1 October 2023 false No description of principal activity Taxfiler 2024.6 SC406647business:PrivateLimitedCompanyLtd2023-10-012024-09-30 SC4066472023-09-30 SC4066472023-10-012024-09-30 SC406647business:AuditExemptWithAccountantsReport2023-10-012024-09-30 SC406647business:FilletedAccounts2023-10-012024-09-30 SC4066472024-09-30 SC406647business:Director12023-10-012024-09-30 SC406647business:RegisteredOffice2023-10-012024-09-30 SC4066472023-09-30 SC406647core:WithinOneYear2024-09-30 SC406647core:WithinOneYear2023-09-30 SC406647core:ShareCapitalcore:PreviouslyStatedAmount2024-09-30 SC406647core:ShareCapitalcore:PreviouslyStatedAmount2023-09-30 SC406647core:SharePremiumcore:PreviouslyStatedAmount2024-09-30 SC406647core:SharePremiumcore:PreviouslyStatedAmount2023-09-30 SC406647core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-09-30 SC406647core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-09-30 SC406647core:PreviouslyStatedAmount2024-09-30 SC406647core:PreviouslyStatedAmount2023-09-30 SC406647business:SmallEntities2023-10-012024-09-30 SC406647countries:Scotland2023-10-012024-09-30 SC406647core:PlantMachinery2023-10-012024-09-30 SC406647core:FurnitureFittings2023-10-012024-09-30 SC406647core:PlantMachinery2023-09-30 SC406647core:MotorVehicles2023-09-30 SC406647core:FurnitureFittings2023-09-30 SC406647core:MotorVehicles2023-10-012024-09-30 SC406647core:PlantMachinery2024-09-30 SC406647core:MotorVehicles2024-09-30 SC406647core:FurnitureFittings2024-09-30 SC4066472022-10-012023-09-30 iso4217:GBP xbrli:pure
Company Registration No. SC406647 (Scotland)
Kat Scott Ltd Unaudited accounts for the year ended 30 September 2024
Kat Scott Ltd Unaudited accounts Contents
Page
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Kat Scott Ltd Company Information for the year ended 30 September 2024
Director
Katherine Scott
Company Number
SC406647 (Scotland)
Registered Office
Knock of Clune Glen Road Newtonmore Scottish Highlands PH20 1BH Scotland
Accountants
Green Shoots Accountancy Services Ltd Kilspindie House 38 Market Street Haddington East Lothian EH41 3JE
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Kat Scott Ltd Statement of financial position as at 30 September 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
4,522 
1,310 
Current assets
Debtors
32,502 
18,779 
Cash at bank and in hand
46,316 
56,968 
78,818 
75,747 
Creditors: amounts falling due within one year
(19,699)
(25,002)
Net current assets
59,119 
50,745 
Net assets
63,641 
52,055 
Capital and reserves
Called up share capital
100 
100 
Share premium
(10,946)
(10,946)
Profit and loss account
74,487 
62,901 
Shareholders' funds
63,641 
52,055 
For the year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 29 May 2025 and were signed on its behalf by
Katherine Scott Director Company Registration No. SC406647
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Kat Scott Ltd Notes to the Accounts for the year ended 30 September 2024
1
Statutory information
Kat Scott Ltd is a private company, limited by shares, registered in Scotland, registration number SC406647. The registered office is Knock of Clune, Glen Road, Newtonmore, Scottish Highlands, PH20 1BH, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
3 years straight line basis
Fixtures & fittings
3 years straight line basis
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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Kat Scott Ltd Notes to the Accounts for the year ended 30 September 2024
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 October 2023
7,672 
1,750 
2,897 
12,319 
Additions
- 
- 
4,283 
4,283 
At 30 September 2024
7,672 
1,750 
7,180 
16,602 
Depreciation
At 1 October 2023
7,673 
438 
2,898 
11,009 
Charge for the year
- 
438 
633 
1,071 
At 30 September 2024
7,673 
876 
3,531 
12,080 
Net book value
At 30 September 2024
(1)
874 
3,649 
4,522 
At 30 September 2023
(1)
1,312 
(1)
1,310 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
13,586 
10,186 
Other debtors
18,916 
8,593 
32,502 
18,779 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
- 
(96)
VAT
6,368 
8,769 
Trade creditors
429 
526 
Taxes and social security
11,538 
15,364 
Loans from directors
342 
301 
Accruals
1,022 
138 
19,699 
25,002 
7
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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