Registered Number
(Scotland)
Unaudited Financial Statements for the Year ended
30 June 2024
Director |
Registered Address | |
Place of Business | Kersihill |
Strichen | |
Fraserborough | |
AB43 7TS |
Registered Number |
Notes | 2024 | 2023 | ||||||
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£ | £ | £ | £ | |||||
Fixed assets | ||||||||
Tangible assets | 3 | |||||||
Current assets | ||||||||
Debtors | 4 | |||||||
Cash at bank and on hand | ||||||||
Creditors amounts falling due within one year | 5 | ( | ( | |||||
Net current assets (liabilities) | ||||||||
Total assets less current liabilities | ||||||||
Creditors amounts falling due after one year | 6 | ( | ( | |||||
Provisions for liabilities | 9 | ( | ( | |||||
Net assets | ||||||||
Capital and reserves | ||||||||
Called up share capital | ||||||||
Profit and loss account | ||||||||
Shareholders' funds |
The financial statements were approved and authorised for issue by the Director on 24 March 2025, and are signed on its behalf by: |
Director Registered Company No. SC537183 |
1. | Accounting policies |
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Statutory information | |
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Statement of compliance | |
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Basis of preparation | |
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Functional and presentation currency | |
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Judgements and key sources of estimation uncertainty | |
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In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. The critical judgements made by management that have a significant effect on the amounts recognised in the financial statements are described below. |
Turnover policy | |
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Revenue from rendering of services | |
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Revenue from the rendering of services is recognised by reference to the stage of completion of the service at the balance sheet date. |
Employee benefits | |
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Current taxation | |
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Deferred tax | |
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Tangible fixed assets and depreciation | |
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Straight line (years) | ||
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Plant and machinery | ||
Vehicles |
Finance leases and hire purchase contracts | |
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Trade and other debtors | |
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Cash and cash equivalents | |
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Trade and other creditors | |
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Financial instruments | |
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Related parties | |
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2. | Average number of employees |
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2024 | 2023 | |||
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Average number of employees during the year |
3. | Tangible fixed assets |
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Plant & machinery | Vehicles | Total | ||||
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£ | £ | £ | ||||
Cost or valuation | ||||||
At 01 July 23 | ||||||
Additions | ||||||
Disposals | ( | ( | ||||
At 30 June 24 | ||||||
Depreciation and impairment | ||||||
At 01 July 23 | ||||||
Charge for year | ||||||
On disposals | ( | ( | ||||
At 30 June 24 | ||||||
Net book value | ||||||
At 30 June 24 | ( | |||||
At 30 June 23 |
4. | Debtors: amounts due within one year |
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2024 | 2023 | |||
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£ | £ | |||
Trade debtors / trade receivables | ||||
Total |
5. | Creditors: amounts due within one year |
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2024 | 2023 | |||
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£ | £ | |||
Amounts owed to related parties | ||||
Taxation and social security | ||||
Finance lease and HP contracts | ||||
Other creditors | ||||
Accrued liabilities and deferred income | ||||
Total |
6. | Creditors: amounts due after one year |
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2024 | 2023 | |||
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£ | £ | |||
Other creditors | ||||
Total |
7. | Secured creditors |
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Hire purchase creditors are secured upon the assets to which they relate. |
8. | Obligations under finance leases |
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2024 | 2023 | |||
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£ | £ | |||
Finance lease and HP contracts |
9. | Provisions for liabilities |
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2024 | 2023 | |||
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£ | £ | |||
Net deferred tax liability (asset) | ||||
Total |
10. | Related party transactions |
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