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REGISTERED NUMBER: SC587522 (Scotland)















Unaudited Financial Statements for the Year Ended 31 August 2024

for

S F Building Ltd

S F Building Ltd (Registered number: SC587522)






Contents of the Financial Statements
for the Year Ended 31 August 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


S F Building Ltd

Company Information
for the Year Ended 31 August 2024







DIRECTOR: S Ford





REGISTERED OFFICE: 13-15 Morningside Drive
Edinbrugh
EH10 5LZ





REGISTERED NUMBER: SC587522 (Scotland)





ACCOUNTANTS: J S Accounting Services Limited
13-15 Morningside Drive
EDINBURGH
EH10 5LZ

S F Building Ltd (Registered number: SC587522)

Balance Sheet
31 August 2024

31.8.24 31.8.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 1,746 956

CURRENT ASSETS
Debtors 5 69,757 80,247
Cash at bank 10,945 4,736
80,702 84,983
CREDITORS
Amounts falling due within one year 6 14,692 14,858
NET CURRENT ASSETS 66,010 70,125
TOTAL ASSETS LESS CURRENT
LIABILITIES

67,756

71,081

CREDITORS
Amounts falling due after more than one
year

7

6,833

9,763
NET ASSETS 60,923 61,318

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 60,922 61,317
SHAREHOLDERS' FUNDS 60,923 61,318

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

S F Building Ltd (Registered number: SC587522)

Balance Sheet - continued
31 August 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 director and authorised for issue on 17 April 2025 and were signed by:





S Ford - Director


S F Building Ltd (Registered number: SC587522)

Notes to the Financial Statements
for the Year Ended 31 August 2024

1. STATUTORY INFORMATION

S F Building 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.

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.

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 - 1 ) .

S F Building Ltd (Registered number: SC587522)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 September 2023 1,592
Additions 790
At 31 August 2024 2,382
DEPRECIATION
At 1 September 2023
and 31 August 2024 636
NET BOOK VALUE
At 31 August 2024 1,746
At 31 August 2023 956

5. DEBTORS
31.8.24 31.8.23
£    £   
Amounts falling due within one year:
Trade debtors 1,680 1,680

Amounts falling due after more than one year:
Amounts owed by group undertakings 68,077 78,567

Aggregate amounts 69,757 80,247

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Trade creditors - 3,314
Taxation and social security 8,092 6,745
Other creditors 6,600 4,799
14,692 14,858

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.8.24 31.8.23
£    £   
Other creditors 6,833 9,763

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

At 31 August 2024 the company is due Mr Ford £nil(2023:£nil). Dividends of £43,125 (2023: £44,795) were paid to Mr Ford.