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REGISTERED NUMBER: SC290979 (Scotland)















Report of the Director and

Unaudited Financial Statements for the Year Ended 30 September 2024

for

21C Scotland Limited

21C Scotland Limited (Registered number: SC290979)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Report of the Director 2

Income Statement 3

Balance Sheet 4

Notes to the Financial Statements 5


21C Scotland Limited

Company Information
for the Year Ended 30 September 2024







DIRECTOR: P Corrigan





REGISTERED OFFICE: 23 The Square
Newtongrange
EH22 4QA





REGISTERED NUMBER: SC290979 (Scotland)





ACCOUNTANTS: MacDonald Accountancy Services
11 Margaret Street
Stonehaven
Aberdeenshire
AB39 2AY

21C Scotland Limited (Registered number: SC290979)

Report of the Director
for the Year Ended 30 September 2024

The director presents her report with the financial statements of the company for the year ended 30 September 2024.

DIRECTOR
P Corrigan held office during the whole of the period from 1 October 2023 to the date of this report.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:





P Corrigan - Director


3 December 2024

21C Scotland Limited (Registered number: SC290979)

Income Statement
for the Year Ended 30 September 2024

30.9.24 30.9.23
Notes £    £   

TURNOVER 72,584 84,130

Administrative expenses 31,664 25,584
OPERATING PROFIT 4 40,920 58,546

Interest receivable and similar income 839 -
41,759 58,546

Interest payable and similar expenses - 232
PROFIT BEFORE TAXATION 41,759 58,314

Tax on profit 8,504 11,254
PROFIT FOR THE FINANCIAL YEAR 33,255 47,060

21C Scotland Limited (Registered number: SC290979)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 21,000 24,000

CURRENT ASSETS
Debtors 6 - 307
Cash at bank 71,375 86,562
71,375 86,869
CREDITORS
Amounts falling due within one year 7 13,082 22,331
NET CURRENT ASSETS 58,293 64,538
TOTAL ASSETS LESS CURRENT
LIABILITIES

79,293

88,538

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 79,291 88,536
SHAREHOLDERS' FUNDS 79,293 88,538

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 3 December 2024 and were signed by:





P Corrigan - Director


21C Scotland Limited (Registered number: SC290979)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

21C Scotland 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.

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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4. OPERATING PROFIT

The operating profit is stated after charging:

30.9.24 30.9.23
£    £   
Depreciation - owned assets 3,000 3,000

21C Scotland Limited (Registered number: SC290979)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2023
and 30 September 2024 30,000
DEPRECIATION
At 1 October 2023 6,000
Charge for year 3,000
At 30 September 2024 9,000
NET BOOK VALUE
At 30 September 2024 21,000
At 30 September 2023 24,000

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Other debtors - 307

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Taxation and social security 8,504 11,254
Other creditors 4,578 11,077
13,082 22,331