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REGISTERED NUMBER: SC532779 (Scotland)









Unaudited Financial Statements

for the Year Ended 30 April 2024

for

ACTIVSCOTLAND LTD

ACTIVSCOTLAND LTD (Registered number: SC532779)






Contents of the Financial Statements
for the year ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Accountants' Report 6

ACTIVSCOTLAND LTD

Company Information
for the year ended 30 April 2024







DIRECTORS: G Cunningham
Mrs J M Cunningham





REGISTERED OFFICE: 2/1 Victoria Chambers
142 West Nile Street
Glasgow
G1 2RQ





REGISTERED NUMBER: SC532779 (Scotland)





ACCOUNTANTS: McLaren Ross
19 Glasgow Road
Paisley
PA1 3QX

ACTIVSCOTLAND LTD (Registered number: SC532779)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 14,156 17,014

CURRENT ASSETS
Debtors 5 5,222 14,713
Cash at bank 26,385 16,072
31,607 30,785
CREDITORS
Amounts falling due within one year 6 37,727 35,608
NET CURRENT LIABILITIES (6,120 ) (4,823 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

8,036

12,191

PROVISIONS FOR LIABILITIES 1,234 1,234
NET ASSETS 6,802 10,957

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 6,702 10,857
SHAREHOLDERS' FUNDS 6,802 10,957

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

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 Board of Directors and authorised for issue on 27 January 2025 and were signed on its behalf by:




G Cunningham - Director


ACTIVSCOTLAND LTD (Registered number: SC532779)

Notes to the Financial Statements
for the year ended 30 April 2024

1. STATUTORY INFORMATION

ACTIVSCOTLAND LTD 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.
Land and buildings - 10% on cost
Plant and machinery etc - 10% on cost

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - NIL ) .

ACTIVSCOTLAND LTD (Registered number: SC532779)

Notes to the Financial Statements - continued
for the year ended 30 April 2024

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 May 2023 33,433 15,847 49,280
Additions - 2,500 2,500
At 30 April 2024 33,433 18,347 51,780
DEPRECIATION
At 1 May 2023 21,097 11,169 32,266
Charge for year 3,043 2,315 5,358
At 30 April 2024 24,140 13,484 37,624
NET BOOK VALUE
At 30 April 2024 9,293 4,863 14,156
At 30 April 2023 12,336 4,678 17,014

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 5,222 -
Other debtors - 14,713
5,222 14,713

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Taxation and social security 22,559 14,733
Other creditors 15,168 20,875
37,727 35,608

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits from directors subsisted during the years ended 30 April 2024 and 30 April 2023:

30.4.24 30.4.23
£    £   
G Cunningham
Balance outstanding at start of year 9,217 8,356
Amounts advanced - 861
Amounts repaid (10,464 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (1,247 ) 9,217

ACTIVSCOTLAND LTD (Registered number: SC532779)

Notes to the Financial Statements - continued
for the year ended 30 April 2024

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

Mrs J M Cunningham
Balance outstanding at start of year 5,497 4,597
Amounts advanced - 900
Amounts repaid (5,497 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 5,497

8. RELATED PARTY DISCLOSURES

During the year, total dividends of £47,000 (2023 - £40,000) were paid to the directors .

Funds have been advanced by a Director to the Company. At 30 April 2024, the Company owed a Director £1,247. At 30 April 2023 the Directors owed the Company £14,713.
These loans are interest free and have no fixed repayment term.

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
ACTIVSCOTLAND LTD

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of ACTIVSCOTLAND LTD for the year ended 30 April 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.

This report is made solely to the Board of Directors of ACTIVSCOTLAND LTD, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of ACTIVSCOTLAND LTD and state those matters that we have agreed to state to the Board of Directors of ACTIVSCOTLAND LTD, as a body, in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that ACTIVSCOTLAND LTD has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of ACTIVSCOTLAND LTD. You consider that ACTIVSCOTLAND LTD is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of ACTIVSCOTLAND LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






McLaren Ross
19 Glasgow Road
Paisley
PA1 3QX


27 January 2025