2023-04-012024-03-312024-03-31falseSC560625THE SIRPLE 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THE SIRPLE LTD

Registered Number
SC560625
(Scotland)

Unaudited Financial Statements for the Year ended
31 March 2024

THE SIRPLE LTD
Company Information
for the year from 1 April 2023 to 31 March 2024

Directors

GILLESPIE, Craig
KEITH, Kayleigh

Registered Address

81 East High Street
Crieff
PH7 3JA

Registered Number

SC560625 (Scotland)
THE SIRPLE LTD
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets38,75023,750
Tangible assets433,27146,969
42,02170,719
Current assets
Debtors423,715158,601
Cash at bank and on hand71,91556,519
495,630215,120
Creditors amounts falling due within one year5(138,741)(92,160)
Net current assets (liabilities)356,889122,960
Total assets less current liabilities398,910193,679
Creditors amounts falling due after one year(349,782)(121,014)
Net assets49,12872,665
Capital and reserves
Profit and loss account49,12872,665
Shareholders' funds49,12872,665
The financial statements were approved and authorised for issue by the Board of Directors on 30 October 2024, and are signed on its behalf by:
GILLESPIE, Craig
Director
KEITH, Kayleigh
Director

Registered Company No. SC560625
THE SIRPLE LTD
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 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.
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.
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:
2.Average number of employees

20242023
Average number of employees during the year3030
3.Intangible assets

Total

£
Cost or valuation
At 01 April 23143,000
At 31 March 24143,000
Amortisation and impairment
At 01 April 23119,250
Charge for year15,000
At 31 March 24134,250
Net book value
At 31 March 248,750
At 31 March 2323,750
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 April 23126,132
Additions3,804
At 31 March 24129,936
Depreciation and impairment
At 01 April 2379,163
Charge for year17,502
At 31 March 2496,665
Net book value
At 31 March 2433,271
At 31 March 2346,969
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables41,09943,870
Taxation and social security54,77732,817
Other creditors42,86515,473
Total138,74192,160
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.