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REGISTERED NUMBER: SC606209 (Scotland)















Unaudited Financial Statements for the Year Ended 30 September 2024

for

BRYCE HEARING SERVICES LIMITED

BRYCE HEARING SERVICES LIMITED (REGISTERED NUMBER: SC606209)

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










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BRYCE HEARING SERVICES LIMITED

Company Information
for the Year Ended 30 September 2024







DIRECTOR: J Bryce





REGISTERED OFFICE: 49 Rose Street
Aberdeen
AB10 1UB





REGISTERED NUMBER: SC606209 (Scotland)






BRYCE HEARING SERVICES LIMITED (REGISTERED NUMBER: SC606209)

Balance Sheet
30 September 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 9,521 27,712

CURRENT ASSETS
Stocks 2,000 2,000
Debtors 5 5,423 6,192
Cash at bank 217,997 162,929
225,420 171,121
CREDITORS
Amounts falling due within one year 6 62,915 48,672
NET CURRENT ASSETS 162,505 122,449
TOTAL ASSETS LESS CURRENT
LIABILITIES

172,026

150,161

CREDITORS
Amounts falling due after more than one
year

7

-

20,686
NET ASSETS 172,026 129,475

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 171,926 129,375
172,026 129,475

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.

BRYCE HEARING SERVICES LIMITED (REGISTERED NUMBER: SC606209)

Balance Sheet - continued
30 September 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 15 January 2025 and were signed by:





J Bryce - Director


BRYCE HEARING SERVICES LIMITED (REGISTERED NUMBER: SC606209)

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


1. STATUTORY INFORMATION

Bryce Hearing Services 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.
Improvements to property - 20% on cost
Plant and machinery - 20% on cost
Motor vehicles - 25% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2023 - 6 ) .

BRYCE HEARING SERVICES LIMITED (REGISTERED NUMBER: SC606209)

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


4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and Motor
property machinery fittings vehicles Totals
£    £    £    £    £   
COST
At 1 October 2023 16,174 10,477 227 51,440 78,318
Disposals - - - (51,440 ) (51,440 )
At 30 September 2024 16,174 10,477 227 - 26,878
DEPRECIATION
At 1 October 2023 9,704 2,095 227 38,580 50,606
Charge for year 3,235 2,096 - 12,860 18,191
Eliminated on disposal - - - (51,440 ) (51,440 )
At 30 September 2024 12,939 4,191 227 - 17,357
NET BOOK VALUE
At 30 September 2024 3,235 6,286 - - 9,521
At 30 September 2023 6,470 8,382 - 12,860 27,712

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 2,750 2,750
Other debtors 2,673 3,442
5,423 6,192

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts - 6,237
Trade creditors 15,569 13,637
Taxation and social security 42,649 24,151
Other creditors 4,697 4,647
62,915 48,672

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Hire purchase contracts - 20,686

8. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is J Bryce.