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HEATHER I SCOTT LTD

Registered Number
SC689782
(Scotland)

Unaudited Financial Statements for the Period ended
28 February 2025

HEATHER I SCOTT LTD
Company Information
for the period from 29 February 2024 to 28 February 2025

Director

Heather I Scott

Registered Address

34d Forsyth Street
Greenock
PA16 8DT

Registered Number

SC689782 (Scotland)
HEATHER I SCOTT LTD
Balance Sheet as at
28 February 2025

Notes

2025

2024

£

£

£

£

Current assets
Debtors6113,640
Cash at bank and on hand6,116345
6,7273,985
Creditors amounts falling due within one year3(4,725)(1,416)
Net current assets (liabilities)2,0022,569
Total assets less current liabilities2,0022,569
Net assets2,0022,569
Capital and reserves
Profit and loss account2,0022,569
Shareholders' funds2,0022,569
The financial statements were approved and authorised for issue by the Director on 9 June 2025, and are signed on its behalf by:
Heather I Scott
Director
Registered Company No. SC689782
HEATHER I SCOTT LTD
Notes to the Financial Statements
for the period ended 28 February 2025

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.
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.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.
2.Average number of employees

20252024
Average number of employees during the year11
3.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables63-
Bank borrowings and overdrafts3,3871,416
Taxation and social security1,275-
Total4,7251,416