1 December 2023 false No description of principal activity Taxfiler 2024.6 SC334557business:PrivateLimitedCompanyLtd2023-12-012024-11-30 SC3345572023-11-30 SC3345572023-12-012024-11-30 SC334557business:AuditExemptWithAccountantsReport2023-12-012024-11-30 SC334557business:FilletedAccounts2023-12-012024-11-30 SC3345572024-11-30 SC334557business:Director12023-12-012024-11-30 SC334557business:RegisteredOffice2023-12-012024-11-30 SC3345572023-11-30 SC334557core:WithinOneYear2024-11-30 SC334557core:WithinOneYear2023-11-30 SC334557core:AfterOneYear2024-11-30 SC334557core:AfterOneYear2023-11-30 SC334557core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-11-30 SC334557core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-11-30 SC334557core:PreviouslyStatedAmount2024-11-30 SC334557core:PreviouslyStatedAmount2023-11-30 SC334557business:SmallEntities2023-12-012024-11-30 SC334557countries:Scotland2023-12-012024-11-30 SC334557core:PlantMachinery2023-12-012024-11-30 SC334557core:MotorVehicles2023-12-012024-11-30 SC334557core:Goodwill2023-11-30 SC334557core:Goodwill2024-11-30 SC334557core:Goodwill2023-12-012024-11-30 SC334557core:PlantMachinery2023-11-30 SC334557core:MotorVehicles2023-11-30 SC334557core:PlantMachinery2024-11-30 SC334557core:MotorVehicles2024-11-30 SC3345572022-12-012023-11-30 iso4217:GBP xbrli:pure
Company Registration No. SC334557 (Scotland)
A C Black & Son (Hauliers) Ltd. Unaudited accounts for the year ended 30 November 2024
A C Black & Son (Hauliers) Ltd. Unaudited accounts Contents
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A C Black & Son (Hauliers) Ltd. Company Information for the year ended 30 November 2024
Director
Andrew Black jnr
Company Number
SC334557 (Scotland)
Registered Office
Suite 2.11 94 Hope Street Glasgow G2 6PH
Accountants
Scottish Tax Bureau 94 Hope Street Glasgow G2 6PH
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A C Black & Son (Hauliers) Ltd. Statement of financial position as at 30 November 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
22,500 
30,000 
Tangible assets
70,812 
79,237 
93,312 
109,237 
Current assets
Debtors
13,010 
15,037 
Cash at bank and in hand
20,498 
28,546 
33,508 
43,583 
Creditors: amounts falling due within one year
(28,958)
(29,049)
Net current assets
4,550 
14,534 
Total assets less current liabilities
97,862 
123,771 
Creditors: amounts falling due after more than one year
(13,229)
(25,003)
Net assets
84,633 
98,768 
Capital and reserves
Profit and loss account
84,633 
98,768 
Shareholders' funds
84,633 
98,768 
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 10 July 2025 and were signed on its behalf by
Andrew Black jnr Director Company Registration No. SC334557
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A C Black & Son (Hauliers) Ltd. Notes to the Accounts for the year ended 30 November 2024
1
Statutory information
A C Black & Son (Hauliers) Ltd. is a private company, limited by shares, registered in Scotland, registration number SC334557. The registered office is Suite 2.11, 94 Hope Street, Glasgow, G2 6PH.
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:
Plant & machinery
20% reducing balance
Motor vehicles
20% reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 December 2023
30,000 
At 30 November 2024
30,000 
Amortisation
At 1 December 2023
- 
Charge for the year
7,500 
At 30 November 2024
7,500 
Net book value
At 30 November 2024
22,500 
At 30 November 2023
30,000 
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A C Black & Son (Hauliers) Ltd. Notes to the Accounts for the year ended 30 November 2024
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 December 2023
15,877 
156,210 
172,087 
Additions
- 
9,277 
9,277 
At 30 November 2024
15,877 
165,487 
181,364 
Depreciation
At 1 December 2023
9,820 
83,030 
92,850 
Charge for the year
1,211 
16,491 
17,702 
At 30 November 2024
11,031 
99,521 
110,552 
Net book value
At 30 November 2024
4,846 
65,966 
70,812 
At 30 November 2023
6,057 
73,180 
79,237 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
13,010 
15,037 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Obligations under finance leases and hire purchase contracts
20,837 
19,445 
Trade creditors
1,954 
2,153 
Taxes and social security
6,167 
7,451 
28,958 
29,049 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Obligations under finance leases and hire purchase contracts
13,229 
25,003 
9
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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