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GLENALMOND ENTERPRISES LTD

Registered Number
SC408430
(Scotland)

Unaudited Financial Statements for the Year ended
31 October 2024

GLENALMOND ENTERPRISES LTD
Company Information
for the year from 1 November 2023 to 31 October 2024

Director

Neil Hamill

Registered Address

10 Winifred Street
Kirkcaldy
KY2 5SR

Registered Number

SC408430 (Scotland)
GLENALMOND ENTERPRISES LTD
Balance Sheet as at
31 October 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets31,4331,910
1,4331,910
Current assets
Stocks300100
Debtors410,96314,503
11,26314,603
Creditors amounts falling due within one year5(9,637)(11,292)
Net current assets (liabilities)1,6263,311
Total assets less current liabilities3,0595,221
Creditors amounts falling due after one year6(2,684)(4,664)
Provisions for liabilities(272)(363)
Net assets103194
Capital and reserves
Called up share capital100100
Profit and loss account394
Shareholders' funds103194
The financial statements were approved and authorised for issue by the Director on 22 May 2025, and are signed on its behalf by:
Neil Hamill
Director
Registered Company No. SC408430
GLENALMOND ENTERPRISES 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.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Employee benefits
The company operates a defined contribution pension scheme. Contributions payable to the companys pension scheme are charged to profit or loss 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.
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
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery25
Vehicles25
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. Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
Stocks and work in progress
Stock and work in progress are valued at the lower of cost and net realisable value.
2.Average number of employees

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

Plant & machinery

Vehicles

Total

£££
Cost or valuation
At 01 November 231,33615,88717,223
At 31 October 241,33615,88717,223
Depreciation and impairment
At 01 November 231,24114,07215,313
Charge for year23454477
At 31 October 241,26414,52615,790
Net book value
At 31 October 24721,3611,433
At 31 October 23951,8151,910
4.Debtors: amounts due within one year

2024

2023

££
Other debtors10,96314,503
Total10,96314,503
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables26323
Bank borrowings and overdrafts4,9092,130
Taxation and social security3,9724,226
Other creditors453,752
Accrued liabilities and deferred income685861
Total9,63711,292
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts2,6844,664
Total2,6844,664