PTP Accounts Production v23.1.5.20 SC259952 director 1.12.23 30.11.24 30.11.24 provision of laboratory services. false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC2599522023-11-30SC2599522024-11-30SC2599522023-12-012024-11-30SC2599522022-11-30SC2599522022-12-012023-11-30SC2599522023-11-30SC259952ns15:Scotland2023-12-012024-11-30SC259952ns14:PoundSterling2023-12-012024-11-30SC259952ns10:Director12023-12-012024-11-30SC259952ns10:PrivateLimitedCompanyLtd2023-12-012024-11-30SC259952ns10:SmallEntities2023-12-012024-11-30SC259952ns10:AuditExempt-NoAccountantsReport2023-12-012024-11-30SC259952ns10:SmallCompaniesRegimeForDirectorsReport2023-12-012024-11-30SC259952ns10:SmallCompaniesRegimeForAccounts2023-12-012024-11-30SC259952ns10:FullAccounts2023-12-012024-11-30SC259952ns10:RegisteredOffice2023-12-012024-11-30SC259952ns5:CurrentFinancialInstruments2024-11-30SC259952ns5:CurrentFinancialInstruments2023-11-30SC259952ns5:Non-currentFinancialInstruments2024-11-30SC259952ns5:Non-currentFinancialInstruments2023-11-30SC259952ns5:ShareCapital2024-11-30SC259952ns5:ShareCapital2023-11-30SC259952ns5:RetainedEarningsAccumulatedLosses2024-11-30SC259952ns5:RetainedEarningsAccumulatedLosses2023-11-30SC259952ns5:FurnitureFittings2023-12-012024-11-30SC259952ns5:OwnedAssets2023-12-012024-11-30SC259952ns5:OwnedAssets2022-12-012023-11-30SC259952ns5:LeaseholdImprovements2023-11-30SC259952ns5:FurnitureFittings2023-11-30SC259952ns5:MotorVehicles2023-11-30SC259952ns5:LeaseholdImprovements2023-12-012024-11-30SC259952ns5:MotorVehicles2023-12-012024-11-30SC259952ns5:LeaseholdImprovements2024-11-30SC259952ns5:FurnitureFittings2024-11-30SC259952ns5:MotorVehicles2024-11-30SC259952ns5:LeaseholdImprovements2023-11-30SC259952ns5:FurnitureFittings2023-11-30SC259952ns5:MotorVehicles2023-11-30SC259952ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-11-30SC259952ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-11-30
REGISTERED NUMBER: SC259952 (Scotland)















Report of the Director and

Unaudited Financial Statements for the Year Ended 30 November 2024

for

Stonehaven Microbiology Services Limited

Stonehaven Microbiology Services Limited (Registered number: SC259952)






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




Page

Company Information 1

Report of the Director 2

Income Statement 3

Balance Sheet 4

Notes to the Financial Statements 5


Stonehaven Microbiology Services Limited

Company Information
for the Year Ended 30 November 2024







DIRECTOR: Dr I Millar





REGISTERED OFFICE: Units 1 & 2 Oldmeldrum Business Centre
Colpy Way
Oldmeldrum
Aberdeenshire





REGISTERED NUMBER: SC259952 (Scotland)





ACCOUNTANTS: MacDonald Accountancy Services
11 Margaret Street
Stonehaven
Aberdeenshire
AB39 2AY

Stonehaven Microbiology Services Limited (Registered number: SC259952)

Report of the Director
for the Year Ended 30 November 2024

The director presents his report with the financial statements of the company for the year ended 30 November 2024.

DIRECTOR
Dr I Millar held office during the whole of the period from 1 December 2023 to the date of this report.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:





Dr I Millar - Director


21 July 2025

Stonehaven Microbiology Services Limited (Registered number: SC259952)

Income Statement
for the Year Ended 30 November 2024

30.11.24 30.11.23
Notes £    £   

TURNOVER 388,547 335,249

Cost of sales 74,483 67,976
GROSS PROFIT 314,064 267,273

Administrative expenses 281,789 253,588
OPERATING PROFIT 4 32,275 13,685


Interest payable and similar expenses 2,683 1,534
PROFIT BEFORE TAXATION 29,592 12,151

Tax on profit - (15,839 )
PROFIT FOR THE FINANCIAL YEAR 29,592 27,990

Stonehaven Microbiology Services Limited (Registered number: SC259952)

Balance Sheet
30 November 2024

30.11.24 30.11.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 60,225 71,385

CURRENT ASSETS
Debtors 6 91,040 69,432

CREDITORS
Amounts falling due within one year 7 131,402 146,437
NET CURRENT LIABILITIES (40,362 ) (77,005 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

19,863

(5,620

)

CREDITORS
Amounts falling due after more than one
year

8

3,444

7,553
NET ASSETS/(LIABILITIES) 16,419 (13,173 )

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 16,417 (13,175 )
SHAREHOLDERS' FUNDS 16,419 (13,173 )

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

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

The director acknowledges his 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.

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

The financial statements were approved by the director and authorised for issue on 21 July 2025 and were signed by:





Dr I Millar - Director


Stonehaven Microbiology Services Limited (Registered number: SC259952)

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

1. STATUTORY INFORMATION

Stonehaven Microbiology Services 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.
Fixtures and fittings - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2023 - 6 ) .

4. OPERATING PROFIT

The operating profit is stated after charging:

30.11.24 30.11.23
£    £   
Depreciation - owned assets 10,495 14,215

Stonehaven Microbiology Services Limited (Registered number: SC259952)

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

5. TANGIBLE FIXED ASSETS
Improvements Fixtures
to and Motor
property fittings vehicles Totals
£    £    £    £   
COST
At 1 December 2023 28,725 83,941 33,650 146,316
Additions - - 9,865 9,865
Disposals - - (16,825 ) (16,825 )
At 30 November 2024 28,725 83,941 26,690 139,356
DEPRECIATION
At 1 December 2023 - 62,341 12,590 74,931
Charge for year - 5,400 5,095 10,495
Eliminated on disposal - - (6,295 ) (6,295 )
At 30 November 2024 - 67,741 11,390 79,131
NET BOOK VALUE
At 30 November 2024 28,725 16,200 15,300 60,225
At 30 November 2023 28,725 21,600 21,060 71,385

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.24 30.11.23
£    £   
Trade debtors 91,040 69,432

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.24 30.11.23
£    £   
Bank loans and overdrafts 40,320 51,808
Hire purchase contracts 4,109 4,109
Trade creditors 18,875 33,762
Taxation and social security 12,431 8,908
Other creditors 55,667 47,850
131,402 146,437

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.11.24 30.11.23
£    £   
Hire purchase contracts 3,444 7,553