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UPPER WOODBURN COTTAGES LTD

Registered Number
SC741741
(Scotland)

Unaudited Financial Statements for the Year ended
31 August 2024

UPPER WOODBURN COTTAGES LTD
Company Information
for the year from 1 September 2023 to 31 August 2024

Director

JONES, Katherine Myleta Gordon, Dr

Registered Address

Upper Woodburn
Milton Of Campsie
Glasgow
G66 8AN

Registered Number

SC741741 (Scotland)
UPPER WOODBURN COTTAGES LTD
Balance Sheet as at
31 August 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3446,176431,514
446,176431,514
Current assets
Cash at bank and on hand12,47112,136
12,47112,136
Creditors amounts falling due within one year4(419,092)(436,776)
Net current assets (liabilities)(406,621)(424,640)
Total assets less current liabilities39,5556,874
Creditors amounts falling due after one year5(18,968)(4,297)
Net assets20,5872,577
Capital and reserves
Profit and loss account20,5872,577
Shareholders' funds20,5872,577
The financial statements were approved and authorised for issue by the Director on 19 May 2025, and are signed on its behalf by:
JONES, Katherine Myleta Gordon, Dr
Director
Registered Company No. SC741741
UPPER WOODBURN COTTAGES LTD
Notes to the Financial Statements
for the year ended 31 August 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from rendering of services
Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)Straight line (years)
Plant and machinery15-
Fixtures and fittings1510
Office Equipment25-
2.Average number of employees

20242023
Average number of employees during the year22
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 September 23435,373
Additions21,642
At 31 August 24457,015
Depreciation and impairment
At 01 September 233,859
Charge for year6,980
At 31 August 2410,839
Net book value
At 31 August 24446,176
At 31 August 23431,514
4.Creditors: amounts due within one year

2024

2023

££
Bank borrowings and overdrafts1,180-
Taxation and social security(6,801)1,873
Other creditors404,015427,757
Accrued liabilities and deferred income20,6987,146
Total419,092436,776
5.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts7,424-
Other creditors11,5444,297
Total18,9684,297