1 May 2023 false No description of principal activity Taxfiler 2024.6 SC219182business:PrivateLimitedCompanyLtd2023-05-012024-04-30 SC2191822023-04-30 SC2191822023-05-012024-04-30 SC219182business:AuditExemptWithAccountantsReport2023-05-012024-04-30 SC219182business:FilletedAccounts2023-05-012024-04-30 SC2191822024-04-30 SC219182business:Director12023-05-012024-04-30 SC219182business:RegisteredOffice2023-05-012024-04-30 SC2191822023-04-30 SC219182core:WithinOneYear2024-04-30 SC219182core:WithinOneYear2023-04-30 SC219182core:AfterOneYear2024-04-30 SC219182core:AfterOneYear2023-04-30 SC219182core:ShareCapitalcore:PreviouslyStatedAmount2024-04-30 SC219182core:ShareCapitalcore:PreviouslyStatedAmount2023-04-30 SC219182core:RevaluationReservecore:PreviouslyStatedAmount2024-04-30 SC219182core:RevaluationReservecore:PreviouslyStatedAmount2023-04-30 SC219182core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-04-30 SC219182core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-04-30 SC219182core:PreviouslyStatedAmount2024-04-30 SC219182core:PreviouslyStatedAmount2023-04-30 SC219182business:SmallEntities2023-05-012024-04-30 SC219182countries:Scotland2023-05-012024-04-30 SC219182core:PlantMachinery2023-05-012024-04-30 SC219182core:MotorVehicles2023-05-012024-04-30 SC219182core:FurnitureFittings2023-05-012024-04-30 SC219182core:Goodwill2023-04-30 SC219182core:Goodwill2024-04-30 SC219182core:LandBuildings2023-04-30 SC219182core:PlantMachinery2023-04-30 SC219182core:MotorVehicles2023-04-30 SC219182core:LandBuildings2023-05-012024-04-30 SC219182core:LandBuildings2024-04-30 SC219182core:PlantMachinery2024-04-30 SC219182core:MotorVehicles2024-04-30 SC2191822022-05-012023-04-30 iso4217:GBP xbrli:pure
Company Registration No. SC219182 (Scotland)
Claymore Lock & Safe Co Ltd Unaudited accounts for the year ended 30 April 2024
Claymore Lock & Safe Co Ltd Unaudited accounts Contents
Page
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Claymore Lock & Safe Co Ltd Company Information for the year ended 30 April 2024
Director
Graeme MacDonald
Company Number
SC219182 (Scotland)
Registered Office
3 Hardgate Haddington East Lothian EH41 3JW
Accountants
Rosebery Accountants & Business Advisors 23 Melville Street Edinburgh EH3 7PE
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Claymore Lock & Safe Co Ltd Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
114,700 
97,217 
Current assets
Inventories
25,308 
25,000 
Debtors
45,177 
61,068 
Cash at bank and in hand
222,209 
213,132 
292,694 
299,200 
Creditors: amounts falling due within one year
(63,506)
(74,052)
Net current assets
229,188 
225,148 
Total assets less current liabilities
343,888 
322,365 
Creditors: amounts falling due after more than one year
(15,833)
(25,833)
Provisions for liabilities
Deferred tax
(8,675)
(5,816)
Net assets
319,380 
290,716 
Capital and reserves
Called up share capital
100 
100 
Revaluation reserve
15,000 
15,000 
Profit and loss account
304,280 
275,616 
Shareholders' funds
319,380 
290,716 
For the year ending 30 April 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 January 2025 and were signed on its behalf by
Graeme MacDonald Director Company Registration No. SC219182
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Claymore Lock & Safe Co Ltd Notes to the Accounts for the year ended 30 April 2024
1
Statutory information
Claymore Lock & Safe Co Ltd is a private company, limited by shares, registered in Scotland, registration number SC219182. The registered office is 3 Hardgate, Haddington, East Lothian, EH41 3JW.
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% reducing balance
Motor vehicles
25% reducing balance
Fixtures & fittings
25% reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 May 2023
6,500 
At 30 April 2024
6,500 
Amortisation
At 1 May 2023
6,500 
At 30 April 2024
6,500 
Net book value
At 30 April 2024
- 
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Claymore Lock & Safe Co Ltd Notes to the Accounts for the year ended 30 April 2024
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 May 2023
80,000 
28,358 
68,744 
177,102 
Additions
- 
- 
29,050 
29,050 
At 30 April 2024
80,000 
28,358 
97,794 
206,152 
Depreciation
At 1 May 2023
- 
26,718 
53,167 
79,885 
Charge for the year
- 
410 
11,157 
11,567 
At 30 April 2024
- 
27,128 
64,324 
91,452 
Net book value
At 30 April 2024
80,000 
1,230 
33,470 
114,700 
At 30 April 2023
80,000 
1,640 
15,577 
97,217 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
- 
268 
Trade debtors
45,177 
60,800 
45,177 
61,068 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
10,000 
10,000 
VAT
17,151 
- 
Trade creditors
19,343 
15,427 
Taxes and social security
9,432 
27,506 
Other creditors
2,002 
19,131 
Loans from directors
2 
63 
Accruals
5,576 
1,925 
63,506 
74,052 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
15,833 
25,833 
9
Average number of employees
During the year the average number of employees was 4 (2023: 4).
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