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SUSTAINABLE HOMES SCOTLAND LTD

Registered Number
SC331209
(Scotland)

Unaudited Financial Statements for the Year ended
30 September 2024

SUSTAINABLE HOMES SCOTLAND LTD
Company Information
for the year from 1 October 2023 to 30 September 2024

Directors

Garrie Matthew Glasgow
Stefan Markus Matthias Huber
Allan James McEwan

Registered Address

Unit D, Pitreavie Business Centre
Pitreavie Crescent
Dunfermline
KY11 8PU

Registered Number

SC331209 (Scotland)
SUSTAINABLE HOMES SCOTLAND LTD
Balance Sheet as at
30 September 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets332,39538,803
32,39538,803
Current assets
Stocks201,923171,156
Debtors4103,356173,182
Cash at bank and on hand225,333100,271
530,612444,609
Creditors amounts falling due within one year5(248,706)(244,274)
Net current assets (liabilities)281,906200,335
Total assets less current liabilities314,301239,138
Provisions for liabilities(6,155)(4,289)
Net assets308,146234,849
Capital and reserves
Called up share capital100100
Profit and loss account308,046234,749
Shareholders' funds308,146234,849
The financial statements were approved and authorised for issue by the Board of Directors on 2 April 2025, and are signed on its behalf by:
Stefan Markus Matthias Huber
Director
Registered Company No. SC331209
SUSTAINABLE HOMES SCOTLAND LTD
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 and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
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.
Employee benefits
The company operates a defined contribution pension scheme. Contributions payable to the companys pension scheme are charged to profit or loss in the period to which they relate.
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.
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. Fixed assets are stated at cost, being purchase price, less accumulated depreciation.

Reducing balance (%)Straight line (years)
Land and buildings-10
Plant and machinery25-
Fixtures and fittings-4
Office Equipment-3
Stocks and work in progress
Stock and work in progress are valued at the lower of cost and net realisable value.
Related parties
The Company became an Employee Ownership Trust on 5 February 2021 and from this date is owned by the Sustainable Homes Scotland Employee Ownership Trust.
2.Average number of employees

20242023
Average number of employees during the year1720
3.Tangible fixed assets

Land & buildings

Plant & machinery

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 October 2334,0199,8516,50252,856103,228
Additions-7362963,1704,202
Disposals-(3,000)(2,058)(4,982)(10,040)
At 30 September 2434,0197,5874,74051,04497,390
Depreciation and impairment
At 01 October 237,5842,4636,50247,87664,425
Charge for year3,1571,90293,8558,923
On disposals-(1,313)(2,058)(4,982)(8,353)
At 30 September 2410,7413,0524,45346,74964,995
Net book value
At 30 September 2423,2784,5352874,29532,395
At 30 September 2326,4357,388-4,98038,803
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables80,022138,042
Other debtors4,00024,874
Prepayments and accrued income19,33410,266
Total103,356173,182
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables143,651214,540
Bank borrowings and overdrafts-897
Taxation and social security22,8728,924
Payments received on account37,7545,494
Other creditors25,37112,619
Accrued liabilities and deferred income19,0581,800
Total248,706244,274