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REGISTERED NUMBER: SC138229 (Scotland)















Unaudited Financial Statements

for the Year Ended 31 May 2024

for

Beedie Lamont Limited

Beedie Lamont Limited (Registered number: SC138229)






Contents of the Financial Statements
for the Year Ended 31 May 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Beedie Lamont Limited

Company Information
for the Year Ended 31 May 2024







DIRECTORS: Mr G A Beedie
Mr I W Mitchell
Mrs F Beedie
Mrs M J Mitchell





REGISTERED OFFICE: 136 Hutcheon Street
Aberdeen
AB25 3RU





REGISTERED NUMBER: SC138229 (Scotland)





ACCOUNTANTS: SBP
Accountants
42 Queens Road
Aberdeen
AB15 4YE

Beedie Lamont Limited (Registered number: SC138229)

Balance Sheet
31 May 2024

31.5.24 31.5.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,680 3,642

CURRENT ASSETS
Debtors 5 112,333 71,641
Cash at bank and in hand 52,167 99,182
164,500 170,823
CREDITORS
Amounts falling due within one year 6 77,028 77,349
NET CURRENT ASSETS 87,472 93,474
TOTAL ASSETS LESS CURRENT
LIABILITIES

90,152

97,116

CREDITORS
Amounts falling due after more than one
year

7

12,979

22,574
NET ASSETS 77,173 74,542

CAPITAL AND RESERVES
Called up share capital 134 134
Capital redemption reserve 66 66
Retained earnings 76,973 74,342
77,173 74,542

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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.

Beedie Lamont Limited (Registered number: SC138229)

Balance Sheet - continued
31 May 2024


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 February 2025 and were signed on its behalf by:





Mr G A Beedie - Director


Beedie Lamont Limited (Registered number: SC138229)

Notes to the Financial Statements
for the Year Ended 31 May 2024

1. STATUTORY INFORMATION

Beedie Lamont Limited 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.
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 5 ) .

Beedie Lamont Limited (Registered number: SC138229)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

4. TANGIBLE FIXED ASSETS
Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 June 2023 13,152 11,553 11,305 36,010
Additions - - 758 758
Disposals - - (6,933 ) (6,933 )
At 31 May 2024 13,152 11,553 5,130 29,835
DEPRECIATION
At 1 June 2023 12,661 10,760 8,947 32,368
Charge for year 98 198 1,416 1,712
Eliminated on disposal - - (6,925 ) (6,925 )
At 31 May 2024 12,759 10,958 3,438 27,155
NET BOOK VALUE
At 31 May 2024 393 595 1,692 2,680
At 31 May 2023 491 793 2,358 3,642

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Trade debtors 48,519 44,651
Other debtors 63,814 26,990
112,333 71,641

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Bank loans and overdrafts 10,000 10,000
Trade creditors 811 375
Taxation and social security 37,402 38,825
Other creditors 28,815 28,149
77,028 77,349

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.5.24 31.5.23
£    £   
Bank loans 12,979 22,574

Beedie Lamont Limited (Registered number: SC138229)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 May 2024 and 31 May 2023:

31.5.24 31.5.23
£    £   
Mrs F Beedie
Balance outstanding at start of year (6,925 ) (6,925 )
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (6,925 ) (6,925 )

Mr I W Mitchell
Balance outstanding at start of year (1,398 ) (1,398 )
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (1,398 ) (1,398 )

Mrs M J Mitchell
Balance outstanding at start of year (8,144 ) (8,144 )
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (8,144 ) (8,144 )

9. ULTIMATE CONTROLLING PARTY

The company was under control of the directors.