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WM CUMMING & SON (AYR) LTD

Registered Number
SC713424
(Scotland)

Unaudited Financial Statements for the Year ended
31 October 2024

WM CUMMING & SON (AYR) LTD
Company Information
for the year from 1 November 2023 to 31 October 2024

Director

CUMMING, David William

Registered Address

10 Alloway Street
Ayr
KA7 1SH

Registered Number

SC713424 (Scotland)
WM CUMMING & SON (AYR) LTD
Balance Sheet as at
31 October 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets355,39634,854
55,39634,854
Current assets
Stocks30,00028,059
Debtors424,77637,083
Cash at bank and on hand32,73949,644
87,515114,786
Creditors amounts falling due within one year5(50,965)(50,114)
Net current assets (liabilities)36,55064,672
Total assets less current liabilities91,94699,526
Creditors amounts falling due after one year6(29,541)(15,377)
Net assets62,40584,149
Capital and reserves
Called up share capital11
Profit and loss account62,40484,148
Shareholders' funds62,40584,149
The financial statements were approved and authorised for issue by the Director on 9 April 2025, and are signed on its behalf by:
CUMMING, David William
Director
Registered Company No. SC713424
WM CUMMING & SON (AYR) LTD
Notes to the Financial Statements
for the year ended 31 October 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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Plant and machinery5
Vehicles5
Office Equipment3
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year55
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 November 2347,279
Additions34,040
At 31 October 2481,319
Depreciation and impairment
At 01 November 2312,426
Charge for year13,497
At 31 October 2425,922
Net book value
At 31 October 2455,396
At 31 October 2334,854
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables17,70820,213
Other debtors1,65614,483
Prepayments and accrued income5,4122,387
Total24,77637,083
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables35,97818,934
Taxation and social security1,38818,908
Finance lease and HP contracts13,38310,714
Other creditors216198
Accrued liabilities and deferred income-1,360
Total50,96550,114
6.Creditors: amounts due after one year

2024

2023

££
Other creditors29,54115,377
Total29,54115,377
7.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts29,54115,377