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REGISTERED NUMBER: SC404676 (Scotland)















Unaudited Financial Statements

for the Year Ended 31 August 2024

for

Scan Aerial Services Limited

Scan Aerial Services Limited (Registered number: SC404676)






Contents of the Financial Statements
for the Year Ended 31 August 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Scan Aerial Services Limited

Company Information
for the Year Ended 31 August 2024







DIRECTORS: Mr I Norris
Mrs A Norris





REGISTERED OFFICE: 5 Berryden Road
Peterhead
Aberdeenshire
AB42 2FA





REGISTERED NUMBER: SC404676 (Scotland)





ACCOUNTANTS: SBP
Accountants
Glebefield House
21 Links Terrace
Peterhead
Aberdeenshire
AB42 2XA

Scan Aerial Services Limited (Registered number: SC404676)

Balance Sheet
31 August 2024

31.8.24 31.8.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 4,677 6,341

CURRENT ASSETS
Stocks 1,769 2,533
Debtors 5 2,143 2,289
Cash at bank 46,546 42,939
50,458 47,761
CREDITORS
Amounts falling due within one year 6 19,286 16,449
NET CURRENT ASSETS 31,172 31,312
TOTAL ASSETS LESS CURRENT
LIABILITIES

35,849

37,653

PROVISIONS FOR LIABILITIES 889 1,205
NET ASSETS 34,960 36,448

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 34,860 36,348
SHAREHOLDERS' FUNDS 34,960 36,448

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Scan Aerial Services Limited (Registered number: SC404676)

Balance Sheet - continued
31 August 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 January 2025 and were signed on its behalf by:





Mr I Norris - Director


Scan Aerial Services Limited (Registered number: SC404676)

Notes to the Financial Statements
for the Year Ended 31 August 2024

1. STATUTORY INFORMATION

Scan Aerial 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 represents the amounts (excluding value added tax) derived from the provision of services to
customers. Revenue is recognised at the point services are provided.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on reducing balance

Tangible fixed assets are included at cost less depreciation and impairment. The residual value is reassessed at the end of each accounting period.

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 Statement of Income and Retained Earnings, 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.

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 2 (2023 - 2 ) .

Scan Aerial Services Limited (Registered number: SC404676)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 September 2023
and 31 August 2024 380 10,250 542 11,172
DEPRECIATION
At 1 September 2023 168 4,484 179 4,831
Charge for year 43 1,442 179 1,664
At 31 August 2024 211 5,926 358 6,495
NET BOOK VALUE
At 31 August 2024 169 4,324 184 4,677
At 31 August 2023 212 5,766 363 6,341

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Trade debtors 1,904 2,083
Other debtors 239 206
2,143 2,289

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Trade creditors 1,101 979
Taxation and social security 12,795 13,317
Other creditors 5,390 2,153
19,286 16,449

7. ULTIMATE CONTROLLING PARTY

The company is controlled by the shareholders.