2023-04-012024-03-312024-03-31falseSC409261ST (EDINBURGH) 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ST (EDINBURGH) LTD.

Registered Number
SC409261
(Scotland)

Unaudited Financial Statements for the Year ended
31 March 2024

ST (EDINBURGH) LTD.
Company Information
for the year from 1 April 2023 to 31 March 2024

Director

SOOD, Rajan

Registered Address

6 Chapelton Avenue
Bearsden
Glasgow
G61 2RE

Registered Number

SC409261 (Scotland)
ST (EDINBURGH) LTD.
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets44,1725,563
4,1725,563
Current assets
Stocks51,9873,119
Debtors6111,870131,778
Cash at bank and on hand18,21011,025
132,067145,922
Creditors amounts falling due within one year7(62,127)(78,127)
Net current assets (liabilities)69,94067,795
Total assets less current liabilities74,11273,358
Creditors amounts falling due after one year8(26,387)(26,281)
Net assets47,72547,077
Capital and reserves
Called up share capital11
Profit and loss account47,72447,076
Shareholders' funds47,72547,077
The financial statements were approved and authorised for issue by the Board of Directors on 21 March 2025, and are signed on its behalf by:
SOOD, Rajan
Director
Registered Company No. SC409261
ST (EDINBURGH) LTD.
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
There 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 statement have been prepared under the historical cos convention.
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 sale of goods and from the rendering of services.
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.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
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 over a period of 10 years.
Tangible fixed assets and depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Reducing balance (%)Straight line (years)
Land and buildings-10
Fixtures and fittings25-
Finance leases and hire purchase contracts
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
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).
Financial instruments
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. Basic financial liabilities Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
2.Average number of employees

20242023
Average number of employees during the year22
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 April 234,4004,400
At 31 March 244,4004,400
Amortisation and impairment
At 01 April 234,4004,400
At 31 March 244,4004,400
Net book value
At 31 March 24--
At 31 March 23--
4.Tangible fixed assets

Land & buildings

Fixtures & fittings

Total

£££
Cost or valuation
At 01 April 237,200113,287120,487
At 31 March 247,200113,287120,487
Depreciation and impairment
At 01 April 237,200107,724114,924
Charge for year-1,3911,391
At 31 March 247,200109,115116,315
Net book value
At 31 March 24-4,1724,172
At 31 March 23-5,5635,563
5.Stocks

2024

2023

££
Finished goods1,9873,119
Total1,9873,119
6.Debtors: amounts due within one year

2024

2023

££
Other debtors98,113108,202
Prepayments and accrued income13,75723,576
Total111,870131,778
7.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables43,72952,407
Bank borrowings and overdrafts4,94710,000
Taxation and social security2333,647
Other creditors6,1013,501
Accrued liabilities and deferred income7,1178,572
Total62,12778,127
8.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts26,38726,281
Total26,38726,281
Included within other creditors falling due within one year and creditors falling due after more than one year is £31,333 (2023: £36,281) in respect of a bank loan which is guaranteed by the government under Coronavirus Business Interruption Loan Scheme. The interest is charged at 3.99% above base rate per annum on this loan. Bank loan is secured by a fixed and floating charge over present and future assets of the company.
9.Other commitments
LEASING AGREEMENTS: Minimum lease payments under non-cancellable operating leases fall due as follows: Due within one year: £22,000(2023: £22,000)
10.Related party transactions
Included in other debtors falling due within one year are due from companies connected to the director. NA Edinburgh Ltd £5,000 (2023: £5,000); Jedco Ltd £19,828 (2023: £19,829); HWS (Edinburgh) Ltd £60,000 (2023: £60,000) Included in other creditors falling due within one year is due to companies connected to the director. PB Edinburgh Ltd Nil (2023: £180); Hadplaid Ltd £6,100 (2023: £3,321) Hadplaid Ltd acts as management company for ST Edinburgh Ltd. The management charges amounting to £85,743 (2023: £137,419) recorded in accounts are paid to Hadplaid Ltd.