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Company Registration No. SC542638 (Scotland)
Bon Accord Car Valet Ltd Unaudited accounts for the year ended 31 August 2024
Bon Accord Car Valet Ltd Unaudited accounts Contents
Page
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Bon Accord Car Valet Ltd Company Information for the year ended 31 August 2024
Director
Mr Jeton Bilalli
Company Number
SC542638 (Scotland)
Registered Office
26 Albany Court Gordon Street Aberdeen AB11 6FG Scotland
Accountants
Solid Ltd Eagle House 163 City Road London EC1V 1NR
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Bon Accord Car Valet Ltd Statement of financial position as at 31 August 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
736 
485 
Current assets
Debtors
2,162 
4,862 
Cash at bank and in hand
1,303 
10,243 
3,465 
15,105 
Creditors: amounts falling due within one year
(41,389)
(42,729)
Net current liabilities
(37,924)
(27,624)
Net liabilities
(37,188)
(27,139)
Capital and reserves
Called up share capital
10 
10 
Profit and loss account
(37,198)
(27,149)
Shareholders' funds
(37,188)
(27,139)
For the year ending 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 8 May 2025 and were signed on its behalf by
Mr Jeton Bilalli Director Company Registration No. SC542638
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Bon Accord Car Valet Ltd Notes to the Accounts for the year ended 31 August 2024
1
Statutory information
Bon Accord Car Valet Ltd is a private company, limited by shares, registered in Scotland, registration number SC542638. The registered office is 26 Albany Court, Gordon Street, Aberdeen, AB11 6FG, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Presentation currency
The accounts are presented in £ sterling.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Straight Line
Employee benefits
The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets. The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received. Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
Cash and cash equivalents
Cash and cash equivalents are basic financial instruments and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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Bon Accord Car Valet Ltd Notes to the Accounts for the year ended 31 August 2024
Going concern
The Director considers the use of the going concern basis of accounting appropriate because there are no material uncertainties related to events or conditions that may cast significant doubt about the ability of the company to continue as a going concern.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 September 2023
11,568 
At 31 August 2024
11,568 
Amortisation
At 1 September 2023
11,568 
At 31 August 2024
11,568 
Net book value
At 31 August 2024
- 
Goodwill is amortised over 5 years period.
5
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 September 2023
740 
Additions
517 
At 31 August 2024
1,257 
Depreciation
At 1 September 2023
255 
Charge for the year
266 
At 31 August 2024
521 
Net book value
At 31 August 2024
736 
At 31 August 2023
485 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
2,162 
4,862 
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Bon Accord Car Valet Ltd Notes to the Accounts for the year ended 31 August 2024
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
4,634 
5,956 
Trade creditors
2,451 
5,014 
Taxes and social security
66 
175 
Other creditors
258 
241 
Loans from directors
33,980 
31,343 
41,389 
42,729 
8
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
10 Ordinary shares of £1 each
10 
10 
9
Average number of employees
During the year the average number of employees was 5 (2023: 5).
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