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REGISTERED NUMBER: SC068595 (Scotland)














Unaudited Financial Statements

for the Year Ended 30 September 2024

for

Holmscroft H. C. Limited

Holmscroft H. C. Limited (Registered number: SC068595)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Holmscroft H. C. Limited

Company Information
for the Year Ended 30 September 2024







DIRECTORS: Mr E R McAnerney
Mrs A A Hagan
Bestway National Chemists Limited
Tesco Services Ltd
A.C. Still Limited
Mr M McDade
Clyde Pharmacy Ltd





SECRETARY: Mr E R McAnerney





REGISTERED OFFICE: 73 Union Street
Greenock
Renfrewshire
PA16 8BG





REGISTERED NUMBER: SC068595 (Scotland)





ACCOUNTANTS: Messrs. Henderson & Company
Chartered Accountants
73 Union Street
Greenock
PA16 8BG

Holmscroft H. C. Limited (Registered number: SC068595)

Balance Sheet
30 September 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 199,421 221,578

CURRENT ASSETS
Stocks 84,745 78,236
Debtors 5 337,643 330,963
Cash at bank and in hand 291,268 369,464
713,656 778,663
CREDITORS
Amounts falling due within one year 6 480,505 526,910
NET CURRENT ASSETS 233,151 251,753
TOTAL ASSETS LESS CURRENT
LIABILITIES

432,572

473,331

PROVISIONS FOR LIABILITIES 49,855 55,395
NET ASSETS 382,717 417,936

CAPITAL AND RESERVES
Called up share capital 1,681 1,681
Share premium 282 282
Retained earnings 380,754 415,973
SHAREHOLDERS' FUNDS 382,717 417,936

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Holmscroft H. C. Limited (Registered number: SC068595)

Balance Sheet - continued
30 September 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 June 2025 and were signed on its behalf by:





Mr E R McAnerney - Director


Holmscroft H. C. Limited (Registered number: SC068595)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

Holmscroft H. C. Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 10% on cost

Stocks
Stocks are professionally valued at cost price, less an allowance for trade discount and unsaleable items.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company contributes to the Personal Pension Policy of the manager at a rate of 13.5% of the gross salary, part of which as a salary sacrifice agreement. The contribution this year was £9,501

Deferred taxation
Deferred Taxation is provided on the liability method assuming an ultimate liability for Corporation Tax in respect of the excess of book values over their written down values for tax purposes, involving transfers to or from the Reserve for Deferred Taxation.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2023 - 16 ) .

Holmscroft H. C. Limited (Registered number: SC068595)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and
machinery fittings Totals
£    £    £   
COST
At 1 October 2023
and 30 September 2024 144,394 203,132 347,526
DEPRECIATION
At 1 October 2023 39,011 86,937 125,948
Charge for year 10,538 11,619 22,157
At 30 September 2024 49,549 98,556 148,105
NET BOOK VALUE
At 30 September 2024 94,845 104,576 199,421
At 30 September 2023 105,383 116,195 221,578

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 269,985 262,842
Other debtors 67,658 68,121
337,643 330,963

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 332,100 351,073
Taxation and social security 105,688 88,271
Other creditors 42,717 87,566
480,505 526,910