1 March 2023 false No description of principal activity Taxfiler 2024.6 SC619998business:PrivateLimitedCompanyLtd2023-03-012024-02-29 SC6199982023-02-28 SC6199982023-03-012024-02-29 SC619998business:AuditExemptWithAccountantsReport2023-03-012024-02-29 SC619998business:FilletedAccounts2023-03-012024-02-29 SC6199982024-02-29 SC619998business:Director12023-03-012024-02-29 SC619998business:Director22023-03-012024-02-29 SC619998business:RegisteredOffice2023-03-012024-02-29 SC6199982023-02-28 SC619998core:WithinOneYear2024-02-29 SC619998core:WithinOneYear2023-02-28 SC619998core:ShareCapitalcore:PreviouslyStatedAmount2024-02-29 SC619998core:ShareCapitalcore:PreviouslyStatedAmount2023-02-28 SC619998core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-02-29 SC619998core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-02-28 SC619998core:PreviouslyStatedAmount2024-02-29 SC619998core:PreviouslyStatedAmount2023-02-28 SC619998business:SmallEntities2023-03-012024-02-29 SC619998countries:Scotland2023-03-012024-02-29 SC619998core:LandBuildings2023-03-012024-02-29 SC619998core:PlantMachinery2023-03-012024-02-29 SC619998core:FurnitureFittings2023-03-012024-02-29 SC619998core:ComputerEquipment2023-03-012024-02-29 SC619998core:LandBuildings2023-02-28 SC619998core:PlantMachinery2023-02-28 SC619998core:FurnitureFittings2023-02-28 SC619998core:ComputerEquipment2023-02-28 SC619998core:LandBuildings2024-02-29 SC619998core:PlantMachinery2024-02-29 SC619998core:FurnitureFittings2024-02-29 SC619998core:ComputerEquipment2024-02-29 SC6199982022-03-012023-02-28 iso4217:GBP xbrli:pure
Company Registration No. SC619998 (Scotland)
KINGFISHER PCBS LTD Unaudited accounts for the year ended 29 February 2024
KINGFISHER PCBS LTD Unaudited accounts Contents
Page
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KINGFISHER PCBS LTD Company Information for the year ended 29 February 2024
Directors
Victor Alexander Sproat Karen Sproat
Company Number
SC619998 (Scotland)
Registered Office
Prestwick Business Centre Ladykirk Business Park, Skye Road Prestwick Ayrshire KA9 2TA Scotland
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KINGFISHER PCBS LTD Statement of financial position as at 29 February 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
10,501 
5,985 
Current assets
Debtors
139,552 
238,879 
Cash at bank and in hand
392,544 
110,274 
532,096 
349,153 
Creditors: amounts falling due within one year
(430,858)
(212,064)
Net current assets
101,238 
137,089 
Total assets less current liabilities
111,739 
143,074 
Provisions for liabilities
Other provisions
(27,600)
- 
Net assets
84,139 
143,074 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
84,138 
143,073 
Shareholders' funds
84,139 
143,074 
For the year ending 29 February 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 26 November 2024 and were signed on its behalf by
Victor Alexander Sproat Director Company Registration No. SC619998
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KINGFISHER PCBS LTD Notes to the Accounts for the year ended 29 February 2024
1
Statutory information
KINGFISHER PCBS LTD is a private company, limited by shares, registered in Scotland, registration number SC619998. The registered office is Prestwick Business Centre, Ladykirk Business Park, Skye Road, Prestwick, Ayrshire, KA9 2TA, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
20% Straight Line
Plant & machinery
20% Straight LIne
Fixtures & fittings
20% Straight Line
Computer equipment
20% Straight Line
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 March 2023
2,354 
- 
2,206 
4,540 
9,100 
Additions
- 
4,017 
- 
3,902 
7,919 
At 29 February 2024
2,354 
4,017 
2,206 
8,442 
17,019 
Depreciation
At 1 March 2023
471 
- 
441 
2,203 
3,115 
Charge for the year
471 
803 
441 
1,688 
3,403 
At 29 February 2024
942 
803 
882 
3,891 
6,518 
Net book value
At 29 February 2024
1,412 
3,214 
1,324 
4,551 
10,501 
At 28 February 2023
1,883 
- 
1,765 
2,337 
5,985 
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KINGFISHER PCBS LTD Notes to the Accounts for the year ended 29 February 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
139,552 
238,879 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
67,059 
91,162 
Trade creditors
68,309 
48,322 
Taxes and social security
665 
12,549 
Other creditors
- 
206 
Loans from directors
94,825 
59,825 
Accruals
200,000 
- 
430,858 
212,064 
7
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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