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ALCORN CONTRACTS LTD

Registered Number
SC782363
(Scotland)

Unaudited Financial Statements for the Period ended
30 September 2024

ALCORN CONTRACTS LTD
Company Information
for the period from 12 September 2023 to 30 September 2024

Directors

ALCORN, Daniel George Joseph
ALCORN, David Thomas
ALCORN, David Samuel

Registered Address

Watermill House
Glaisnock Road
Cumnock
KA18 4PJ

Registered Number

SC782363 (Scotland)
ALCORN CONTRACTS LTD
Balance Sheet as at
30 September 2024

Notes

2024

£

£

Fixed assets
Tangible assets368,032
68,032
Current assets
Debtors439,604
Cash at bank and on hand100,721
140,325
Creditors amounts falling due within one year5(58,529)
Net current assets (liabilities)81,796
Total assets less current liabilities149,828
Creditors amounts falling due after one year6(32,894)
Provisions for liabilities8(12,670)
Net assets104,264
Capital and reserves
Called up share capital100
Profit and loss account104,164
Shareholders' funds104,264
The financial statements were approved and authorised for issue by the Board of Directors on 2 June 2025, and are signed on its behalf by:
ALCORN, Daniel George Joseph
Director
Registered Company No. SC782363
ALCORN CONTRACTS LTD
Notes to the Financial Statements
for the period ended 30 September 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
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).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
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
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
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
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Plant and machinery25
Office Equipment25
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.
2.Average number of employees

2024
Average number of employees during the year7
3.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
Additions76,8102,93179,741
At 30 September 2476,8102,93179,741
Depreciation and impairment
Charge for year11,09461511,709
At 30 September 2411,09461511,709
Net book value
At 30 September 2465,7162,31668,032
At 11 September 23---
4.Debtors: amounts due within one year

2024

£
Other debtors38,746
Prepayments and accrued income858
Total39,604
5.Creditors: amounts due within one year

2024

£
Trade creditors / trade payables615
Taxation and social security43,648
Finance lease and HP contracts12,336
Other creditors1,930
Total58,529
6.Creditors: amounts due after one year

2024

£
Other creditors32,894
Total32,894
7.Obligations under finance leases

2024

£
Finance lease and HP contracts32,894
8.Provisions for liabilities

2024

£
Net deferred tax liability (asset)12,670
Total12,670