1 January 2024 false No description of principal activity Taxfiler 2024.6 SC753451business:PrivateLimitedCompanyLtd2024-01-012024-12-31 SC7534512023-12-31 SC7534512024-01-012024-12-31 SC753451business:AuditExemptWithAccountantsReport2024-01-012024-12-31 SC753451business:FilletedAccounts2024-01-012024-12-31 SC7534512024-12-31 SC753451business:Director12024-01-012024-12-31 SC753451business:RegisteredOffice2024-01-012024-12-31 SC7534512023-12-31 SC753451core:WithinOneYear2024-12-31 SC753451core:WithinOneYear2023-12-31 SC753451core:ShareCapitalcore:PreviouslyStatedAmount2024-12-31 SC753451core:ShareCapitalcore:PreviouslyStatedAmount2023-12-31 SC753451core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-12-31 SC753451core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-12-31 SC753451core:PreviouslyStatedAmount2024-12-31 SC753451core:PreviouslyStatedAmount2023-12-31 SC753451business:SmallEntities2024-01-012024-12-31 SC753451countries:Scotland2024-01-012024-12-31 SC753451core:ComputerEquipment2023-12-31 SC753451core:ComputerEquipment2024-12-31 SC753451core:ComputerEquipment2024-01-012024-12-31 SC7534512023-01-012023-12-31 iso4217:GBP xbrli:pure
Company Registration No. SC753451 (Scotland)
R Hay (Scotland) Ltd Unaudited accounts for the year ended 31 December 2024
R Hay (Scotland) Ltd Unaudited accounts Contents
Page
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R Hay (Scotland) Ltd Company Information for the year ended 31 December 2024
Director
Ronnie Hay
Company Number
SC753451 (Scotland)
Registered Office
2/11 THE STANDARD BUILDING 94 HOPE STREE GLASGOW G2 6PH SCOTLAND
Accountants
Scottish Tax Bureau 94 Hope Street Glasgow G2 6PH
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R Hay (Scotland) Ltd Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,760 
2,347 
Current assets
Cash at bank and in hand
7,592 
4,164 
Creditors: amounts falling due within one year
(8,354)
(5,670)
Net current liabilities
(762)
(1,506)
Net assets
998 
841 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
898 
741 
Shareholders' funds
998 
841 
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 20 February 2025 and were signed on its behalf by
Ronnie Hay Director Company Registration No. SC753451
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R Hay (Scotland) Ltd Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
R Hay (Scotland) Ltd is a private company, limited by shares, registered in Scotland, registration number SC753451. The registered office is 2/11 THE STANDARD BUILDING 94 HOPE STREE, GLASGOW, G2 6PH, SCOTLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 January 2024
3,130 
At 31 December 2024
3,130 
Depreciation
At 1 January 2024
783 
Charge for the year
587 
At 31 December 2024
1,370 
Net book value
At 31 December 2024
1,760 
At 31 December 2023
2,347 
5
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Taxes and social security
8,354 
5,670 
6
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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