2023-05-01 2024-04-30 false Capium Accounts Production 1.1 SC474808 2023-05-01 2024-04-30 SC474808 bus:FullAccounts 2023-05-01 2024-04-30 SC474808 bus:FRS102 2023-05-01 2024-04-30 SC474808 bus:AuditExemptWithAccountantsReport 2023-05-01 2024-04-30 SC474808 bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 SC474808 bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 SC474808 2023-05-01 2024-04-30 SC474808 2024-04-30 SC474808 bus:RegisteredOffice 2023-05-01 2024-04-30 SC474808 core:WithinOneYear 2024-04-30 SC474808 core:AfterOneYear 2024-04-30 SC474808 1 2023-05-01 2024-04-30 SC474808 bus:Director1 2023-05-01 2024-04-30 SC474808 bus:Director1 2024-04-30 SC474808 bus:Director1 2022-05-01 2023-04-30 SC474808 2022-05-01 SC474808 bus:LeadAgentIfApplicable 2023-05-01 2024-04-30 SC474808 2022-05-01 2023-04-30 SC474808 2023-04-30 SC474808 core:WithinOneYear 2023-04-30 SC474808 core:AfterOneYear 2023-04-30 SC474808 bus:EntityAccountantsOrAuditors 2022-05-01 2023-04-30 SC474808 core:MotorCars 2023-05-01 2024-04-30 SC474808 core:MotorCars 2024-04-30 SC474808 core:MotorCars 2023-04-30 SC474808 core:FurnitureFittings 2023-05-01 2024-04-30 SC474808 core:FurnitureFittings 2024-04-30 SC474808 core:FurnitureFittings 2023-04-30 SC474808 core:ComputerEquipment 2023-05-01 2024-04-30 SC474808 core:ComputerEquipment 2024-04-30 SC474808 core:ComputerEquipment 2023-04-30 SC474808 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-04-30 SC474808 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2023-04-30 SC474808 core:CostValuation core:Non-currentFinancialInstruments 2024-04-30 SC474808 core:CostValuation core:Non-currentFinancialInstruments 2023-04-30 SC474808 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2024-04-30 SC474808 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2024-04-30 SC474808 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2024-04-30 SC474808 core:Non-currentFinancialInstruments 2024-04-30 SC474808 core:Non-currentFinancialInstruments 2023-04-30 SC474808 core:ShareCapital 2024-04-30 SC474808 core:ShareCapital 2023-04-30 SC474808 core:RetainedEarningsAccumulatedLosses 2024-04-30 SC474808 core:RetainedEarningsAccumulatedLosses 2023-04-30 SC474808 core:ShareCapitalOrdinaryShares 2023-05-01 SC474808 core:ShareCapitalOrdinaryShares 2022-05-01 SC474808 core:ShareCapitalOrdinaryShares 2023-05-01 2024-04-30 SC474808 core:ShareCapitalOrdinaryShares 2022-05-01 2023-04-30 SC474808 core:ShareCapitalOrdinaryShares 2024-04-30 SC474808 core:ShareCapitalOrdinaryShares 2023-04-30 SC474808 core:RetainedEarningsAccumulatedLosses 2023-05-01 SC474808 core:RetainedEarningsAccumulatedLosses 2022-05-01 SC474808 core:RetainedEarningsAccumulatedLosses 2023-05-01 2024-04-30 SC474808 core:RetainedEarningsAccumulatedLosses 2022-05-01 2023-04-30 SC474808 core:RetainedEarningsAccumulatedLosses 2024-04-30 SC474808 core:RetainedEarningsAccumulatedLosses 2023-04-30 SC474808 dpl:Item1 2023-05-01 SC474808 dpl:Item1 2024-04-30 SC474808 dpl:Item1 2022-05-01 SC474808 dpl:Item1 2023-04-30 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: SC474808
Scotland

 

 

 

SFS (ABERDEEN) LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 May 2023

End date: 30 April 2024
Director Christopher Mark Farman
Registered Number SC474808
Registered Office Unit 6 Altens Trade Centre
Hareness Circle Altens Industrial Estate
Aberdeen
Aberdeen
AB12 3LY
Accountants Davidson Accounting
Templars House
South Deeside Road
Aberdeen
AB12 5GB
1
Director's report and financial statements
The director presents his/her/their annual report and the financial statements for the year ended 30 April 2024.
Principal activities
Principal activity of the company during the financial year was of ...
Director
The director who served the company throughout the year was as follows:
Christopher Mark Farman
Statement of director's responsibilities
The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.
In preparing these financial statements, the director is required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.


