Company Registration No. SC349820 (Scotland)
Alan White Design Limited
Unaudited accounts
for the year ended 31 December 2024
Alan White Design Limited
Unaudited accounts
Contents
Alan White Design Limited
Company Information
for the year ended 31 December 2024
Directors
Kathleen Ryan
Malachy Ryan
Euan Strathearn
Secretary
Malachy Michael Ryan
Company Number
SC349820 (Scotland)
Registered Office
17 - 19 Hill Street
Kilmarnock
KA3 1HA
Accountants
Clarity Accounting (Scotland) Ltd
234 West George Street
Glasgow
G2 4QY
Alan White Design Limited
Statement of financial position
as at 31 December 2024
Tangible assets
17,740
24,207
Cash at bank and in hand
218,314
257,252
Creditors: amounts falling due within one year
(43,977)
(40,060)
Net current assets
331,997
372,344
Net assets
349,737
396,551
Called up share capital
223
211
Profit and loss account
342,099
392,833
Shareholders' funds
349,737
396,551
For the year ending 31 December 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 25 July 2025 and were signed on its behalf by
Malachy Ryan
Director
Company Registration No. SC349820
Alan White Design Limited
Notes to the Accounts
for the year ended 31 December 2024
Alan White Design Limited is a private company, limited by shares, registered in Scotland, registration number SC349820. The registered office is 17 - 19 Hill Street, Kilmarnock, KA3 1HA.
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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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
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:
Fixtures & fittings
15% on reducing balance
Computer equipment
33% on cost
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Alan White Design Limited
Notes to the Accounts
for the year ended 31 December 2024
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
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.
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.
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Intangible fixed assets
Goodwill
At 31 December 2024
192,997
At 31 December 2024
192,997
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Tangible fixed assets
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 January 2024
18,293
101,303
119,596
At 31 December 2024
18,293
103,002
121,295
At 1 January 2024
7,059
88,330
95,389
Charge for the year
1,685
6,481
8,166
At 31 December 2024
8,744
94,811
103,555
At 31 December 2024
9,549
8,191
17,740
At 31 December 2023
11,234
12,973
24,207
Alan White Design Limited
Notes to the Accounts
for the year ended 31 December 2024
Amounts falling due within one year
Trade debtors
95,168
113,431
Accrued income and prepayments
41,305
25,029
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Creditors: amounts falling due within one year
2024
2023
Taxes and social security
49,094
36,175
Loans from directors
(31,772)
(27,852)
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Average number of employees
During the year the average number of employees was 10 (2023: 10).