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REGISTERED NUMBER: SC109869 (Scotland)













Unaudited Financial Statements

for the Year Ended 30 September 2024

for

INVERDELL LIMITED

INVERDELL LIMITED (REGISTERED NUMBER: SC109869)






Contents of the Financial Statements
FOR THE YEAR ENDED 30 SEPTEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


INVERDELL LIMITED

Company Information
FOR THE YEAR ENDED 30 SEPTEMBER 2024







DIRECTOR: A J Clark





REGISTERED OFFICE: 6th Floor
Gordon Chambers
90 Mitchell Street
Glasgow
G1 3NQ





REGISTERED NUMBER: SC109869 (Scotland)





ACCOUNTANTS: BK Plus Ltd
6th Floor
Gordon Chambers
90 Mitchell Street
Glasgow
Lanarkshire
G1 3NQ

INVERDELL LIMITED (REGISTERED NUMBER: SC109869)

Balance Sheet
30 SEPTEMBER 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 177,179 179,977

CURRENT ASSETS
Stocks 7,438 13,739
Debtors 5 107,389 77,010
Cash at bank and in hand 108,044 116,663
222,871 207,412
CREDITORS
Amounts falling due within one year 6 157,542 111,148
NET CURRENT ASSETS 65,329 96,264
TOTAL ASSETS LESS CURRENT
LIABILITIES

242,508

276,241

CREDITORS
Amounts falling due after more than one
year

7

(45,519

)

(54,010

)

PROVISIONS FOR LIABILITIES (42,056 ) (58,673 )
NET ASSETS 154,933 163,558

CAPITAL AND RESERVES
Called up share capital 8 50 50
Retained earnings 154,883 163,508
SHAREHOLDERS' FUNDS 154,933 163,558

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 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.

INVERDELL LIMITED (REGISTERED NUMBER: SC109869)

Balance Sheet - continued
30 SEPTEMBER 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 24 February 2025 and were signed by:





A J Clark - Director


INVERDELL LIMITED (REGISTERED NUMBER: SC109869)

Notes to the Financial Statements
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1. STATUTORY INFORMATION

Inverdell 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.
Plant and machinery etc - 33% on a straight line basis and 25% on a reducing balance basis

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year 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 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 3 ) .

INVERDELL LIMITED (REGISTERED NUMBER: SC109869)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2023 253,409
Additions 65,600
Disposals (38,000 )
At 30 September 2024 281,009
DEPRECIATION
At 1 October 2023 73,432
Charge for year 41,800
Eliminated on disposal (11,402 )
At 30 September 2024 103,830
NET BOOK VALUE
At 30 September 2024 177,179
At 30 September 2023 179,977

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 107,389 77,010

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,000 10,000
Hire purchase contracts 16,193 8,097
Trade creditors 72,683 45,507
Taxation and social security 56,525 45,286
Other creditors 2,141 2,258
157,542 111,148

INVERDELL LIMITED (REGISTERED NUMBER: SC109869)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2024 2023
£    £   
Bank loans 15,000 25,000
Hire purchase contracts 30,519 29,010
45,519 54,010

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
50 Ordinary £1 50 50