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Unaudited Financial Statements for the Year Ended 30 April 2024

for

A & J Hilston Ltd

A & J Hilston Ltd (Registered number: SC198599)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


A & J Hilston Ltd

Company Information
for the Year Ended 30 April 2024







DIRECTOR: L Gibbons





SECRETARY:





REGISTERED OFFICE: Unit 22
Bog Road
Laurieston
Falkirk
FK2 9PB





REGISTERED NUMBER: SC198599 (Scotland)





ACCOUNTANTS: LMC Accountants Ltd
Chartered Accountants
73 Stirling Business Centre
Wellgreen Place
Stirling
FK8 2DZ

A & J Hilston Ltd (Registered number: SC198599)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 312,808 291,541
312,808 291,541

CURRENT ASSETS
Stocks 20,000 17,144
Debtors 6 37,024 99,267
Cash at bank 24,068 265,821
81,092 382,232
CREDITORS
Amounts falling due within one year 7 454,800 473,653
NET CURRENT LIABILITIES (373,708 ) (91,421 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(60,900

)

200,120

CREDITORS
Amounts falling due after more than one year 8 (11,661 ) -

PROVISIONS FOR LIABILITIES (11,934 ) (7,893 )
NET (LIABILITIES)/ASSETS (84,495 ) 192,227

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings (84,497 ) 192,225
(84,495 ) 192,227

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

A & J Hilston Ltd (Registered number: SC198599)

Balance Sheet - continued
30 April 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 30 January 2025 and were signed by:





L Gibbons - Director


A & J Hilston Ltd (Registered number: SC198599)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

A & J Hilston 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.

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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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.

A & J Hilston Ltd (Registered number: SC198599)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2023 - 8 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2023
and 30 April 2024 96,000
AMORTISATION
At 1 May 2023
and 30 April 2024 96,000
NET BOOK VALUE
At 30 April 2024 -
At 30 April 2023 -

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 May 2023 250,000 104,987 354,987
Additions - 42,203 42,203
At 30 April 2024 250,000 147,190 397,190
DEPRECIATION
At 1 May 2023 - 63,446 63,446
Charge for year - 20,936 20,936
At 30 April 2024 - 84,382 84,382
NET BOOK VALUE
At 30 April 2024 250,000 62,808 312,808
At 30 April 2023 250,000 41,541 291,541

A & J Hilston Ltd (Registered number: SC198599)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 19,673 97,801
Other debtors 17,351 1,466
37,024 99,267

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Hire purchase contracts 6,664 -
Trade creditors 86,818 70,093
Taxation and social security 2,107 (8,786 )
Other creditors 359,211 412,346
454,800 473,653

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.4.24 30.4.23
£    £   
Hire purchase contracts 11,661 -

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 April 2024 and 30 April 2023:

30.4.24 30.4.23
£    £   
L Gibbons
Balance outstanding at start of year (374,553 ) -
Amounts advanced 26,773 (374,553 )
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (347,780 ) (374,553 )