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SOUNESS & BOYNE INTERIOR CONTRACTS LTD

Registered Number
SC388845
(Scotland)

Unaudited Financial Statements for the Year ended
31 January 2025

SOUNESS & BOYNE INTERIOR CONTRACTS LTD
Company Information
for the year from 1 February 2024 to 31 January 2025

Directors

LEARMONTH, Ivan
RUSSELL, Christine
SOUNESS, Adam

Registered Address

Suite 8 Adam Ferguson House
Station Road Eskmills
Musselburgh
EH21 7PQ

Registered Number

SC388845 (Scotland)
SOUNESS & BOYNE INTERIOR CONTRACTS LTD
Balance Sheet as at
31 January 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets25,90010,107
25,90010,107
Current assets
Stocks200,845219,150
Debtors255,114299,298
Cash at bank and on hand189,22934,093
645,188552,541
Creditors amounts falling due within one year3(408,887)(382,143)
Net current assets (liabilities)236,301170,398
Total assets less current liabilities262,201180,505
Creditors amounts falling due after one year(42,144)(14,570)
Net assets220,057165,935
Capital and reserves
Profit and loss account220,057165,935
Shareholders' funds220,057165,935
The financial statements were approved and authorised for issue by the Board of Directors on 22 April 2025, and are signed on its behalf by:
LEARMONTH, Ivan
Director
RUSSELL, Christine
Director
SOUNESS, Adam
Director

Registered Company No. SC388845
SOUNESS & BOYNE INTERIOR CONTRACTS LTD
Notes to the Financial Statements
for the year ended 31 January 2025

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.
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.
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:
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

20252024
Average number of employees during the year88
3.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables288,431241,363
Taxation and social security105,294126,596
Other creditors-2,904
Accrued liabilities and deferred income15,16211,280
Total408,887382,143
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.