1 December 2023 false No description of principal activity Taxfiler 2024.6 SC231636business:PrivateLimitedCompanyLtd2023-12-012024-11-30 SC2316362023-11-30 SC2316362023-12-012024-11-30 SC231636business:AuditExemptWithAccountantsReport2023-12-012024-11-30 SC231636business:FilletedAccounts2023-12-012024-11-30 SC2316362024-11-30 SC231636business:Director12023-12-012024-11-30 SC231636business:RegisteredOffice2023-12-012024-11-30 SC2316362023-11-30 SC231636core:WithinOneYear2024-11-30 SC231636core:WithinOneYear2023-11-30 SC231636core:ShareCapitalcore:PreviouslyStatedAmount2024-11-30 SC231636core:ShareCapitalcore:PreviouslyStatedAmount2023-11-30 SC231636core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-11-30 SC231636core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-11-30 SC231636core:PreviouslyStatedAmount2024-11-30 SC231636core:PreviouslyStatedAmount2023-11-30 SC231636business:SmallEntities2023-12-012024-11-30 SC231636countries:Scotland2023-12-012024-11-30 SC231636core:PlantMachinery2023-12-012024-11-30 SC231636core:PlantMachinery2023-11-30 SC231636core:PlantMachinery2024-11-30 SC2316362022-12-012023-11-30 iso4217:GBP xbrli:pure
Company Registration No. SC231636 (Scotland)
Alan J. Logan Ltd. Unaudited accounts for the year ended 30 November 2024
Alan J. Logan Ltd. Unaudited accounts Contents
Page
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Alan J. Logan Ltd. Company Information for the year ended 30 November 2024
Director
Alan J. Logan
Company Number
SC231636 (Scotland)
Registered Office
C/O SK and Co Accountants 3rd Floor, 5 St. Vincent Place Glasgow G1 2DH
Accountants
SK and Co 3rd Floor, St. Georges Building 5 St. Vincent Place Glasgow G1 2DH
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Alan J. Logan Ltd. Statement of financial position as at 30 November 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,796 
1,704 
Current assets
Inventories
67,979 
66,733 
Debtors
968 
481 
Cash at bank and in hand
21,454 
21,062 
90,401 
88,276 
Creditors: amounts falling due within one year
(79,382)
(75,693)
Net current assets
11,019 
12,583 
Net assets
12,815 
14,287 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
12,715 
14,187 
Shareholders' funds
12,815 
14,287 
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 20 August 2025 and were signed on its behalf by
Alan J. Logan Director Company Registration No. SC231636
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Alan J. Logan Ltd. Notes to the Accounts for the year ended 30 November 2024
1
Statutory information
Alan J. Logan Ltd. is a private company, limited by shares, registered in Scotland, registration number SC231636. The registered office is C/O SK and Co Accountants, 3rd Floor, 5 St. Vincent Place, Glasgow, G1 2DH.
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
@ 15% on reducing balance
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 December 2023
12,586 
Additions
408 
At 30 November 2024
12,994 
Depreciation
At 1 December 2023
10,882 
Charge for the year
316 
At 30 November 2024
11,198 
Net book value
At 30 November 2024
1,796 
At 30 November 2023
1,704 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Other debtors
968 
481 
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Alan J. Logan Ltd. Notes to the Accounts for the year ended 30 November 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
3,029 
2,106 
Trade creditors
4,456 
4,733 
Taxes and social security
1,979 
2,976 
Other creditors
19,222 
17,537 
Loans from directors
46,482 
44,123 
Accruals
4,214 
4,218 
79,382 
75,693 
7
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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