----------------------------------
Christopher Mark Farman
Director

Date approved: 31 January 2025
2
Accountant’s report
You consider that the company is exempt from an audit for the year ended 30 April 2024 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Davidson Accounting
30 April 2024



....................................................

Davidson Accounting

Templars House
South Deeside Road
Aberdeen
AB12 5GB
31 January 2025
3
 
 
Notes
 
2024
£
  2023
£
Turnover 1,195,894    1,247,933 
Cost of sales (604,010)   (553,720)
Gross profit 591,884    694,213 
Selling and distribution costs (51,919)   (53,080)
Administrative expenses (543,298)   (492,740)
Other operating expenses (39,560)  
Operating profit/(loss) (42,893)   148,393 
Interest payable and similar charges 48,243    (2,031)
Profit/(Loss) on ordinary activities before taxation 5,350    146,362 
Tax on profit on ordinary activities 50,938    (26,448)
Profit/(Loss) for the financial year 56,288    119,914 
 
4
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 49,529    67,234 
49,529    67,234 
Current assets      
Debtors 4 215,784    190,797 
Cash at bank and in hand 268,436    5,000 
484,220    195,797 
Creditors: amount falling due within one year 5 (91,176)   (8,175)
Net current assets 393,044    187,622 
 
Total assets less current liabilities 442,573    254,856 
Creditors: amount falling due after more than one year 6 (165,767)   (34,338)
Provisions for liabilities 7 (486)   (486)
Net assets 276,320    220,032 
 

Capital and reserves
     
Called up share capital 2    2 
Profit and loss account 276,318    220,030 
Shareholders' funds 276,320    220,032 
 


For the year ended 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the director on 31 January 2025 and were signed by:


-------------------------------
Christopher Mark Farman
Director
5
  Equity share capital   Retained Earnings   Total
£ £ £
At 01 May 2022 2  189,462  189,464 
Profit for the year 119,914  119,914 
Total comprehensive income for the year 119,914  119,914 
Dividends (89,346) (89,346)
Total investments by and distributions to owners (89,346) (89,346)
At 30 April 2023 2  220,030  220,032 
At 01 May 2023 2  220,030  220,032 
Profit for the year 56,288  56,288 
Total comprehensive income for the year 56,288  56,288 
Total investments by and distributions to owners
At 30 April 2024 2  276,318  276,320 
6
General Information
SFS (Aberdeen) Limited is a private company, limited by shares, registered in Scotland, registration number SC474808, registration address Unit 6 Altens Trade Centre, Hareness Circle Altens Industrial Estate, Aberdeen, Aberdeen, AB12 3LY.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
2.

Average number of employees

Average number of employees during the year was 9 (2023 : 9).
3.

Tangible fixed assets

Cost or valuation Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £
At 01 May 2023 84,919    15,475    1,570    101,964 
Additions   359    1,637    1,996 
Disposals      
At 30 April 2024 84,919    15,834    3,207    103,960 
Depreciation
At 01 May 2023 20,191    14,051    488    34,730 
Charge for year 18,661    604    436    19,701 
On disposals      
At 30 April 2024 38,852    14,655    924    54,431 
Net book values
Closing balance as at 30 April 2024 46,067    1,179    2,283    49,529 
Opening balance as at 01 May 2023 64,728    1,424    1,082    67,234 


4.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 114,682    87,934 
Other Debtors 4,370    4,370 
Corporation Tax 42,846   
VAT 11,287    98,493 
173,185    190,797 

4.

Debtors: amounts falling due after one year

2024
£
  2023
£
Directors' Loan Accounts 42,599   
42,599   

5.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 79,023    (10,006)
Bank Loans & Overdrafts (Secured)   29,590 
RBS   (214,435)
Corporation Tax   66,789 
PAYE & Social Security 11,765    89,180 
Other Creditors 2    46,206 
Obligations under HP/Financial Leases 386   
Wages & Salaries Control Account   851 
91,176    8,175 

6.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans & Overdrafts (secured) 18,942   
Other Creditors 146,825   
Obligations Under HP/Financial Leases   34,338 
165,767    34,338 

7.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax 486    486 
486    486 

7