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Registered number: SC558960
Amplitude Inspection Services Limited
Unaudited Financial Statements
For The Year Ended 28 February 2025
Nuvo Scotland Limited
Contents
Page
Balance Sheet 1
Statement of Changes in Equity 2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: SC558960
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 7,211 10,017
7,211 10,017
CURRENT ASSETS
Debtors 5 60,153 68,225
Cash at bank and in hand 68 709
60,221 68,934
Creditors: Amounts Falling Due Within One Year 6 (56,479 ) (31,962 )
NET CURRENT ASSETS (LIABILITIES) 3,742 36,972
TOTAL ASSETS LESS CURRENT LIABILITIES 10,953 46,989
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,803 ) (2,504 )
NET ASSETS 9,150 44,485
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account 9,050 44,385
SHAREHOLDERS' FUNDS 9,150 44,485
For the year ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr K Fraser
Director
13 July 2025
The notes on pages 3 to 6 form part of these financial statements.
Page 1
Page 2
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 1 March 2023 100 32,076 32,176
Profit for the year and total comprehensive income - 72,210 72,210
Dividends paid - (59,901) (59,901)
As at 29 February 2024 and 1 March 2024 100 44,385 44,485
Profit for the year and total comprehensive income - 30,665 30,665
Dividends paid - (66,000) (66,000)
As at 28 February 2025 100 9,050 9,150
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Notes to the Financial Statements
1. General Information
Amplitude Inspection Services Limited is a private company, limited by shares, incorporated in Scotland, registered number SC558960 . The registered office is 28 Kirkhill Gardens, Potterton, Aberdeen, AB23 8ZD.
The presentation currency of the financial statements is the Pound Sterling (£).
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.
Assets held under finance leases are depreciated in the same way as owned assets.
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 33% on cost
Fixtures & Fittings 33% on cost
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
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2.5. Financial Instruments
Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.
Basic financial assets
Basic financial assets, which include trade and other debtors and cash and bank balances are measured at transaction price
including transaction costs.
Financial assets are derecognised when the contractual rights to cash flows from the asset expire or are settled or when the company transfers the risks and rewards of ownership to another entity.
Basic financial liabilities
Basic financial liabilities, which include trade and other creditors and bank loans payable within one year are not amortised and is recognised at transaction price. 
Debt instruments are initially recognised at transaction price plus transaction cost and subsequently carried at amortised cost using the effective interest rate method. 
Financial liabilities are derecognised when the company's contractual obligations are discharged.
Equity instruments 
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. 
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
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4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 March 2024 12,931 13,182 26,113
Additions 1,054 121 1,175
As at 28 February 2025 13,985 13,303 27,288
Depreciation
As at 1 March 2024 10,872 5,224 16,096
Provided during the period 1,192 2,789 3,981
As at 28 February 2025 12,064 8,013 20,077
Net Book Value
As at 28 February 2025 1,921 5,290 7,211
As at 1 March 2024 2,059 7,958 10,017
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 60,153 36,516
Other debtors - 31,709
60,153 68,225
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 21,311 35
Bank loans and overdrafts 5,185 -
Other creditors 9,015 6,187
Taxation and social security 20,968 25,740
56,479 31,962
7. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 March 2024 2,504 2,504
Utilised (701 ) (701)
Balance at 28 February 2025 1,803 1,803
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8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 March 2024 Amounts advanced Amounts repaid Amounts written off As at 28 February 2025
£ £ £ £ £
Mr Kevin Fraser (3,093 ) 15,776 (13,519 ) - (837 )
The above loan is interest free and has no fixed repayment terms.
9. Ultimate Controlling Party
The company's ultimate controlling party is Mr K G Fraser.
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