2023-10-01 2024-09-30 false Capium Accounts Production 1.1 SC607224 2023-10-01 2024-09-30 SC607224 bus:AbridgedAccounts 2023-10-01 2024-09-30 SC607224 bus:FRS102 2023-10-01 2024-09-30 SC607224 bus:AuditExemptWithAccountantsReport 2023-10-01 2024-09-30 SC607224 bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 SC607224 bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 SC607224 2023-10-01 2024-09-30 SC607224 2024-09-30 SC607224 bus:RegisteredOffice 2023-10-01 2024-09-30 SC607224 core:WithinOneYear 2024-09-30 SC607224 core:AfterOneYear 2024-09-30 SC607224 1 2023-10-01 2024-09-30 SC607224 bus:Director1 2023-10-01 2024-09-30 SC607224 bus:Director1 2024-09-30 SC607224 bus:Director1 2022-10-01 2023-09-30 SC607224 2022-10-01 SC607224 bus:LeadAgentIfApplicable 2023-10-01 2024-09-30 SC607224 2022-10-01 2023-09-30 SC607224 2023-09-30 SC607224 core:WithinOneYear 2023-09-30 SC607224 core:AfterOneYear 2023-09-30 SC607224 bus:EntityAccountantsOrAuditors 2022-10-01 2023-09-30 SC607224 core:PlantMachinery 2023-10-01 2024-09-30 SC607224 core:PlantMachinery 2024-09-30 SC607224 core:PlantMachinery 2023-09-30 SC607224 core:MotorCars 2023-10-01 2024-09-30 SC607224 core:MotorCars 2024-09-30 SC607224 core:MotorCars 2023-09-30 SC607224 core:FurnitureFittings 2023-10-01 2024-09-30 SC607224 core:FurnitureFittings 2024-09-30 SC607224 core:FurnitureFittings 2023-09-30 SC607224 core:ComputerEquipment 2023-10-01 2024-09-30 SC607224 core:ComputerEquipment 2024-09-30 SC607224 core:ComputerEquipment 2023-09-30 SC607224 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-09-30 SC607224 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2023-09-30 SC607224 core:CostValuation core:Non-currentFinancialInstruments 2024-09-30 SC607224 core:CostValuation core:Non-currentFinancialInstruments 2023-09-30 SC607224 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2024-09-30 SC607224 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2024-09-30 SC607224 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2024-09-30 SC607224 core:Non-currentFinancialInstruments 2024-09-30 SC607224 core:Non-currentFinancialInstruments 2023-09-30 SC607224 core:ShareCapital 2024-09-30 SC607224 core:ShareCapital 2023-09-30 SC607224 core:RetainedEarningsAccumulatedLosses 2024-09-30 SC607224 core:RetainedEarningsAccumulatedLosses 2023-09-30 SC607224 dpl:Item1 2023-10-01 SC607224 dpl:Item1 2024-09-30 SC607224 dpl:Item1 2022-10-01 SC607224 dpl:Item1 2023-09-30 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: SC607224
Scotland

 

 

 

SAM GRANT LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 October 2023

End date: 30 September 2024
Accountant’s report
You consider that the company is exempt from an audit for the year ended 30 September 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.
Turner Accountancy Limited
30 September 2024



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

Turner Accountancy Limited

101 Park Street

Motherwell
ML1 1PF
04 February 2025
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 55,303    32,597 
55,303    32,597 
Current assets      
Debtors 19,929    15,384 
Cash at bank and in hand 7,604    2,000 
27,533    17,384 
Creditors: amount falling due within one year (69,764)   (40,468)
Net current assets (42,231)   (23,084)
 
Total assets less current liabilities 13,072    9,513 
Creditors: amount falling due after more than one year (7,777)   (11,438)
Provisions for liabilities (5,001)   (6,194)
Net assets 294    (8,119)
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 194    (8,219)
Shareholders' funds 294    (8,119)
 


For the year ended 30 September 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 04 February 2025 and were signed by:


-------------------------------
Sam Grant
Director
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General Information
Sam Grant Limited is a private company, limited by shares, registered in Scotland, registration number SC607224, registration address 8 Ochiltree Crescent, Coatbridge, ML5 5HF.

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.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 15 Reducing Balance
Motor Vehicles 20 Reducing Balance
Fixtures and Fittings 25 Reducing Balance
Computer Equipment 33 Reducing Balance
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 1 (2023 : 1).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £
At 01 October 2023 29,050    17,932    1,657    22,178    70,817 
Additions   35,345      2,329    37,674 
Disposals        
At 30 September 2024 29,050    53,277    1,657    24,507    108,491 
Depreciation
At 01 October 2023 15,732    8,752    1,204    12,532    38,220 
Charge for year 1,997    8,905    114    3,952    14,968 
On disposals        
At 30 September 2024 17,729    17,657    1,318    16,484    53,188 
Net book values
Closing balance as at 30 September 2024 11,321    35,620    339    8,023    55,303 
Opening balance as at 01 October 2023 13,318    9,180    453    9,646    32,597 


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