Company Registration No. SC723647 (Scotland)
Island Avian Surveys Ltd
Unaudited accounts
for the year ended 28 February 2025
Island Avian Surveys Ltd
Unaudited accounts
Contents
Island Avian Surveys Ltd
Company Information
for the year ended 28 February 2025
Company Number
SC723647 (Scotland)
Registered Office
HORRIES
DEERNESS
ORKNEY
KW17 2QL
SCOTLAND
Accountants
The Business Hut Ltd
Millers House
Roman Way
Market Harborough
Leicestershire
LE16 7PQ
Island Avian Surveys Ltd
Statement of financial position
as at 28 February 2025
Tangible assets
9,881
11,323
Cash at bank and in hand
116,784
88,111
Creditors: amounts falling due within one year
(62,176)
(57,745)
Net current assets
55,946
30,366
Total assets less current liabilities
65,827
41,689
Provisions for liabilities
Deferred tax
(2,177)
(2,151)
Called up share capital
1
1
Profit and loss account
63,649
39,537
Shareholders' funds
63,650
39,538
For the year ending 28 February 2025 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 8 April 2025 and were signed on its behalf by
Thomas Collier
Director
Company Registration No. SC723647
Island Avian Surveys Ltd
Notes to the Accounts
for the year ended 28 February 2025
Island Avian Surveys Ltd is a private company, limited by shares, registered in Scotland, registration number SC723647. The registered office is HORRIES, DEERNESS, ORKNEY, KW17 2QL, 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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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:
Plant & machinery
20% Reducing Balance
Fixtures & fittings
20% Straight Line
Computer equipment
20% Reducing Balance
4
Tangible fixed assets
Plant & machinery
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 March 2024
11,779
335
12,114
Additions
3,116
1,395
4,511
Disposals
(3,820)
-
(3,820)
At 28 February 2025
11,075
1,730
12,805
At 1 March 2024
680
111
791
Charge for the year
1,872
324
2,196
At 28 February 2025
2,489
435
2,924
At 28 February 2025
8,586
1,295
9,881
At 29 February 2024
11,099
224
11,323
Island Avian Surveys Ltd
Notes to the Accounts
for the year ended 28 February 2025
Amounts falling due within one year
Accrued income and prepayments
1,338
-
6
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
18,543
4,873
Loans from directors
41,533
51,360
7
Average number of employees
During the year the average number of employees was 1 (2024: 1).