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REGISTERED NUMBER: SC433136 (Scotland)















Unaudited Financial Statements for the Year Ended 30 September 2024

for

Anside Pedigree Livestock Ltd

Anside Pedigree Livestock Ltd (Registered number: SC433136)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Report of the Accountants 8

Anside Pedigree Livestock Ltd

Company Information
for the Year Ended 30 September 2024







DIRECTORS: S Irvine
M W Irvine
Mrs D E Irvine





SECRETARY:





REGISTERED OFFICE: Elaine Murray Accountancy Services Ltd
March Pot
Cairnie
Huntly
Aberdeenshire
AB54 4TE





REGISTERED NUMBER: SC433136 (Scotland)





ACCOUNTANTS: Elaine Murray Accountancy Services Ltd
March Pot
Cairnie
Huntly
Aberdeenshire
AB54 4TE

Anside Pedigree Livestock Ltd (Registered number: SC433136)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 403,029 339,742

CURRENT ASSETS
Stocks 175,550 180,125
Debtors 5 24,273 14,140
Investments 6 50 50
Cash in hand - 1,669
199,873 195,984
CREDITORS
Amounts falling due within one year 7 209,420 233,011
NET CURRENT LIABILITIES (9,547 ) (37,027 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

393,482

302,715

CREDITORS
Amounts falling due after more than
one year

8

(146,593

)

(164,471

)

PROVISIONS FOR LIABILITIES (28,664 ) (11,654 )
NET ASSETS 218,225 126,590

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 218,125 126,490
218,225 126,590

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Anside Pedigree Livestock Ltd (Registered number: SC433136)

Balance Sheet - continued
30 September 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 March 2025 and were signed on its behalf by:




Mrs D E Irvine - Director M W Irvine - Director




S Irvine - Director


Anside Pedigree Livestock Ltd (Registered number: SC433136)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

Anside Pedigree Livestock Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These 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 statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance, 15% on reducing balance and 7% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Anside Pedigree Livestock Ltd (Registered number: SC433136)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 3 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 October 2023 211,660 529,129 740,789
Additions - 102,576 102,576
Disposals - (37,800 ) (37,800 )
At 30 September 2024 211,660 593,905 805,565
DEPRECIATION
At 1 October 2023 - 401,047 401,047
Charge for year - 32,706 32,706
Eliminated on disposal - (31,217 ) (31,217 )
At 30 September 2024 - 402,536 402,536
NET BOOK VALUE
At 30 September 2024 211,660 191,369 403,029
At 30 September 2023 211,660 128,082 339,742

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade debtors 20,091 12,214
Other debtors 4,182 1,926
24,273 14,140

6. CURRENT ASSET INVESTMENTS
30.9.24 30.9.23
£    £   
Unlisted investments 50 50

Anside Pedigree Livestock Ltd (Registered number: SC433136)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Bank loans and overdrafts 58,426 83,164
Hire purchase contracts 20,267 825
Trade creditors 12,881 20,576
Taxation and social security 20,143 15,817
Other creditors 97,703 112,629
209,420 233,011

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
30.9.24 30.9.23
£    £   
Bank loans 31,938 37,523
Hire purchase contracts 20,356 -
Other creditors 94,299 126,948
146,593 164,471

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 September 2024 and 30 September 2023:

30.9.24 30.9.23
£    £   
S Irvine
Balance outstanding at start of year (110,160 ) (141,657 )
Amounts advanced 31,101 36,244
Amounts repaid - (4,747 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (79,059 ) (110,160 )

Mrs D E Irvine
Balance outstanding at start of year (345 ) (1,444 )
Amounts advanced 5,315 8,099
Amounts repaid (4,970 ) (7,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - (345 )

Anside Pedigree Livestock Ltd (Registered number: SC433136)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

M W Irvine
Balance outstanding at start of year - -
Amounts advanced 10,155 4,860
Amounts repaid (10,155 ) (4,860 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

10. ULTIMATE CONTROLLING PARTY

The company is controlled by its directors.

Anside Pedigree Livestock Ltd

Report of the Accountants to the Directors of
Anside Pedigree Livestock Ltd

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 30 September 2024 set out on pages two to seven and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






Elaine Murray Accountancy Services Ltd
March Pot
Cairnie
Huntly
Aberdeenshire
AB54 4TE


Date: .............................................