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Registered Number: SC420483
Scotland

 

 

 

KEN ROBERTSON ASSOCIATES LIMITED



Unaudited Financial Statements
 


Period of accounts

Start date: 01 April 2023

End date: 30 June 2024
Directors Mr K R Robertson
Mrs A K Robertson
Registered Number SC420483
Registered Office Unit 26, Dunfermline Business Centre
Izatt Avenue
Dunfermline
Fife
KY11 3BZ
Accountants M & S Accountancy and Taxation Limited
Unit 26, Dunfermline Business Centre
Izatt Avenue
Dunfermline
Fife
KY11 3BZ
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3   4,527 
  4,527 
Current assets      
Cash at bank and in hand 36,510    73,975 
Creditors: amount falling due within one year 4 (36,325)   (16,361)
Net current assets 185    57,614 
 
Total assets less current liabilities 185    62,141 
Net assets 185    62,141 
 

Capital and reserves
     
Called up share capital 5 100    100 
Profit and loss account 85    62,041 
Shareholders' funds 185    62,141 
 


For the period ended 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 26 May 2025 and were signed on its behalf by:


-------------------------------
Mr K R Robertson
Director
2
General Information
Ken Robertson Associates Limited is a private company, limited by shares, registered in Scotland, registration number SC420483, registration address Unit 26, Dunfermline Business Centre, Izatt Avenue, Dunfermline, Fife, KY11 3BZ.

The presentation currency is £ sterling. The company has ceased to trade and the reporting period has been extended to 30 June 2024 to reflect this. The comparative amounts in the financial statements are therefore not entirely comparable.

1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of VAT and trade discounts. Turnover is recognised on the accruals basis.
Taxation
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The companys liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.
Deferred taxation
Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.
Dividends
Proposed dividends are only included as liabilities in the balance sheet when their payment has been approved by the shareholders prior to the balance sheet date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment 25% Straight Line
2.

Average number of employees

Average number of employees during the period was 2 (2023 : 2).
3.

Tangible fixed assets

Cost or valuation Computer Equipment   Total
  £   £
At 01 April 2023 8,933    8,933 
Additions 856    856 
Disposals (9,789)   (9,789)
At 30 June 2024  
Depreciation
At 01 April 2023 4,408    4,408 
Charge for period  
On disposals (4,408)   (4,408)
At 30 June 2024  
Net book values
Closing balance as at 30 June 2024  
Opening balance as at 01 April 2023 4,527    4,527 


4.

Creditors: amount falling due within one year

2024
£
  2023
£
Corporation Tax   8,092 
Accrued Expenses 2,862    1,744 
Directors' Current Accounts 33,463    6,525 
36,325    16,361 

5.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
50 Class A shares of £1.00 each 50    50 
50 Class B shares of £1.00 each 50    50 
100    100 

3