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Company Registration No. SC705563 (Scotland)
SAPHire Services Ltd Unaudited accounts for the year ended 31 August 2024
SAPHire Services Ltd Unaudited accounts Contents
Page
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SAPHire Services Ltd Company Information for the year ended 31 August 2024
Director
Alan Conway
Company Number
SC705563 (Scotland)
Registered Office
Flat A Fiscals House 1 South Street Perth PH2 8NJ
Accountants
Fraser + Accountants 3 Barossa Place Perth Perthshire PH1 5HG
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SAPHire Services Ltd Statement of financial position as at 31 August 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
23,264 
32,381 
Current assets
Debtors
26,176 
15,916 
Cash at bank and in hand
80,588 
54,627 
106,764 
70,543 
Creditors: amounts falling due within one year
(33,873)
(22,841)
Net current assets
72,891 
47,702 
Total assets less current liabilities
96,155 
80,083 
Creditors: amounts falling due after more than one year
(16,092)
(23,628)
Net assets
80,063 
56,455 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
80,061 
56,453 
Shareholders' funds
80,063 
56,455 
For the year ending 31 August 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 director acknowledges his 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 and authorised for issue on 23 December 2024 and were signed on its behalf by
Alan Conway Director Company Registration No. SC705563
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SAPHire Services Ltd Notes to the Accounts for the year ended 31 August 2024
1
Statutory information
SAPHire Services Ltd is a private company, limited by shares, registered in Scotland, registration number SC705563. The registered office is Flat A Fiscals House , 1 South Street , Perth , PH2 8NJ.
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
25% Straight line
Fixtures & fittings
25% Straight line
Computer equipment
33% Straight line
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 September 2023
3,215 
36,927 
540 
2,347 
43,029 
At 31 August 2024
3,215 
36,927 
540 
2,347 
43,029 
Depreciation
At 1 September 2023
1,608 
7,385 
270 
1,385 
10,648 
Charge for the year
804 
7,385 
135 
793 
9,117 
At 31 August 2024
2,412 
14,770 
405 
2,178 
19,765 
Net book value
At 31 August 2024
803 
22,157 
135 
169 
23,264 
At 31 August 2023
1,607 
29,542 
270 
962 
32,381 
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SAPHire Services Ltd Notes to the Accounts for the year ended 31 August 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
25,536 
15,276 
Accrued income and prepayments
640 
640 
26,176 
15,916 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
8,568 
7,917 
Obligations under finance leases and hire purchase contracts
7,536 
6,845 
Taxes and social security
16,974 
7,492 
Loans from directors
45 
(163)
Accruals
750 
750 
33,873 
22,841 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Obligations under finance leases and hire purchase contracts
16,092 
23,628 
8
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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