IRIS Accounts Production v24.1.4.33 SC097135 Board of Directors 1.4.23 31.3.24 31.3.24 false true false false true false A Ordinary Shares 1.00000 B Ordinary shares 1.00000 C Ordinary shares 1.00000 A Ordinary Shares 1.00000 B Ordinary shares 1.00000 C Ordinary shares 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC0971352023-03-31SC0971352024-03-31SC0971352023-04-012024-03-31SC0971352022-03-31SC0971352022-04-012023-03-31SC0971352023-03-31SC097135ns15:Scotland2023-04-012024-03-31SC097135ns14:PoundSterling2023-04-012024-03-31SC097135ns10:Director12023-04-012024-03-31SC097135ns10:PrivateLimitedCompanyLtd2023-04-012024-03-31SC097135ns10:SmallEntities2023-04-012024-03-31SC097135ns10:AuditExemptWithAccountantsReport2023-04-012024-03-31SC097135ns10:SmallCompaniesRegimeForDirectorsReport2023-04-012024-03-31SC097135ns10:SmallCompaniesRegimeForAccounts2023-04-012024-03-31SC097135ns10:FullAccounts2023-04-012024-03-31SC097135ns10:OrdinaryShareClass22023-04-012024-03-31SC097135ns10:OrdinaryShareClass32023-04-012024-03-31SC097135ns10:OrdinaryShareClass42023-04-012024-03-31SC097135ns10:Director22023-04-012024-03-31SC097135ns10:CompanySecretary12023-04-012024-03-31SC097135ns10:RegisteredOffice2023-04-012024-03-31SC097135ns5:CurrentFinancialInstruments2024-03-31SC097135ns5:CurrentFinancialInstruments2023-03-31SC097135ns5:Non-currentFinancialInstruments2024-03-31SC097135ns5:Non-currentFinancialInstruments2023-03-31SC097135ns5:ShareCapital2024-03-31SC097135ns5:ShareCapital2023-03-31SC097135ns5:CapitalRedemptionReserve2024-03-31SC097135ns5:CapitalRedemptionReserve2023-03-31SC097135ns5:RetainedEarningsAccumulatedLosses2024-03-31SC097135ns5:RetainedEarningsAccumulatedLosses2023-03-31SC097135ns5:PlantMachinery2023-03-31SC097135ns5:PlantMachinery2023-04-012024-03-31SC097135ns5:PlantMachinery2024-03-31SC097135ns5:PlantMachinery2023-03-31SC097135ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-03-31SC097135ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-03-31SC097135ns5:Non-currentFinancialInstrumentsns5:BetweenOneTwoYears2024-03-31SC097135ns5:Non-currentFinancialInstrumentsns5:BetweenOneTwoYears2023-03-31SC097135ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2024-03-31SC097135ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2023-03-31SC097135ns10:OrdinaryShareClass22024-03-31SC097135ns10:OrdinaryShareClass32024-03-31SC097135ns10:OrdinaryShareClass42024-03-31
REGISTERED NUMBER: SC097135 (Scotland)









SHAW MARKETING AND DESIGN LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2024






SHAW MARKETING AND DESIGN LIMITED (REGISTERED NUMBER: SC097135)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024




Page

Company Information 1

Chartered Certified Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


SHAW MARKETING AND DESIGN LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST MARCH 2024







DIRECTORS: D A R Bruce
I Johnson



SECRETARY: D A R Bruce



REGISTERED OFFICE: 84 Commercial Street
Leith
Edinburgh
EH6 6LX



REGISTERED NUMBER: SC097135 (Scotland)



ACCOUNTANTS: russell + russell
Chartered Certified Accountants
4 Royal Crescent
Glasgow
G3 7SL



BANKERS: The Royal Bank of Scotland

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
SHAW MARKETING AND DESIGN LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Shaw Marketing and Design Limited for the year ended 31st March 2024 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Shaw Marketing and Design Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Shaw Marketing and Design Limited and state those matters that we have agreed to state to the Board of Directors of Shaw Marketing and Design Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Shaw Marketing and Design Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Shaw Marketing and Design Limited. You consider that Shaw Marketing and Design Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Shaw Marketing and Design Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






russell + russell
Chartered Certified Accountants
4 Royal Crescent
Glasgow
G3 7SL


