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HALF GILL LIMITED

Registered Number
SC616750
(Scotland)

Unaudited Financial Statements for the Year ended
30 November 2024

HALF GILL LIMITED
Company Information
for the year from 1 December 2023 to 30 November 2024

Director

AITKEN, Lee-Anne Michelle

Registered Address

45 Langstane Place
Aberdeen
AB11 6EN

Registered Number

SC616750 (Scotland)
HALF GILL LIMITED
Balance Sheet as at
30 November 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets31,3332,667
Tangible assets410,54013,156
Investments510,00010,000
21,87325,823
Current assets
Stocks64,0004,000
Debtors9,6701,000
Cash at bank and on hand53,74732,038
67,41737,038
Creditors amounts falling due within one year7(30,279)(25,256)
Net current assets (liabilities)37,13811,782
Total assets less current liabilities59,01137,605
Creditors amounts falling due after one year8(27,023)(32,338)
Net assets31,9885,267
Capital and reserves
Called up share capital1,0001,000
Profit and loss account30,9884,267
Shareholders' funds31,9885,267
The financial statements were approved and authorised for issue by the Director on 26 August 2025, and are signed on its behalf by:
AITKEN, Lee-Anne Michelle
Director
Registered Company No. SC616750
HALF GILL LIMITED
Notes to the Financial Statements
for the year ended 30 November 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Intangible assets
Intangible assets are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Plant and machinery4
Fixtures and fittings4
Office Equipment4
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year88
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 December 236,6676,667
At 30 November 246,6676,667
Amortisation and impairment
At 01 December 234,0004,000
Charge for year1,3341,334
At 30 November 245,3345,334
Net book value
At 30 November 241,3331,333
At 30 November 232,6672,667
4.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 December 2328,0216,57534,596
Additions1,5644,8666,430
At 30 November 2429,58511,44141,026
Depreciation and impairment
At 01 December 2317,5283,91221,440
Charge for year6,9282,1189,046
At 30 November 2424,4566,03030,486
Net book value
At 30 November 245,1295,41110,540
At 30 November 2310,4932,66313,156
5.Fixed asset investments

Other investments1

Total

££
Cost or valuation
At 01 December 2310,00010,000
At 30 November 2410,00010,000
Net book value
At 30 November 2410,00010,000
At 30 November 2310,00010,000

Notes

1Other investments other than loans
6.Stocks

2024

2023

££
Other stocks4,0004,000
Total4,0004,000
7.Creditors: amounts due within one year

2024

2023

££
Bank borrowings and overdrafts8,0485,556
Taxation and social security21,61217,485
Other creditors6192,215
Total30,27925,256
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
8.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts27,02332,338
Total27,02332,338