1 October 2023 false No description of principal activity Taxfiler 2024.6 SC487729business:PrivateLimitedCompanyLtd2023-10-012024-09-30 SC4877292023-09-30 SC4877292023-10-012024-09-30 SC487729business:AuditExemptWithAccountantsReport2023-10-012024-09-30 SC487729business:FilletedAccounts2023-10-012024-09-30 SC4877292024-09-30 SC487729business:Director12023-10-012024-09-30 SC487729business:Director22023-10-012024-09-30 SC487729business:RegisteredOffice2023-10-012024-09-30 SC4877292023-09-30 SC487729core:WithinOneYear2024-09-30 SC487729core:WithinOneYear2023-09-30 SC487729core:AfterOneYear2024-09-30 SC487729core:AfterOneYear2023-09-30 SC487729core:ShareCapitalcore:PreviouslyStatedAmount2024-09-30 SC487729core:ShareCapitalcore:PreviouslyStatedAmount2023-09-30 SC487729core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-09-30 SC487729core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-09-30 SC487729core:PreviouslyStatedAmount2024-09-30 SC487729core:PreviouslyStatedAmount2023-09-30 SC487729business:SmallEntities2023-10-012024-09-30 SC487729countries:Scotland2023-10-012024-09-30 SC487729core:PlantMachinery2023-09-30 SC487729core:MotorVehicles2023-09-30 SC487729core:ComputerEquipment2023-09-30 SC487729core:PlantMachinery2023-10-012024-09-30 SC487729core:MotorVehicles2023-10-012024-09-30 SC487729core:ComputerEquipment2023-10-012024-09-30 SC487729core:PlantMachinery2024-09-30 SC487729core:MotorVehicles2024-09-30 SC487729core:ComputerEquipment2024-09-30 SC4877292022-10-012023-09-30 iso4217:GBP xbrli:pure
Company Registration No. SC487729 (Scotland)
SUB AC Limited Unaudited accounts for the year ended 30 September 2024
SUB AC Limited Unaudited accounts Contents
Page
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SUB AC Limited Company Information for the year ended 30 September 2024
Directors
Campbell Carruth Judith Kate Carruth
Company Number
SC487729 (Scotland)
Registered Office
LOMOND HOUSE 4 SOUTH STREET INCHINNAN RENFREW RENFREWSHIRE PA4 9RJ United Kingdom
Accountants
McCreath Accountancy Phoenix House Phoenix Business Park Paisley Renfrewshire PA1 2BH
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SUB AC Limited Statement of financial position as at 30 September 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
35,821 
34,474 
Current assets
Debtors
55,817 
46,655 
Cash at bank and in hand
5,924 
12,377 
61,741 
59,032 
Creditors: amounts falling due within one year
(32,210)
(32,226)
Net current assets
29,531 
26,806 
Total assets less current liabilities
65,352 
61,280 
Creditors: amounts falling due after more than one year
(8,403)
(13,102)
Net assets
56,949 
48,178 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
56,947 
48,176 
Shareholders' funds
56,949 
48,178 
For the year ending 30 September 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 directors acknowledge their 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 of Directors and authorised for issue on 20 November 2024 and were signed on its behalf by
Campbell Carruth Director Company Registration No. SC487729
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SUB AC Limited Notes to the Accounts for the year ended 30 September 2024
1
Statutory information
SUB AC Limited is a private company, limited by shares, registered in Scotland, registration number SC487729. The registered office is LOMOND HOUSE 4 SOUTH STREET, INCHINNAN, RENFREW, RENFREWSHIRE, PA4 9RJ, United Kingdom.
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.
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:
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 October 2023
70,677 
31,245 
2,335 
104,257 
Additions
920 
- 
1,223 
2,143 
Disposals
- 
(31,245)
- 
(31,245)
At 30 September 2024
71,597 
- 
3,558 
75,155 
Depreciation
At 1 October 2023
25,436 
42,012 
2,335 
69,783 
Charge for the year
10,998 
- 
565 
11,563 
On disposals
- 
(42,012)
- 
(42,012)
At 30 September 2024
36,434 
- 
2,900 
39,334 
Net book value
At 30 September 2024
35,163 
- 
658 
35,821 
At 30 September 2023
45,241 
(10,767)
- 
34,474 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
55,817 
46,655 
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SUB AC Limited Notes to the Accounts for the year ended 30 September 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
- 
1,044 
VAT
5,251 
- 
Trade creditors
26,959 
31,182 
32,210 
32,226 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
8,403 
13,102 
8
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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