2023-07-012024-07-312024-07-31falseSC569411S & S (FIFE) LTD2025-01-0668209falseiso4217:GBPxbrli:pureSC5694112023-07-01SC5694112024-07-31SC5694112023-07-012024-07-31SC5694112022-07-01SC5694112023-06-30SC5694112022-07-012023-06-30SC569411bus:SmallEntities2023-07-012024-07-31SC569411bus:AuditExempt-NoAccountantsReport2023-07-012024-07-31SC569411bus:FullAccounts2023-07-012024-07-31SC569411bus:PrivateLimitedCompanyLtd2023-07-012024-07-31SC569411core:WithinOneYear2024-07-31SC569411core:AfterOneYear2024-07-31SC569411core:WithinOneYear2023-06-30SC569411core:AfterOneYear2023-06-30SC569411core:ShareCapital2024-07-31SC569411core:SharePremium2024-07-31SC569411core:RevaluationReserve2024-07-31SC569411core:OtherReservesSubtotal2024-07-31SC569411core:RetainedEarningsAccumulatedLosses2024-07-31SC569411core:ShareCapital2023-06-30SC569411core:SharePremium2023-06-30SC569411core:RevaluationReserve2023-06-30SC569411core:OtherReservesSubtotal2023-06-30SC569411core:RetainedEarningsAccumulatedLosses2023-06-30SC569411core:LandBuildings2024-07-31SC569411core:PlantMachinery2024-07-31SC569411core:Vehicles2024-07-31SC569411core:FurnitureFittings2024-07-31SC569411core:OfficeEquipment2024-07-31SC569411core:NetGoodwill2024-07-31SC569411core:IntangibleAssetsOtherThanGoodwill2024-07-31SC569411core:ListedExchangeTraded2024-07-31SC569411core:UnlistedNon-exchangeTraded2024-07-31SC569411core:LandBuildings2023-06-30SC569411core:PlantMachinery2023-06-30SC569411core:Vehicles2023-06-30SC569411core:FurnitureFittings2023-06-30SC569411core:OfficeEquipment2023-06-30SC569411core:NetGoodwill2023-06-30SC569411core:IntangibleAssetsOtherThanGoodwill2023-06-30SC569411core:ListedExchangeTraded2023-06-30SC569411core:UnlistedNon-exchangeTraded2023-06-30SC569411core:LandBuildings2023-07-012024-07-31SC569411core:PlantMachinery2023-07-012024-07-31SC569411core:Vehicles2023-07-012024-07-31SC569411core:FurnitureFittings2023-07-012024-07-31SC569411core:OfficeEquipment2023-07-012024-07-31SC569411core:NetGoodwill2023-07-012024-07-31SC569411core:IntangibleAssetsOtherThanGoodwill2023-07-012024-07-31SC569411core:ListedExchangeTraded2023-07-012024-07-31SC569411core:UnlistedNon-exchangeTraded2023-07-012024-07-31SC569411core:MoreThanFiveYears2023-07-012024-07-31SC569411core:Non-currentFinancialInstruments2024-07-31SC569411core:Non-currentFinancialInstruments2023-06-30SC569411dpl:CostSales2023-07-012024-07-31SC569411dpl:DistributionCosts2023-07-012024-07-31SC569411core:LandBuildings2023-07-012024-07-31SC569411core:PlantMachinery2023-07-012024-07-31SC569411core:Vehicles2023-07-012024-07-31SC569411core:FurnitureFittings2023-07-012024-07-31SC569411core:OfficeEquipment2023-07-012024-07-31SC569411dpl:AdministrativeExpenses2023-07-012024-07-31SC569411core:NetGoodwill2023-07-012024-07-31SC569411core:IntangibleAssetsOtherThanGoodwill2023-07-012024-07-31SC569411dpl:GroupUndertakings2023-07-012024-07-31SC569411dpl:ParticipatingInterests2023-07-012024-07-31SC569411dpl:GroupUndertakingscore:ListedExchangeTraded2023-07-012024-07-31SC569411core:ListedExchangeTraded2023-07-012024-07-31SC569411dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-07-012024-07-31SC569411core:UnlistedNon-exchangeTraded2023-07-012024-07-31SC569411dpl:CostSales2022-07-012023-06-30SC569411dpl:DistributionCosts2022-07-012023-06-30SC569411core:LandBuildings2022-07-012023-06-30SC569411core:PlantMachinery2022-07-012023-06-30SC569411core:Vehicles2022-07-012023-06-30SC569411core:FurnitureFittings2022-07-012023-06-30SC569411core:OfficeEquipment2022-07-012023-06-30SC569411dpl:AdministrativeExpenses2022-07-012023-06-30SC569411core:NetGoodwill2022-07-012023-06-30SC569411core:IntangibleAssetsOtherThanGoodwill2022-07-012023-06-30SC569411dpl:GroupUndertakings2022-07-012023-06-30SC569411dpl:ParticipatingInterests2022-07-012023-06-30SC569411dpl:GroupUndertakingscore:ListedExchangeTraded2022-07-012023-06-30SC569411core:ListedExchangeTraded2022-07-012023-06-30SC569411dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-07-012023-06-30SC569411core:UnlistedNon-exchangeTraded2022-07-012023-06-30SC569411core:NetGoodwill2024-07-31SC569411core:IntangibleAssetsOtherThanGoodwill2024-07-31SC569411core:LandBuildings2024-07-31SC569411core:PlantMachinery2024-07-31SC569411core:Vehicles2024-07-31SC569411core:FurnitureFittings2024-07-31SC569411core:OfficeEquipment2024-07-31SC569411core:AfterOneYear2024-07-31SC569411core:WithinOneYear2024-07-31SC569411core:ListedExchangeTraded2024-07-31SC569411core:UnlistedNon-exchangeTraded2024-07-31SC569411core:ShareCapital2024-07-31SC569411core:SharePremium2024-07-31SC569411core:RevaluationReserve2024-07-31SC569411core:OtherReservesSubtotal2024-07-31SC569411core:RetainedEarningsAccumulatedLosses2024-07-31SC569411core:NetGoodwill2023-06-30SC569411core:IntangibleAssetsOtherThanGoodwill2023-06-30SC569411core:LandBuildings2023-06-30SC569411core:PlantMachinery2023-06-30SC569411core:Vehicles2023-06-30SC569411core:FurnitureFittings2023-06-30SC569411core:OfficeEquipment2023-06-30SC569411core:AfterOneYear2023-06-30SC569411core:WithinOneYear2023-06-30SC569411core:ListedExchangeTraded2023-06-30SC569411core:UnlistedNon-exchangeTraded2023-06-30SC569411core:ShareCapital2023-06-30SC569411core:SharePremium2023-06-30SC569411core:RevaluationReserve2023-06-30SC569411core:OtherReservesSubtotal2023-06-30SC569411core:RetainedEarningsAccumulatedLosses2023-06-30SC569411core:NetGoodwill2022-07-01SC569411core:IntangibleAssetsOtherThanGoodwill2022-07-01SC569411core:LandBuildings2022-07-01SC569411core:PlantMachinery2022-07-01SC569411core:Vehicles2022-07-01SC569411core:FurnitureFittings2022-07-01SC569411core:OfficeEquipment2022-07-01SC569411core:AfterOneYear2022-07-01SC569411core:WithinOneYear2022-07-01SC569411core:ListedExchangeTraded2022-07-01SC569411core:UnlistedNon-exchangeTraded2022-07-01SC569411core:ShareCapital2022-07-01SC569411core:SharePremium2022-07-01SC569411core:RevaluationReserve2022-07-01SC569411core:OtherReservesSubtotal2022-07-01SC569411core:RetainedEarningsAccumulatedLosses2022-07-01SC569411core:AfterOneYear2023-07-012024-07-31SC569411core:WithinOneYear2023-07-012024-07-31SC569411core:Non-currentFinancialInstrumentscore:CostValuation2023-07-012024-07-31SC569411core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-07-012024-07-31SC569411core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-07-012024-07-31SC569411core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-07-012024-07-31SC569411core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-07-012024-07-31SC569411core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-07-012024-07-31SC569411core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-07-012024-07-31SC569411core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-07-012024-07-31SC569411core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-07-012024-07-31SC569411core:Non-currentFinancialInstrumentscore:CostValuation2024-07-31SC569411core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-07-31SC569411core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-07-31SC569411core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-07-31SC569411core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-07-31SC569411core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-07-31SC569411core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-07-31SC569411core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-07-31SC569411core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-07-31SC569411core:Non-currentFinancialInstrumentscore:CostValuation2023-06-30SC569411core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-06-30SC569411core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-06-30SC569411core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-06-30SC569411core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-06-30SC569411core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-06-30SC569411core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-06-30SC569411core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-06-30SC569411core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-06-30SC569411bus:Director12023-07-012024-07-31SC569411core:FurnitureFittingsToolsEquipment2023-06-30SC569411core:FurnitureFittingsToolsEquipment2023-07-012024-07-31SC569411core:FurnitureFittingsToolsEquipment2024-07-31

