,009
Cash at bank and on hand190,076148,970
404,881326,979
Creditors amounts falling due within one year(302,932)(169,824)
Net current assets (liabilities)101,949157,155
Total assets less current liabilities119,304172,471
Creditors amounts falling due after one year(43,332)(83,331)
Provisions for liabilities(3,319)(2,800)
Net assets72,65386,340
Capital and reserves
Called up share capital100100
Profit and loss account72,55386,240
Shareholders' funds72,65386,340
The financial statements were approved and authorised for issue by the Board of Directors on 13 November 2024, and are signed on its behalf by:
MARTIN, Peter Damien
Director
Registered Company No. SC558181
ALWAYS BE CONTENT LIMITED
Notes to the Financial Statements
for the year ended 31 March 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 rendering of services
Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference. Current and deferred tax assets and liabilities are not discounted.
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:

Straight line (years)
Fixtures and fittings4
Office Equipment3
2.Average number of employees

20242023
Average number of employees during the year1212
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 April 2366,281
Additions9,954
At 31 March 2476,235
Depreciation and impairment
At 01 April 2350,965
Charge for year7,915
At 31 March 2458,880
Net book value
At 31 March 2417,355
At 31 March 2315,316
4.Other commitments
The total of future minimum lease payments under non-cancellable operating leases as at 31 March 2024 are as follows:< 1 year £4,956 > 1 year £2,069 The total of future minimum lease payments under non-cancellable operating leases as at 31 March 2023 are as follows:< 1 year £4,956 > 1 year £7,034