Registered Number
(Scotland)
Unaudited Financial Statements for the Year ended
30 September 2024
Directors | |
Company Secretary | LC SECRETARIES LIMITED |
Registered Address | |
Registered Number |
Notes | 2024 | 2023 | ||||||
|---|---|---|---|---|---|---|---|---|
£ | £ | £ | £ | |||||
| Fixed assets | ||||||||
| Tangible assets | 3 | |||||||
| Investments | 4 | |||||||
| Current assets | ||||||||
| Stocks | 5 | |||||||
| Debtors | ||||||||
| Cash at bank and on hand | ||||||||
| Creditors amounts falling due within one year | 6 | ( | ( | |||||
| Net current assets (liabilities) | ( | ( | ||||||
| Total assets less current liabilities | ||||||||
| Creditors amounts falling due after one year | 7 | ( | ( | |||||
| Provisions for liabilities | 8 | ( | ( | |||||
| Net assets | ||||||||
| Capital and reserves | ||||||||
| Called up share capital | ||||||||
| Revaluation reserve | ||||||||
| Other reserves | ||||||||
| Profit and loss account | ||||||||
| Shareholders' funds | ||||||||
| The financial statements were approved and authorised for issue by the Board of Directors on 13 November 2024, and are signed on its behalf by: |
Director Registered Company No. SC146344 |
| 1. | Accounting policies |
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| Statutory information | |
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| Statement of compliance | |
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| Basis of preparation | |
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| Functional and presentation currency | |
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| Going concern | |
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| Judgements and key sources of estimation uncertainty | |
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| In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. The critical judgements made by management that have a significant effect on the amounts recognised in the financial statements are described below. |
| Revenue from sale of goods | |
|---|---|
| Interest income | |
|---|---|
| Interest income is recognised using the effective interest rate method. |
| Employee benefits | |
|---|---|
| Deferred tax | |
|---|---|
| Tangible fixed assets and depreciation | |
|---|---|
| Reducing balance (%) | ||
|---|---|---|
| Plant and machinery | ||
| Vehicles |
| Investments | |
|---|---|
| Stocks and work in progress | |
|---|---|
| 2. | Average number of employees |
|---|---|
| 2024 | 2023 | |||
|---|---|---|---|---|
| Average number of employees during the year |
| 3. | Tangible fixed assets |
|---|---|
Land & buildings | Plant & machinery | Vehicles | Total | |||||
|---|---|---|---|---|---|---|---|---|
| £ | £ | £ | £ | |||||
| Cost or valuation | ||||||||
| At 01 October 23 | ||||||||
| Additions | ||||||||
| At 30 September 24 | ||||||||
| Depreciation and impairment | ||||||||
| At 01 October 23 | ||||||||
| Charge for year | ||||||||
| At 30 September 24 | ||||||||
| Net book value | ||||||||
| At 30 September 24 | ||||||||
| At 30 September 23 |
| 4. | Fixed asset investments |
|---|---|
| Fixed asset investments comprise the entire issued share capital of Ben Reid & Company (Aberdeen) Ltd, a company registered in Scotland with registration number SC040678. |
Investments in groups1 | Total | |||
|---|---|---|---|---|
| £ | £ | |||
| Cost or valuation | ||||
| At 01 October 23 | ||||
| At 30 September 24 | ||||
| Net book value | ||||
| At 30 September 24 | ||||
| At 30 September 23 |
Notes | |
|---|---|
1Investments in group undertakings and participating interests |
| 5. | Stocks |
|---|---|
2024 | 2023 | |||
|---|---|---|---|---|
| £ | £ | |||
| Other stocks | ||||
| Total |
| 6. | Creditors: amounts due within one year |
|---|---|
2024 | 2023 | |||
|---|---|---|---|---|
| £ | £ | |||
| Trade creditors / trade payables | ||||
| Bank borrowings and overdrafts | ||||
| Taxation and social security | ||||
| Other creditors | ||||
| Accrued liabilities and deferred income | ||||
| Total |
| 7. | Creditors: amounts due after one year |
|---|---|
2024 | 2023 | |||
|---|---|---|---|---|
| £ | £ | |||
| Bank borrowings and overdrafts | ||||
| Other creditors | ||||
| Total |
| 8. | Provisions for liabilities |
|---|---|
2024 | 2023 | |||
|---|---|---|---|---|
| £ | £ | |||
| Net deferred tax liability (asset) | ||||
| Total |