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STREAMLINE FLOORING LIMITED

Registered Number
SC645476
(Scotland)

Unaudited Financial Statements for the Year ended
31 October 2024

STREAMLINE FLOORING LIMITED
Company Information
for the year from 1 November 2023 to 31 October 2024

Director

MCGREGOR, John Parker

Registered Address

Business First
Business Centre
Paisley
PA1 2FB

Registered Number

SC645476 (Scotland)
STREAMLINE FLOORING LIMITED
Balance Sheet as at
31 October 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets322,95119,534
22,95119,534
Current assets
Debtors414,45425,064
Cash at bank and on hand1,61224
16,06625,088
Creditors amounts falling due within one year5(19,650)(24,198)
Net current assets (liabilities)(3,584)890
Total assets less current liabilities19,36720,424
Creditors amounts falling due after one year6(14,382)(15,985)
Provisions for liabilities8(4,866)(3,711)
Net assets119728
Capital and reserves
Called up share capital11
Profit and loss account118727
Shareholders' funds119728
The financial statements were approved and authorised for issue by the Director on 28 January 2025, and are signed on its behalf by:
MCGREGOR, John Parker
Director
Registered Company No. SC645476
STREAMLINE FLOORING LIMITED
Notes to the Financial Statements
for the year ended 31 October 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.
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.
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
Office Equipment25
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Government grants or assistance
Government Grants are recognised in the profit and loss account as to match them with expenditure towards which they are intended to contribute.
2.Average number of employees

20242023
Average number of employees during the year42
3.Tangible fixed assets

Plant & machinery

Total

££
Cost or valuation
At 01 November 2328,68828,688
Additions10,61310,613
At 31 October 2439,30139,301
Depreciation and impairment
At 01 November 239,1549,154
Charge for year7,1967,196
At 31 October 2416,35016,350
Net book value
At 31 October 2422,95122,951
At 31 October 2319,53419,534
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables8,5085,847
Other debtors5,94614,368
Prepayments and accrued income-4,849
Total14,45425,064
Included in debtors is a loan from John McGregor who is a director of the company totalling £4,855.21 (2023: £14,367.63)
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables-3,030
Bank borrowings and overdrafts3,5356,647
Taxation and social security5,8566,003
Finance lease and HP contracts8,4215,916
Other creditors1,8382,602
Total19,65024,198
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts-3,320
Other creditors14,38212,665
Total14,38215,985
7.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts14,38212,665
8.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)4,8663,711
Total4,8663,711
9.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
MCGREGOR, John Parker14,36809,5134,855
14,36809,5134,855