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Company Registration No. SC605200 (Scotland)
Massive Associates (UK) Ltd. Unaudited accounts for the year ended 31 August 2024
Massive Associates (UK) Ltd. Unaudited accounts Contents
Page
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Massive Associates (UK) Ltd. Company Information for the year ended 31 August 2024
Director
David Raspin
Company Number
SC605200 (Scotland)
Registered Office
Summit House 4-5 Mitchell Street Edinburgh EH6 7BD Scotland
Accountants
Green Shoots Accountancy Services Ltd Kilspindie House 38 Market Street Haddington East Lothian EH41 3JE
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Massive Associates (UK) Ltd. Statement of financial position as at 31 August 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
2,500 
1,180 
Current assets
Debtors
2,512 
4,808 
Cash at bank and in hand
5,109 
6,574 
7,621 
11,382 
Creditors: amounts falling due within one year
(10,114)
(12,286)
Net current liabilities
(2,493)
(904)
Net assets
7 
276 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
6 
275 
Shareholders' funds
7 
276 
For the year ending 31 August 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 his 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 31 May 2025 and were signed on its behalf by
David Raspin Director Company Registration No. SC605200
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Massive Associates (UK) Ltd. Notes to the Accounts for the year ended 31 August 2024
1
Statutory information
Massive Associates (UK) Ltd. is a private company, limited by shares, registered in Scotland, registration number SC605200. The registered office is Summit House, 4-5 Mitchell Street, Edinburgh, EH6 7BD, 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.
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:
Computer equipment
Straight Line Basis 5 years
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
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.
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 September 2023
6,831 
Additions
2,799 
At 31 August 2024
9,630 
Depreciation
At 1 September 2023
5,651 
Charge for the year
1,479 
At 31 August 2024
7,130 
Net book value
At 31 August 2024
2,500 
At 31 August 2023
1,180 
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Massive Associates (UK) Ltd. Notes to the Accounts for the year ended 31 August 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
2,512 
4,113 
Accrued income and prepayments
- 
695 
2,512 
4,808 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
1,821 
2,725 
Taxes and social security
7,625 
8,655 
Loans from directors
218 
456 
Accruals
450 
450 
10,114 
12,286 
7
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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