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GLENIFFER FENCING SERVICES LIMITED

Registered Number
SC758463
(Scotland)

Unaudited Financial Statements for the Period ended
29 February 2024

GLENIFFER FENCING SERVICES LIMITED
Company Information
for the period from 10 February 2023 to 29 February 2024

Director

CAMPBELL, Paul Martin

Registered Address

Barnshake Farm South Newton
Woodhead Road
Kilmacolm
PA13 4TE

Registered Number

SC758463 (Scotland)
GLENIFFER FENCING SERVICES LIMITED
Balance Sheet as at
29 February 2024

Notes

2024

£

£

Fixed assets
Tangible assets39,603
9,603
Current assets
Debtors5,264
Cash at bank and on hand1,185
6,449
Creditors amounts falling due within one year4(20,269)
Net current assets (liabilities)(13,820)
Total assets less current liabilities(4,217)
Provisions for liabilities5(1,825)
Net assets(6,042)
Capital and reserves
Called up share capital100
Profit and loss account(6,142)
Shareholders' funds(6,042)
The financial statements were approved and authorised for issue by the Director on 10 February 2025, and are signed on its behalf by:
CAMPBELL, Paul Martin
Director
Registered Company No. SC758463
GLENIFFER FENCING SERVICES LIMITED
Notes to the Financial Statements
for the period ended 29 February 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Plant and machinery25
2.Average number of employees

2024
Average number of employees during the year2
3.Tangible fixed assets

Plant & machinery

Total

££
Cost or valuation
Additions10,77510,775
At 29 February 2410,77510,775
Depreciation and impairment
Charge for year1,1721,172
At 29 February 241,1721,172
Net book value
At 29 February 249,6039,603
At 09 February 23--
4.Creditors: amounts due within one year

2024

£
Trade creditors / trade payables660
Other creditors19,609
Total20,269
5.Provisions for liabilities

2024

£
Net deferred tax liability (asset)1,825
Total1,825