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REGISTERED NUMBER: SC288192 (Scotland)















HENDRY BROS (BEITH) LTD.

FINANCIAL STATEMENTS FOR THE YEAR ENDED 29TH JULY 2024






HENDRY BROS (BEITH) LTD. (REGISTERED NUMBER: SC288192)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29TH JULY 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


HENDRY BROS (BEITH) LTD.

COMPANY INFORMATION
FOR THE YEAR ENDED 29TH JULY 2024







DIRECTOR: S F Hendry



REGISTERED OFFICE: 11 Portland Road
Kilmarnock
Ayrshire
KA1 2BT



BUSINESS ADDRESS: 35 Wilson Street
Beith
Ayrshire
KA15 2BE



REGISTERED NUMBER: SC288192 (Scotland)



ACCOUNTANTS: JRD Partnership Ltd
Chartered Accountants
11 Portland Road
Kilmarnock
Ayrshire
KA1 2BT



BANKERS: Bank of Scotland
600 Gorgie Road
Edinburgh
EH11 3XP

HENDRY BROS (BEITH) LTD. (REGISTERED NUMBER: SC288192)

BALANCE SHEET
29TH JULY 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 30,335 25,989

CURRENT ASSETS
Debtors 5 286,564 365,004
Cash at bank 295,180 275,986
581,744 640,990
CREDITORS
Amounts falling due within one year 6 138,371 137,018
NET CURRENT ASSETS 443,373 503,972
TOTAL ASSETS LESS CURRENT
LIABILITIES

473,708

529,961

CREDITORS
Amounts falling due after more than one
year

7

9,500

15,500
NET ASSETS 464,208 514,461

CAPITAL AND RESERVES
Called up share capital 3 3
Retained earnings 464,205 514,458
SHAREHOLDERS' FUNDS 464,208 514,461

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29th July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 29th July 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.

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.

HENDRY BROS (BEITH) LTD. (REGISTERED NUMBER: SC288192)

BALANCE SHEET - continued
29TH JULY 2024



The financial statements were approved by the director and authorised for issue on 28th April 2025 and were signed by:





S F Hendry - Director


HENDRY BROS (BEITH) LTD. (REGISTERED NUMBER: SC288192)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29TH JULY 2024


1. STATUTORY INFORMATION

Hendry Bros (Beith) 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 and 25% on cost

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2023 - 11 ) .

HENDRY BROS (BEITH) LTD. (REGISTERED NUMBER: SC288192)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 29TH JULY 2024


4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 30th July 2023 14,870 41,482 56,352
Additions - 8,258 8,258
Disposals - (3,360 ) (3,360 )
At 29th July 2024 14,870 46,380 61,250
DEPRECIATION
At 30th July 2023 - 30,363 30,363
Charge for year - 3,612 3,612
Eliminated on disposal - (3,060 ) (3,060 )
At 29th July 2024 - 30,915 30,915
NET BOOK VALUE
At 29th July 2024 14,870 15,465 30,335
At 29th July 2023 14,870 11,119 25,989

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 88,284 92,810
Other debtors 198,280 272,194
286,564 365,004

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 6,000 6,000
Trade creditors 13,220 16,112
Taxation and social security 4,570 24,236
Other creditors 114,581 90,670
138,371 137,018

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 9,500 15,500

HENDRY BROS (BEITH) LTD. (REGISTERED NUMBER: SC288192)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 29TH JULY 2024


8. RELATED PARTY DISCLOSURES

The director has advanced the company an interest free loan of £88,699 (2023 - £56,368). There is no fixed term of repayment.

9. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is S F Hendry.