2023-04-012024-03-312024-03-31falseSC480854SING IN THE CITY 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SING IN THE CITY LTD

Registered Number
SC480854
(Scotland)

Unaudited Financial Statements for the Year ended
31 March 2024

SING IN THE CITY LTD
Company Information
for the year from 1 April 2023 to 31 March 2024

Director

BAIRD, Kirsty Joyce Fay

Registered Address

1/1 Lower Granton Road
Edinburgh
EH5 3RX

Registered Number

SC480854 (Scotland)
SING IN THE CITY LTD
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets321,7085,821
21,7085,821
Current assets
Stocks3,6284,273
Debtors453,02120,828
Cash at bank and on hand14,27534,733
70,92459,834
Creditors amounts falling due within one year5(47,931)(33,925)
Net current assets (liabilities)22,99325,909
Total assets less current liabilities44,70131,730
Net assets44,70131,730
Capital and reserves
Called up share capital100100
Profit and loss account44,60131,630
Shareholders' funds44,70131,730
The financial statements were approved and authorised for issue by the Director on 4 December 2024, and are signed on its behalf by:
BAIRD, Kirsty Joyce Fay
Director
Registered Company No. SC480854
SING IN THE CITY 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)Straight line (years)
Plant and machinery-3.3
Fixtures and fittings25-
Vehicles25-
Office Equipment-3.3
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20242023
Average number of employees during the year44
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 April 2345,319
Additions25,094
At 31 March 2470,413
Depreciation and impairment
At 01 April 2339,498
Charge for year9,207
At 31 March 2448,705
Net book value
At 31 March 2421,708
At 31 March 235,821
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables48,85316,796
Other debtors1,2651,239
Prepayments and accrued income2,9032,793
Total53,02120,828
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables3,1651,386
Bank borrowings and overdrafts512-
Taxation and social security19,12013,492
Other creditors4,7943,451
Accrued liabilities and deferred income20,34015,596
Total47,93133,925