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REGISTERED NUMBER: SC550526 (Scotland)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2023

FOR

CONFLUENS LIMITED

CONFLUENS LIMITED (REGISTERED NUMBER: SC550526)






CONTENTS OF THE FINANCIAL STATEMENTS
For The Year Ended 30 November 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CONFLUENS LIMITED

COMPANY INFORMATION
For The Year Ended 30 November 2023







DIRECTOR: E Duban





REGISTERED OFFICE: The Old Rectory
St Johns
BALLACHULISH
Argyll
PH49 4JP





REGISTERED NUMBER: SC550526 (Scotland)





ACCOUNTANTS: R A Clement Associates
5 Argyll Square
OBAN
Argyll
PA34 4AZ

CONFLUENS LIMITED (REGISTERED NUMBER: SC550526)

BALANCE SHEET
30 November 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 248,753 226,721

CURRENT ASSETS
Debtors 5 2,484 227
Cash at bank 69,412 1,046
71,896 1,273
CREDITORS
Amounts falling due within one year 6 204,936 151,230
NET CURRENT LIABILITIES (133,040 ) (149,957 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

115,713

76,764

CREDITORS
Amounts falling due after more than one
year

7

(62,800

)

-

PROVISIONS FOR LIABILITIES (10,029 ) (3,519 )
NET ASSETS 42,884 73,245

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 42,784 73,145
SHAREHOLDERS' FUNDS 42,884 73,245

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

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

CONFLUENS LIMITED (REGISTERED NUMBER: SC550526)

BALANCE SHEET - continued
30 November 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 5 March 2025 and were signed by:





E Duban - Director


CONFLUENS LIMITED (REGISTERED NUMBER: SC550526)

NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 30 November 2023

1. STATUTORY INFORMATION

Confluens 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.
Improvements to property - 2% on cost
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Computer equipment - 25% on reducing balance

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 1 (2022 - 1 ) .

CONFLUENS LIMITED (REGISTERED NUMBER: SC550526)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 30 November 2023

4. TANGIBLE FIXED ASSETS
Improvements
Freehold to Plant and
property property machinery
£    £    £   
COST
At 1 December 2022 150,000 47,884 61,312
Additions - - 1,881
At 30 November 2023 150,000 47,884 63,193
DEPRECIATION
At 1 December 2022 - 4,790 34,107
Charge for year - 958 4,363
At 30 November 2023 - 5,748 38,470
NET BOOK VALUE
At 30 November 2023 150,000 42,136 24,723
At 30 November 2022 150,000 43,094 27,205

Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 December 2022 13,810 1,497 274,503
Additions 31,135 - 33,016
At 30 November 2023 44,945 1,497 307,519
DEPRECIATION
At 1 December 2022 7,683 1,202 47,782
Charge for year 5,589 74 10,984
At 30 November 2023 13,272 1,276 58,766
NET BOOK VALUE
At 30 November 2023 31,673 221 248,753
At 30 November 2022 6,127 295 226,721

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 2,484 227

CONFLUENS LIMITED (REGISTERED NUMBER: SC550526)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 30 November 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 2,200 -
Trade creditors 3,276 -
Taxation and social security 78,783 48,394
Other creditors 120,677 102,836
204,936 151,230

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 62,800 -