1 December 2023 false No description of principal activity Taxfiler 2024.6 SC436092business:PrivateLimitedCompanyLtd2023-12-012024-11-30 SC4360922023-11-30 SC4360922023-12-012024-11-30 SC436092business:AuditExemptWithAccountantsReport2023-12-012024-11-30 SC436092business:FilletedAccounts2023-12-012024-11-30 SC4360922024-11-30 SC436092business:Director12023-12-012024-11-30 SC436092business:Director22023-12-012024-11-30 SC436092business:RegisteredOffice2023-12-012024-11-30 SC4360922023-11-30 SC436092core:WithinOneYear2024-11-30 SC436092core:WithinOneYear2023-11-30 SC436092core:AfterOneYear2024-11-30 SC436092core:AfterOneYear2023-11-30 SC436092core:ShareCapitalcore:PreviouslyStatedAmount2024-11-30 SC436092core:ShareCapitalcore:PreviouslyStatedAmount2023-11-30 SC436092core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-11-30 SC436092core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-11-30 SC436092core:PreviouslyStatedAmount2024-11-30 SC436092core:PreviouslyStatedAmount2023-11-30 SC436092business:SmallEntities2023-12-012024-11-30 SC436092countries:Scotland2023-12-012024-11-30 SC436092core:PlantMachinery2023-12-012024-11-30 SC436092core:MotorVehicles2023-12-012024-11-30 SC436092core:ComputerEquipment2023-12-012024-11-30 SC436092core:PlantMachinery2023-11-30 SC436092core:MotorVehicles2023-11-30 SC436092core:ComputerEquipment2023-11-30 SC436092core:PlantMachinery2024-11-30 SC436092core:MotorVehicles2024-11-30 SC436092core:ComputerEquipment2024-11-30 SC436092business:OrdinaryShareClass12023-12-012024-11-30 SC436092business:OrdinaryShareClass12022-12-012023-11-30 SC4360922022-12-012023-11-30 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. SC436092 (Scotland)
RIVERSIDE CONTRACTS (AYRSHIRE) LIMITED Unaudited accounts for the year ended 30 November 2024
RIVERSIDE CONTRACTS (AYRSHIRE) LIMITED Unaudited accounts Contents
Page
- 2 -
RIVERSIDE CONTRACTS (AYRSHIRE) LIMITED Company Information for the year ended 30 November 2024
Directors
Graham William Manderson Robert Scott Teece
Company Number
SC436092 (Scotland)
Registered Office
24 YORK STREET AYR KA8 8AZ
Accountants
McMorland & Co FTCA Limited 24 York Street Ayr KA8 8AZ
- 3 -
RIVERSIDE CONTRACTS (AYRSHIRE) LIMITED Accountants' report
Accountants' report to the board of directors of RIVERSIDE CONTRACTS (AYRSHIRE) LIMITED on the preparation of the unaudited statutory accounts for the year ended 30 November 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of RIVERSIDE CONTRACTS (AYRSHIRE) LIMITED for the year ended 30 November 2024 as set out on pages 5 - 8 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of RIVERSIDE CONTRACTS (AYRSHIRE) LIMITED, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of RIVERSIDE CONTRACTS (AYRSHIRE) LIMITED and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than RIVERSIDE CONTRACTS (AYRSHIRE) LIMITED and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that RIVERSIDE CONTRACTS (AYRSHIRE) LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of RIVERSIDE CONTRACTS (AYRSHIRE) LIMITED. You consider that RIVERSIDE CONTRACTS (AYRSHIRE) LIMITED is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of RIVERSIDE CONTRACTS (AYRSHIRE) LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
McMorland & Co FTCA Limited 24 York Street Ayr KA8 8AZ 27 August 2025
- 4 -
RIVERSIDE CONTRACTS (AYRSHIRE) LIMITED Statement of financial position as at 30 November 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
174,160 
193,512 
Current assets
Inventories
16,076 
- 
Debtors
32,742 
51,267 
Cash at bank and in hand
62,376 
47,219 
111,194 
98,486 
Creditors: amounts falling due within one year
(176,225)
(161,177)
Net current liabilities
(65,031)
(62,691)
Total assets less current liabilities
109,129 
130,821 
Creditors: amounts falling due after more than one year
(103,992)
(129,593)
Net assets
5,137 
1,228 
Capital and reserves
Called up share capital
1,000 
1,000 
Profit and loss account
4,137 
228 
Shareholders' funds
5,137 
1,228 
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 directors acknowledge their 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 of Directors and authorised for issue on 27 August 2025 and were signed on its behalf by
Robert Scott Teece Director Company Registration No. SC436092
- 5 -
RIVERSIDE CONTRACTS (AYRSHIRE) LIMITED Notes to the Accounts for the year ended 30 November 2024
1
Statutory information
RIVERSIDE CONTRACTS (AYRSHIRE) LIMITED is a private company, limited by shares, registered in Scotland, registration number SC436092. The registered office is 24 YORK STREET, AYR, KA8 8AZ.
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.
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 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
10% reducing balance
Motor vehicles
10% reducing balance
Computer equipment
10% reducing balance
Taxation
Taxation for the year comprises current 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 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.
Leased assets
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
- 6 -
RIVERSIDE CONTRACTS (AYRSHIRE) LIMITED Notes to the Accounts for the year ended 30 November 2024
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 December 2023
33,728 
263,283 
4,281 
301,292 
At 30 November 2024
33,728 
263,283 
4,281 
301,292 
Depreciation
At 1 December 2023
5,000 
99,902 
2,878 
107,780 
Charge for the year
2,872 
16,340 
140 
19,352 
At 30 November 2024
7,872 
116,242 
3,018 
127,132 
Net book value
At 30 November 2024
25,856 
147,041 
1,263 
174,160 
At 30 November 2023
28,728 
163,381 
1,403 
193,512 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
- 
5,793 
Other debtors
32,742 
45,474 
32,742 
51,267 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
10,000 
10,000 
VAT
2,756 
- 
Obligations under finance leases and hire purchase contracts
15,602 
22,485 
Trade creditors
33,197 
56,746 
Taxes and social security
70,222 
60,870 
Other creditors
34,133 
20 
Accruals
10,315 
11,056 
176,225 
161,177 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
5,833 
15,833 
Obligations under finance leases and hire purchase contracts
98,159 
113,760 
103,992 
129,593 
8
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
1,000 Ordinary shares of £1 each
1,000 
1,000 
- 7 -
RIVERSIDE CONTRACTS (AYRSHIRE) LIMITED Notes to the Accounts for the year ended 30 November 2024
9
Average number of employees
During the year the average number of employees was 4 (2023: 4).
- 8 -