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COMPANY REGISTRATION NUMBER: SC595781
Highland Cleaning Company Ltd
Filleted Unaudited Financial Statements
30 April 2024
Highland Cleaning Company Ltd
Statement of Financial Position
30 April 2024
2024
2023
Note
£
£
Current assets
Debtors
6
15,544
75,788
Cash at bank and in hand
180
4
--------
--------
15,724
75,792
Creditors: amounts falling due within one year
7
37,123
105,262
--------
---------
Net current liabilities
21,399
29,470
--------
--------
Total assets less current liabilities
( 21,399)
( 29,470)
--------
--------
Net liabilities
( 21,399)
( 29,470)
--------
--------
Capital and reserves
Called up share capital
1
1
Profit and loss account
( 21,400)
( 29,471)
--------
--------
Shareholders deficit
( 21,399)
( 29,470)
--------
--------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 29 April 2025 , and are signed on behalf of the board by:
Mr N Forbes
Director
Company registration number: SC595781
Highland Cleaning Company Ltd
Notes to the Financial Statements
Year ended 30 April 2024
1. General information
The company is a private company limited by shares, registered in Scotland. The address of the registered office is 7 Lerwick Crescent, Inverness, IV3 8GG, Scotland.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Motor vehicles
-
25% straight line
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to Nil (2023: 1 ).
5. Tangible assets
Motor vehicles
£
Cost
At 1 May 2023
1,000
Disposals
( 1,000)
-------
At 30 April 2024
-------
Depreciation
At 1 May 2023
1,000
Disposals
( 1,000)
-------
At 30 April 2024
-------
Carrying amount
At 30 April 2024
-------
At 30 April 2023
-------
6. Debtors
2024
2023
£
£
Trade debtors
2,359
Other debtors
13,185
75,788
--------
--------
15,544
75,788
--------
--------
7. Creditors: amounts falling due within one year
2024
2023
£
£
Trade creditors
2,595
4,336
Social security and other taxes
8,095
5,931
Wages creditor
663
663
Other creditors
25,770
94,332
--------
---------
37,123
105,262
--------
---------
8. Director's advances, credits and guarantees
During the year the director entered into the following advances and credits with the company:
2024
Balance brought forward
Advances/ (credits) to the director
Amounts repaid
Balance outstanding
£
£
£
£
Mr N Forbes
4,901
13,311
( 5,027)
13,185
-------
--------
-------
--------
2023
Balance brought forward
Advances/ (credits) to the director
Amounts repaid
Balance outstanding
£
£
£
£
Mr N Forbes
4,901
4,901
----
-------
----
-------
9. Related party transactions
At 30 April 2024 the director owed the company £ 13,185 (2023 - £4,901). This loan is interest free and has no definite terms of repayment.