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NO HALF MEASURES LIMITED

Registered Number
SC208710
(Scotland)

Unaudited Financial Statements for the Year ended
30 September 2024

NO HALF MEASURES LIMITED
Company Information
for the year from 1 October 2023 to 30 September 2024

Director

MACDOUGALL, Gordon

Company Secretary

MACDOUGALL, Christina

Registered Address

5 Eagle Street
1st Floor
Glasgow
G4 9XA

Registered Number

SC208710 (Scotland)
NO HALF MEASURES LIMITED
Statement of Financial Position
30 September 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets36681,058
Tangible assets515,68517,775
Investments634,46634,466
50,81953,299
Current assets
Debtors768,05465,492
Cash at bank and on hand386,984333,220
455,038398,712
Creditors amounts falling due within one year8(19,405)(4,410)
Net current assets (liabilities)435,633394,302
Total assets less current liabilities486,452447,601
Net assets486,452447,601
Capital and reserves
Called up share capital132132
Share premium7070
Profit and loss account486,250447,399
Shareholders' funds486,452447,601
The financial statements were approved and authorised for issue by the Director on 17 March 2025, and are signed on its behalf by:
MACDOUGALL, Gordon
Director
Registered Company No. SC208710
NO HALF MEASURES LIMITED
Notes to the Financial Statements
for the year ended 30 September 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number is SC208710 and registered office address is 1st Floor, 5 Eagle Street, Glasgow, G4 9XA.
Basis of preparation
The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Land and buildings4
Plant and machinery4
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the Income Statement.
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete). At each date of Statement of Financial Position, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to completed the sale. The impairment loss is recognised immediately in the Income Statement.
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Financial instruments
The Company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
2.Average number of employees

20242023
Average number of employees during the year11
3.Intangible assets
Other intangible assets relates to patents owned by the company.

Other

Total

££
Cost or valuation
At 01 October 233,1263,126
At 30 September 243,1263,126
Amortisation and impairment
At 01 October 232,0682,068
Charge for year390390
At 30 September 242,4582,458
Net book value
At 30 September 24668668
At 30 September 231,0581,058
4.Useful life of intangible assets
Intangible assets are not permitted to have an indefinite life and must be amortised over their estimated useful life. The estimated useful life of patents has been set at 8 years and the asset will be amortized on a straight line basis over that period.
5.Tangible fixed assets

Land & buildings

Plant & machinery

Total

£££
Cost or valuation
At 01 October 232,350110,317112,667
Additions-7,1207,120
At 30 September 242,350117,437119,787
Depreciation and impairment
At 01 October 232,35092,54294,892
Charge for year-9,2109,210
At 30 September 242,350101,752104,102
Net book value
At 30 September 24-15,68515,685
At 30 September 23-17,77517,775
6.Fixed asset investments
Other investments relates to shares held within group companies and other unlisted investments.

Other investments1

Total

££
Cost or valuation
At 01 October 2334,46634,466
At 30 September 2434,46634,466
Net book value
At 30 September 2434,46634,466
At 30 September 2334,46634,466

Notes

1Other investments other than loans
7.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables29197
Other debtors65,84563,478
Prepayments and accrued income2,1801,817
Total68,05465,492
8.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables168-
Taxation and social security10,4451,213
Other creditors6,8011,208
Accrued liabilities and deferred income1,9911,989
Total19,4054,410
9.Related party transactions
As at 30 September 2024 No Half Measures Limited was owed £64,647 (2023: £62,913) by subsidiary companies.
10.Parent-subsidiary relationships
The company, and the group headed by it, qualify as a small group as such the parent and the group are exempt from producing group accounts.