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REGISTERED NUMBER: SC473149 (Scotland)














Unaudited Financial Statements

for the Year Ended 31 July 2024

for

Buccleuch Cleaners Ltd

Buccleuch Cleaners Ltd (Registered number: SC473149)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Buccleuch Cleaners Ltd

Company Information
for the Year Ended 31 July 2024







DIRECTOR: S A Hogg





REGISTERED OFFICE: 66 Gala Park
Galashiels
Selkirkshire
TD1 1EZ





REGISTERED NUMBER: SC473149 (Scotland)





ACCOUNTANTS: DAS Accountant
Cornerstone House
Station Road
Selkirk
Scottish Borders
TD7 5DJ

Buccleuch Cleaners Ltd (Registered number: SC473149)

Balance Sheet
31 July 2024

31.7.24 31.7.23
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 - 4,000
Tangible assets 5 27,573 50,364
27,573 54,364

CURRENT ASSETS
Stocks 386 368
Debtors 6 2,692 4,531
Cash at bank and in hand 44,872 29,065
47,950 33,964
CREDITORS
Amounts falling due within one year 7 66,499 74,772
NET CURRENT LIABILITIES (18,549 ) (40,808 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

9,024

13,556

PROVISIONS FOR LIABILITIES 9 6,738 -
NET ASSETS 2,286 13,556

CAPITAL AND RESERVES
Called up share capital 10 100 100
Retained earnings 2,186 13,456
SHAREHOLDERS' FUNDS 2,286 13,556

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 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.

Buccleuch Cleaners Ltd (Registered number: SC473149)

Balance Sheet - continued
31 July 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 24 April 2025 and were signed by:





S A Hogg - Director


Buccleuch Cleaners Ltd (Registered number: SC473149)

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

1. STATUTORY INFORMATION

Buccleuch Cleaners 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - Straight Line over 4 years
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% 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.


Buccleuch Cleaners Ltd (Registered number: SC473149)

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

2. ACCOUNTING POLICIES - continued
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 4 (2023 - 4 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 August 2023
and 31 July 2024 40,000
AMORTISATION
At 1 August 2023 36,000
Amortisation for year 4,000
At 31 July 2024 40,000
NET BOOK VALUE
At 31 July 2024 -
At 31 July 2023 4,000

Buccleuch Cleaners Ltd (Registered number: SC473149)

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

5. TANGIBLE FIXED ASSETS
Improvements
to Plant and Motor Computer
property machinery vehicles equipment Totals
£    £    £    £    £   
COST
At 1 August 2023 23,361 90,728 52,990 714 167,793
Additions - 962 7,813 817 9,592
Disposals - - (40,995 ) - (40,995 )
At 31 July 2024 23,361 91,690 19,808 1,531 136,390
DEPRECIATION
At 1 August 2023 23,361 65,465 28,259 344 117,429
Charge for year - 6,556 8,136 396 15,088
Eliminated on disposal - - (23,700 ) - (23,700 )
At 31 July 2024 23,361 72,021 12,695 740 108,817
NET BOOK VALUE
At 31 July 2024 - 19,669 7,113 791 27,573
At 31 July 2023 - 25,263 24,731 370 50,364

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Trade debtors 2,171 3,868
Other debtors - 167
Prepayments and accrued income 521 496
2,692 4,531

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Bank loans and overdrafts (see note 8) 5,471 12,662
Tax 10,735 1,629
Social security and other taxes 132 677
VAT 5,894 6,872
Directors' current accounts 42,517 51,539
Accrued expenses 1,750 1,393
66,499 74,772

Buccleuch Cleaners Ltd (Registered number: SC473149)

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

8. LOANS

An analysis of the maturity of loans is given below:

31.7.24 31.7.23
£    £   
Amounts falling due within one year or on demand:
Bank loans 5,471 12,662

9. PROVISIONS FOR LIABILITIES
31.7.24 31.7.23
£    £   
Deferred tax 6,738 -

Deferred
tax
£   
Charge to Income Statement during year 6,738
Balance at 31 July 2024 6,738

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.7.24 31.7.23
value: £    £   
90 A £1 90 90
10 B £1 10 10
100 100

11. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

At the year end the company was due monies to the director totalling £42,517 (2023 - £51,539). There are no specific repayment terms and no interest has been charged.