1 December 2023 false Taxfiler 2024.6 SC491896business:PrivateLimitedCompanyLtd2023-12-012024-11-30 SC4918962023-11-30 SC4918962023-12-012024-11-30 SC491896business:AuditExempt-NoAccountantsReport2023-12-012024-11-30 SC491896business:FilletedAccounts2023-12-012024-11-30 SC4918962024-11-30 SC491896business:Director12023-12-012024-11-30 SC491896business:RegisteredOffice2023-12-012024-11-30 SC4918962023-11-30 SC491896core:WithinOneYear2024-11-30 SC491896core:WithinOneYear2023-11-30 SC491896core:AfterOneYear2024-11-30 SC491896core:AfterOneYear2023-11-30 SC491896core:ShareCapitalcore:PreviouslyStatedAmount2024-11-30 SC491896core:ShareCapitalcore:PreviouslyStatedAmount2023-11-30 SC491896core:CapitalContributionReservecore:PreviouslyStatedAmount2024-11-30 SC491896core:CapitalContributionReservecore:PreviouslyStatedAmount2023-11-30 SC491896core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-11-30 SC491896core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-11-30 SC491896core:PreviouslyStatedAmount2024-11-30 SC491896core:PreviouslyStatedAmount2023-11-30 SC491896business:SmallEntities2023-12-012024-11-30 SC491896countries:Scotland2023-12-012024-11-30 SC491896core:FurnitureFittings2023-12-012024-11-30 SC491896core:ComputerEquipment2023-12-012024-11-30 SC491896core:MotorVehicles2023-11-30 SC491896core:FurnitureFittings2023-11-30 SC491896core:ComputerEquipment2023-11-30 SC491896core:MotorVehicles2023-12-012024-11-30 SC491896core:MotorVehicles2024-11-30 SC491896core:FurnitureFittings2024-11-30 SC491896core:ComputerEquipment2024-11-30 SC491896business:OrdinaryShareClass12023-12-012024-11-30 SC491896business:OrdinaryShareClass12022-12-012023-11-30 SC491896business:Director112023-12-012024-11-30 SC491896business:Director112023-11-30 SC491896business:Director112024-11-30 SC491896business:Director122023-12-012024-11-30 SC491896business:Director122023-11-30 SC491896business:Director122024-11-30 SC4918962022-12-012023-11-30 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. SC491896 (Scotland)
Poise Accountancy Ltd. Unaudited accounts for the year ended 30 November 2024
Poise Accountancy Ltd. Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Poise Accountancy Ltd. Company Information for the year ended 30 November 2024
Director
Mr. Craig McIlveney ACMA CGMA
Company Number
SC491896 (Scotland)
Registered Office
2 Regent Place Parkhall Clydebank West Dunbartonshire G81 3SG Scotland
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Poise Accountancy Ltd. Statement of financial position as at 30 November 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
4,336 
8,935 
Investments
5
5,450 
5,450 
9,786 
14,385 
Current assets
Debtors
6
8,015 
3,379 
Cash at bank and in hand
1,902 
2,913 
9,917 
6,292 
Creditors: amounts falling due within one year
7
(1,080)
(11,279)
Net current assets/(liabilities)
8,837 
(4,987)
Total assets less current liabilities
18,623 
9,398 
Creditors: amounts falling due after more than one year
8
(41,245)
(42,810)
Net liabilities
(22,622)
(33,412)
Capital and reserves
Called up share capital
9
450 
450 
Capital contribution reserve
44,550 
44,550 
Profit and loss account
(67,622)
(78,412)
Shareholders' funds
(22,622)
(33,412)
For the year ending 30 November 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 17 June 2025 and were signed on its behalf by
Mr. Craig McIlveney ACMA CGMA Director Company Registration No. SC491896
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Poise Accountancy Ltd. Notes to the Accounts for the year ended 30 November 2024
1
Statutory information
Poise Accountancy Ltd. is a private company, limited by shares, registered in Scotland, registration number SC491896. The registered office is 2 Regent Place, Parkhall, Clydebank, West Dunbartonshire, G81 3SG, 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.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
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:
Fixtures & fittings
Straight line basis, over 60 months, commencing month after purchase.
Computer equipment
Straight line basis, over 48 months, commencing month after purchase.
4
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 December 2023
4,695 
8,083 
4,134 
16,912 
Additions
- 
- 
999 
999 
Disposals
(4,695)
- 
- 
(4,695)
At 30 November 2024
- 
8,083 
5,133 
13,216 
Depreciation
At 1 December 2023
1,565 
4,378 
2,034 
7,977 
Charge for the year
435 
1,311 
1,157 
2,903 
On disposals
(2,000)
- 
- 
(2,000)
At 30 November 2024
- 
5,689 
3,191 
8,880 
Net book value
At 30 November 2024
- 
2,394 
1,942 
4,336 
At 30 November 2023
3,130 
3,705 
2,100 
8,935 
- 5 -
Poise Accountancy Ltd. Notes to the Accounts for the year ended 30 November 2024
5
Investments
Other investments 
£ 
Valuation at 1 December 2023
5,450 
Valuation at 30 November 2024
5,450 
Represents investments in registration marks and art work. These are valued at the lesser of cost and net realisable value.
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
758 
- 
Trade debtors
5,933 
1,307 
Accrued income and prepayments
1,213 
1,778 
Other debtors
111 
294 
8,015 
3,379 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
- 
10,377 
Trade creditors
25 
425 
Taxes and social security
355 
1,270 
Other creditors
19 
19 
Loans from directors
- 
(812)
Accruals
165 
- 
Deferred income
516 
- 
1,080 
11,279 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
35,003 
42,810 
Loans from directors
6,242 
- 
41,245 
42,810 
9
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
45,000 Ordinary shares of £0.01 each
450 
450 
- 6 -
Poise Accountancy Ltd. Notes to the Accounts for the year ended 30 November 2024
10
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Loan to director
812 
- 
812 
- 
Loan from director
- 
(6,242)
- 
(6,242)
812 
(6,242)
812 
(6,242)
Director loans from the business were repaid in full by 7 Jan 24.
11
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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