1 April 2023 false No description of principal activity Taxfiler 2024.6 SC761298business:PrivateLimitedCompanyLtd2023-04-012024-03-31 SC7612982023-03-31 SC7612982023-04-012024-03-31 SC761298business:AuditExemptWithAccountantsReport2023-04-012024-03-31 SC761298business:AbridgedAccounts2023-04-012024-03-31 SC7612982024-03-31 SC761298business:Director12023-04-012024-03-31 SC761298business:RegisteredOffice2023-04-012024-03-31 SC761298core:WithinOneYear2024-03-31 SC761298core:AfterOneYear2024-03-31 SC761298core:ShareCapitalcore:PreviouslyStatedAmount2024-03-31 SC761298core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-03-31 SC761298core:PreviouslyStatedAmount2024-03-31 SC761298business:SmallEntities2023-04-012024-03-31 SC761298countries:Scotland2023-04-012024-03-31 SC761298core:MotorVehicles2023-04-012024-03-31 SC761298business:Director112023-04-012024-03-31 SC761298business:Director112023-03-31 SC761298business:Director112024-03-31 iso4217:GBP xbrli:pure
Company Registration No. SC761298 (Scotland)
East Coast Masonry Ltd Unaudited accounts for the year ended 31 March 2024
East Coast Masonry Ltd Unaudited accounts Contents
Page
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East Coast Masonry Ltd Company Information for the year ended 31 March 2024
Director
Mr TI Trotter
Company Number
SC761298 (Scotland)
Registered Office
58 Seggarsdean Court Haddington East Lothian EH41 4LZ
Accountants
GF Accountancy Services Ltd 4 Rowanhill Way Port Seton East Lothian EH32 0SZ
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East Coast Masonry Ltd Statement of financial position as at 31 March 2024
2024 
Notes
£ 
Fixed assets
Intangible assets
9,840 
Tangible assets
13,992 
23,832 
Current assets
Debtors
3,104 
Cash at bank and in hand
26,000 
29,104 
Creditors: amounts falling due within one year
(33,103)
Net current liabilities
(3,999)
Total assets less current liabilities
19,833 
Creditors: amounts falling due after more than one year
(14,830)
Net assets
5,003 
Capital and reserves
Called up share capital
1 
Profit and loss account
5,002 
Shareholders' funds
5,003 
For the year ending 31 March 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.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
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 8 February 2025 and were signed on its behalf by
Mr TI Trotter Director Company Registration No. SC761298
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East Coast Masonry Ltd Notes to the Accounts for the year ended 31 March 2024
1
Statutory information
East Coast Masonry Ltd is a private company, limited by shares, registered in Scotland, registration number SC761298. The registered office is 58 Seggarsdean Court, Haddington, East Lothian, EH41 4LZ.
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 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:
Motor vehicles
20% Straight Line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. Amortisation is provided on a 20% straight line basis.
4
Intangible fixed assets
Total 
£ 
Cost
At 1 April 2023
- 
Additions
12,300 
At 31 March 2024
12,300 
Amortisation
At 1 April 2023
- 
Charge for the year
2,460 
At 31 March 2024
2,460 
Net book value
At 31 March 2024
9,840 
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East Coast Masonry Ltd Notes to the Accounts for the year ended 31 March 2024
5
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 April 2023
- 
Additions
17,495 
At 31 March 2024
17,495 
Depreciation
Charge for the year
3,503 
At 31 March 2024
3,503 
Net book value
At 31 March 2024
13,992 
6
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Mr TI Trotter
Directors Loan
- 
(4,864)
- 
(4,864)
- 
(4,864)
- 
(4,864)
7
Transactions with related parties
The company was under the control of Mr TI Trotter throughout the current period. Mr TI Trotter is the managing director and sole shareholder. Mr TI Trotter incorporated his sole trader business and the company commenced trading on 1st April 2023. Net assets totaling £34,241 were transferred to the company on that date along with goodwill in the amount of £12,300. All of these amounts were credited to the directors loan account. There were various amounts advanced to the company and various amounts repaid to Mr TI Trotter. The balance due to Mr TI Trotter at the Balance Sheet date was £4,864. This amount is included in creditors due over one year. There is no fixed date for repayment of this loan and no interest was charged on this loan.
8
Average number of employees
During the year the average number of employees was 3.
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