1 August 2023 false No description of principal activity Taxfiler 2024.6 SC737637business:PrivateLimitedCompanyLtd2023-08-012024-07-31 SC7376372023-07-31 SC7376372023-08-012024-07-31 SC737637business:AuditExempt-NoAccountantsReport2023-08-012024-07-31 SC737637business:FilletedAccounts2023-08-012024-07-31 SC7376372024-07-31 SC737637business:Director12023-08-012024-07-31 SC737637business:RegisteredOffice2023-08-012024-07-31 SC7376372023-07-31 SC737637core:WithinOneYear2024-07-31 SC737637core:WithinOneYear2023-07-31 SC737637core:ShareCapitalcore:PreviouslyStatedAmount2024-07-31 SC737637core:ShareCapitalcore:PreviouslyStatedAmount2023-07-31 SC737637core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-07-31 SC737637core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-07-31 SC737637core:PreviouslyStatedAmount2024-07-31 SC737637core:PreviouslyStatedAmount2023-07-31 SC737637business:SmallEntities2023-08-012024-07-31 SC737637countries:Scotland2023-08-012024-07-31 SC737637core:MotorVehicles2023-08-012024-07-31 SC737637core:MotorVehicles2023-07-31 SC737637core:MotorVehicles2024-07-31 SC7376372022-07-062023-07-31 iso4217:GBP xbrli:pure
Company Registration No. SC737637 (Scotland)
Smarter Transfers (scotland) Limited Unaudited accounts for the year ended 31 July 2024
Smarter Transfers (scotland) Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Smarter Transfers (scotland) Limited Company Information for the year ended 31 July 2024
Director
Stephen Paget
Company Number
SC737637 (Scotland)
Registered Office
32 Cables Wynd House Edinburgh EH6 6DF Scotland
Accountants
Braes Accountancy Limited Ironworks Business Centre Castlelaurie Industrial Estate Falkirk Stirlingshire FK2 7XE
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Smarter Transfers (scotland) Limited Statement of financial position as at 31 July 2024
2024 
2023 
Notes
£ 
£ 
Called up share capital not paid
100 
- 
Fixed assets
Tangible assets
4
35,148 
- 
Current assets
Cash at bank and in hand
6,977 
6,811 
Creditors: amounts falling due within one year
5
(16,352)
(13,946)
Net current liabilities
(9,375)
(7,135)
Net assets/(liabilities)
25,873 
(7,135)
Capital and reserves
Called up share capital
100 
- 
Profit and loss account
25,773 
(7,135)
Shareholders' funds
25,873 
(7,135)
For the year ending 31 July 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 21 March 2025 and were signed on its behalf by
Stephen Paget Director Company Registration No. SC737637
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Smarter Transfers (scotland) Limited Notes to the Accounts for the year ended 31 July 2024
1
Statutory information
Smarter Transfers (scotland) Limited is a private company, limited by shares, registered in Scotland, registration number SC737637. The registered office is 32 Cables Wynd House, Edinburgh, EH6 6DF, 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:
Motor vehicles
20% Reducing Balance
4
Tangible fixed assets
Motor vehicles 
£ 
Cost or valuation
At cost 
At 1 August 2023
- 
Additions
43,935 
At 31 July 2024
43,935 
Depreciation
Charge for the year
8,787 
At 31 July 2024
8,787 
Net book value
At 31 July 2024
35,148 
5
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
7,836 
11,729 
Taxes and social security
7,476 
770 
Other creditors
- 
1,297 
Loans from directors
1,040 
150 
16,352 
13,946 
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Smarter Transfers (scotland) Limited Notes to the Accounts for the year ended 31 July 2024
6
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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