1 May 2023 false No description of principal activity Taxfiler 2024.6 SC475906business:PrivateLimitedCompanyLtd2023-05-012024-04-30 SC4759062023-04-30 SC4759062023-05-012024-04-30 SC475906business:AuditExempt-NoAccountantsReport2023-05-012024-04-30 SC475906business:FilletedAccounts2023-05-012024-04-30 SC4759062024-04-30 SC475906business:Director12023-05-012024-04-30 SC475906business:Director22023-05-012024-04-30 SC475906business:RegisteredOffice2023-05-012024-04-30 SC4759062023-04-30 SC475906core:WithinOneYear2024-04-30 SC475906core:WithinOneYear2023-04-30 SC475906core:AfterOneYear2024-04-30 SC475906core:AfterOneYear2023-04-30 SC475906core:ShareCapitalcore:PreviouslyStatedAmount2024-04-30 SC475906core:ShareCapitalcore:PreviouslyStatedAmount2023-04-30 SC475906core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-04-30 SC475906core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-04-30 SC475906core:PreviouslyStatedAmount2024-04-30 SC475906core:PreviouslyStatedAmount2023-04-30 SC475906business:SmallEntities2023-05-012024-04-30 SC475906countries:Scotland2023-05-012024-04-30 SC475906core:PlantMachinery2023-05-012024-04-30 SC475906core:MotorVehicles2023-05-012024-04-30 SC475906core:PlantMachinery2023-04-30 SC475906core:MotorVehicles2023-04-30 SC475906core:PlantMachinery2024-04-30 SC475906core:MotorVehicles2024-04-30 SC4759062022-05-012023-04-30 iso4217:GBP xbrli:pure
Company Registration No. SC475906 (Scotland)
The Blind Spot (Scotland) Limited Unaudited accounts for the year ended 30 April 2024
The Blind Spot (Scotland) Limited Unaudited accounts Contents
Page
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The Blind Spot (Scotland) Limited Company Information for the year ended 30 April 2024
Directors
Mrs Mary Ross Mr Neil Ross
Company Number
SC475906 (Scotland)
Registered Office
UNIT 4 2 CHANONRY RD NORTH ELGIN MORAY IV30 6NB
Accountants
Helen Crowley Tax Services Easter Manbeen Farmhouse Elgin Moray IV30 8TN
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The Blind Spot (Scotland) Limited Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
21,301 
29,614 
Current assets
Inventories
15,000 
15,000 
Debtors
2,498 
(9,060)
Cash at bank and in hand
12,169 
17,965 
29,667 
23,905 
Creditors: amounts falling due within one year
(38,718)
(30,631)
Net current liabilities
(9,051)
(6,726)
Total assets less current liabilities
12,250 
22,888 
Creditors: amounts falling due after more than one year
(9,019)
(13,027)
Net assets
3,231 
9,861 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
3,131 
9,761 
Shareholders' funds
3,231 
9,861 
For the year ending 30 April 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 30 April 2024 and were signed on its behalf by
Mrs Mary Ross Director Company Registration No. SC475906
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The Blind Spot (Scotland) Limited Notes to the Accounts for the year ended 30 April 2024
1
Statutory information
The Blind Spot (Scotland) Limited is a private company, limited by shares, registered in Scotland, registration number SC475906. The registered office is UNIT 4, 2 CHANONRY RD NORTH, ELGIN, MORAY, IV30 6NB.
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:
Plant & machinery
20% Reducing
Motor vehicles
20% Straight Line
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 May 2023
18,964 
33,619 
52,583 
At 30 April 2024
18,964 
33,619 
52,583 
Depreciation
At 1 May 2023
11,012 
11,957 
22,969 
Charge for the year
1,590 
6,723 
8,313 
At 30 April 2024
12,602 
18,680 
31,282 
Net book value
At 30 April 2024
6,362 
14,939 
21,301 
At 30 April 2023
7,952 
21,662 
29,614 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
2,498 
(9,060)
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The Blind Spot (Scotland) Limited Notes to the Accounts for the year ended 30 April 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
9,993 
12,089 
Trade creditors
8,610 
10,967 
Taxes and social security
1,607 
6,320 
Other creditors
28 
32 
Loans from directors
18,480 
83 
Accruals
- 
1,140 
38,718 
30,631 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
9,019 
13,027 
8
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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