S & S (FIFE) LTD

Registered Number
SC569411
(Scotland)

Unaudited Financial Statements for the Period ended
31 July 2024

S & S (FIFE) LTD
Company Information
for the period from 1 July 2023 to 31 July 2024

Director

Edward Bruce Robertson

Registered Address

32 Viewbank
Leslie
Glenrothes
KY6 3BS

Registered Number

SC569411 (Scotland)
S & S (FIFE) LTD
Balance Sheet as at
31 July 2024

Notes

31 Jul 2024

30 Jun 2023

£

£

£

£

Fixed assets
Intangible assets3-16,779
Tangible assets4-1,674
-18,453
Current assets
Debtors56,943-
Cash at bank and on hand7,3844,257
14,3274,257
Creditors amounts falling due within one year6(13,380)(17,552)
Net current assets (liabilities)947(13,295)
Total assets less current liabilities9475,158
Creditors amounts falling due after one year7(924)(2,506)
Provisions for liabilities-(318)
Net assets232,334
Capital and reserves
Called up share capital11
Profit and loss account222,333
Shareholders' funds232,334
The financial statements were approved and authorised for issue by the Director on 6 January 2025, and are signed on its behalf by:
Edward Bruce Robertson
Director
Registered Company No. SC569411
S & S (FIFE) LTD
Notes to the Financial Statements
for the period ended 31 July 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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Fixtures and fittings-4
Vehicles25-
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease. Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
2.Average number of employees

20242023
Average number of employees during the year11
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 July 2341,94841,948
Disposals(41,948)(41,948)
Amortisation and impairment
At 01 July 2325,16925,169
Charge for year4,1954,195
On disposals(29,364)(29,364)
Net book value
At 31 July 24--
At 30 June 2316,77916,779
4.Tangible fixed assets

Vehicles

Fixtures & fittings

Total

£££
Cost or valuation
At 01 July 2313,22465013,874
Disposals(13,224)(650)(13,874)
Depreciation and impairment
At 01 July 2311,55065012,200
Charge for year453-453
On disposals(12,003)(650)(12,653)
Net book value
At 31 July 24---
At 30 June 231,674-1,674
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables6,654-
Other debtors40-
Prepayments and accrued income249-
Total6,943-
6.Creditors: amounts due within one year

2024

2023

££
Bank borrowings and overdrafts2,6075,491
Taxation and social security7,0344,117
Other creditors3,7327,225
Accrued liabilities and deferred income7719
Total13,38017,552
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts9242,506
Total9242,506