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REGISTERED NUMBER: SC441513 (Scotland)














UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 FEBRUARY 2023 TO 30 DECEMBER 2023

FOR

PLAN B DIGITAL (SCOTLAND) LTD

PLAN B DIGITAL (SCOTLAND) LTD (REGISTERED NUMBER: SC441513)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 FEBRUARY 2023 TO 30 DECEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


PLAN B DIGITAL (SCOTLAND) LTD

COMPANY INFORMATION
FOR THE PERIOD 1 FEBRUARY 2023 TO 30 DECEMBER 2023







DIRECTOR: I A McCaig





REGISTERED OFFICE: 26 Portland Road
Kilmarnock
Ayrshire
KA1 2EB





REGISTERED NUMBER: SC441513 (Scotland)





ACCOUNTANTS: Henry Brown & Co
Chartered Accountants
26 Portland Road
Kilmarnock
Ayrshire
KA1 2EB

PLAN B DIGITAL (SCOTLAND) LTD (REGISTERED NUMBER: SC441513)

BALANCE SHEET
30 DECEMBER 2023

2023 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 568 669
568 669

CURRENT ASSETS
Debtors 6 47,163 16,312
Cash at bank and in hand 14,907 31,023
62,070 47,335
CREDITORS
Amounts falling due within one year 7 18,183 22,930
NET CURRENT ASSETS 43,887 24,405
TOTAL ASSETS LESS CURRENT
LIABILITIES

44,455

25,074

CREDITORS
Amounts falling due after more than one year 8 8,259 12,895
NET ASSETS 36,196 12,179

CAPITAL AND RESERVES
Called up share capital 90 90
Retained earnings 36,106 12,089
SHAREHOLDERS' FUNDS 36,196 12,179

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 December 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 December 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

PLAN B DIGITAL (SCOTLAND) LTD (REGISTERED NUMBER: SC441513)

BALANCE SHEET - continued
30 DECEMBER 2023


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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 12 February 2025 and were signed by:





I A McCaig - Director


PLAN B DIGITAL (SCOTLAND) LTD (REGISTERED NUMBER: SC441513)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 FEBRUARY 2023 TO 30 DECEMBER 2023

1. STATUTORY INFORMATION

Plan B Digital (Scotland) Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).


The financial statements relate to a single company.

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.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Development costs are being amortised evenly over their estimated useful life of four years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 15% on reducing balance

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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 period 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.

PLAN B DIGITAL (SCOTLAND) LTD (REGISTERED NUMBER: SC441513)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 FEBRUARY 2023 TO 30 DECEMBER 2023

2. ACCOUNTING POLICIES - continued

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.

Going concern
The accounts have been prepared on the going concern basis, as it is in the director's opinion that the company have sufficient funds available to continue in business for at least the next twelve months.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 3 (2023 - 3 ) .

4. INTANGIBLE FIXED ASSETS
Development
costs
£   
COST
At 1 February 2023
and 30 December 2023 182,924
AMORTISATION
At 1 February 2023
and 30 December 2023 182,924
NET BOOK VALUE
At 30 December 2023 -
At 31 January 2023 -

5. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 February 2023
and 30 December 2023 1,282
DEPRECIATION
At 1 February 2023 613
Charge for period 101
At 30 December 2023 714
NET BOOK VALUE
At 30 December 2023 568
At 31 January 2023 669

PLAN B DIGITAL (SCOTLAND) LTD (REGISTERED NUMBER: SC441513)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 FEBRUARY 2023 TO 30 DECEMBER 2023

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2023
£    £   
Trade debtors 17,502 1,176
Other debtors 29,661 15,136
47,163 16,312

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2023
£    £   
Bank loans and overdrafts 5,050 4,935
Trade creditors 1,320 5,100
Taxation and social security 8,354 9,236
Other creditors 3,459 3,659
18,183 22,930

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2023
£    £   
Bank loans 8,259 12,895

9. SECURED DEBTS

The following secured debts are included within creditors:

2023 2023
£    £   
Bank loans 13,309 17,830

The bank loan is repayable over 10 years and together with the bank overdraft are secured by a personal guarantee for £25,000 made by the director, Mr Ian McCaig.

10. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 30 December 2023 and the year ended 31 January 2023:

2023 2023
£    £   
I A McCaig
Balance outstanding at start of period 399 505
Amounts advanced 16,569 -
Amounts repaid - (106 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of period 16,968 399

PLAN B DIGITAL (SCOTLAND) LTD (REGISTERED NUMBER: SC441513)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 FEBRUARY 2023 TO 30 DECEMBER 2023

11. ULTIMATE CONTROLLING PARTY

The controlling party is I A McCaig.