28th November 2024

SHAW MARKETING AND DESIGN LIMITED (REGISTERED NUMBER: SC097135)

BALANCE SHEET
31ST MARCH 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 3,874 4,032

CURRENT ASSETS
Debtors 5 153,797 187,124
Cash at bank 35,664 22,149
189,461 209,273
CREDITORS
Amounts falling due within one year 6 132,116 115,081
NET CURRENT ASSETS 57,345 94,192
TOTAL ASSETS LESS CURRENT
LIABILITIES

61,219

98,224

CREDITORS
Amounts falling due after more than one
year

7

15,308

31,397
NET ASSETS 45,911 66,827

CAPITAL AND RESERVES
Called up share capital 10 5,950 5,950
Capital redemption reserve 45,300 45,300
Retained earnings (5,339 ) 15,577
SHAREHOLDERS' FUNDS 45,911 66,827

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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.

SHAW MARKETING AND DESIGN LIMITED (REGISTERED NUMBER: SC097135)

BALANCE SHEET - continued
31ST MARCH 2024



The financial statements were approved by the Board of Directors and authorised for issue on 28th November 2024 and were signed on its behalf by:





I Johnson - Director


SHAW MARKETING AND DESIGN LIMITED (REGISTERED NUMBER: SC097135)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024

1. STATUTORY INFORMATION

Shaw Marketing and Design Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Going Concern basis
The financial statements have been prepared on the going concern basis. The directors believe that the company has adequate resources and support to continue to operate for the foreseeable future.

Turnover
The turnover shown in the profit and loss account represents the sales value of work done during the year, exclusive of Value Added Tax. Turnover in respect of contracts for on-going services is recognised by reference to the estimated stage of completion.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Furniture and equipment-20% reducing balance and straight line

Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

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.

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.

SHAW MARKETING AND DESIGN LIMITED (REGISTERED NUMBER: SC097135)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2024

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
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 7 (2023 - 8 ) .

4. TANGIBLE FIXED ASSETS
Furniture
and
equipment
£   
COST
At 1st April 2023 10,653
Additions 695
At 31st March 2024 11,348
DEPRECIATION
At 1st April 2023 6,621
Charge for year 853
At 31st March 2024 7,474
NET BOOK VALUE
At 31st March 2024 3,874
At 31st March 2023 4,032

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 82,552 113,632
Amounts recoverable on contracts 58,508 68,675
Other debtors 12,737 4,817
153,797 187,124

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Bank loans and overdrafts (see note 8) 15,820 15,622
Trade creditors 8,348 11,075
Taxation and social security 44,406 41,300
Other creditors 63,542 47,084
132,116 115,081

SHAW MARKETING AND DESIGN LIMITED (REGISTERED NUMBER: SC097135)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2024

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.24 31.3.23
£    £   
Bank loans (see note 8) 15,308 31,397

8. LOANS

An analysis of the maturity of loans is given below:

31.3.24 31.3.23
£    £   
Amounts falling due within one year or on demand:
Bank loans 15,820 15,622

Amounts falling due between one and two years:
Bank loans - 1-2 years 10,000 15,658

Amounts falling due between two and five years:
Bank loans - 2-5 years 5,308 15,739

9. SECURED DEBTS

The following secured debts are included within creditors:

31.3.24 31.3.23
£    £   
Bank loans 5,820 12,005

There is a bond and floating charge over the undertaking and all property and assets present and future of the company, including uncalled capital, to the Royal Bank of Scotland.

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.24 31.3.23
value: £    £   
3,105 A Ordinary Shares £1 3,105 3,105
1,595 B Ordinary shares £1 1,595 1,595
1,250 C Ordinary shares £1 1,250 1,250
5,950 5,950

11. ULTIMATE CONTROLLING PARTY

The company was under the control of David A Bruce throughout the current and previous year.