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REGISTERED NUMBER: SC751182 (Scotland)















Unaudited Financial Statements for the Year Ended 30 November 2024

for

LOCHABER STONE MASONRY LIMITED

LOCHABER STONE MASONRY LIMITED (Registered number: SC751182)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


LOCHABER STONE MASONRY LIMITED

Company Information
for the Year Ended 30 November 2024







DIRECTORS: Richard John Alderson
Theresa Ann MacDougall





REGISTERED OFFICE: East Park
Roy Bridge
Inverness Shire
Highland
PH31 4AG





REGISTERED NUMBER: SC751182 (Scotland)





ACCOUNTANTS: Melanie Morrice Accountancy Services Ltd
Rodane
Badabrie
Banavie
Fort William
PH33 7LX

LOCHABER STONE MASONRY LIMITED (Registered number: SC751182)

Balance Sheet
30 November 2024

30.11.24 30.11.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 50,330 35,262

CURRENT ASSETS
Stocks 13,077 12,700
Debtors 5 23,947 42,313
Cash at bank 80,026 63,307
117,050 118,320
CREDITORS
Amounts falling due within one year 6 91,856 110,665
NET CURRENT ASSETS 25,194 7,655
TOTAL ASSETS LESS CURRENT
LIABILITIES

75,524

42,917

CREDITORS
Amounts falling due after more than one
year

7

16,800

-
NET ASSETS 58,724 42,917

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 58,722 42,915
SHAREHOLDERS' FUNDS 58,724 42,917

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

LOCHABER STONE MASONRY LIMITED (Registered number: SC751182)

Balance Sheet - continued
30 November 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 17 March 2025 and were signed on its behalf by:





Theresa Ann MacDougall - Director


LOCHABER STONE MASONRY LIMITED (Registered number: SC751182)

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

1. STATUTORY INFORMATION

LOCHABER STONE MASONRY LIMITED 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.

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2023 - 4 ) .

LOCHABER STONE MASONRY LIMITED (Registered number: SC751182)

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

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 December 2023 24,532 20,815 37 45,384
Additions 2,368 33,355 - 35,723
Disposals (16,333 ) (3,365 ) - (19,698 )
At 30 November 2024 10,567 50,805 37 61,409
DEPRECIATION
At 1 December 2023 4,906 5,204 12 10,122
Charge for year 1,785 3,272 8 5,065
Eliminated on disposal (3,267 ) (841 ) - (4,108 )
At 30 November 2024 3,424 7,635 20 11,079
NET BOOK VALUE
At 30 November 2024 7,143 43,170 17 50,330
At 30 November 2023 19,626 15,611 25 35,262

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.24 30.11.23
£    £   
Trade debtors - 4,609
Other debtors 23,947 37,704
23,947 42,313

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.24 30.11.23
£    £   
Hire purchase contracts 4,200 -
Trade creditors 24,167 3,735
Taxation and social security 22,361 30,265
Other creditors 41,128 76,665
91,856 110,665

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.11.24 30.11.23
£    £   
Hire purchase contracts 16,800 -