1 January 2024 false No description of principal activity Taxfiler 2024.6 SC551852business:PrivateLimitedCompanyLtd2024-01-012024-12-31 SC5518522023-12-31 SC5518522024-01-012024-12-31 SC551852business:AuditExemptWithAccountantsReport2024-01-012024-12-31 SC551852business:FilletedAccounts2024-01-012024-12-31 SC5518522024-12-31 SC551852business:Director12024-01-012024-12-31 SC551852business:RegisteredOffice2024-01-012024-12-31 SC5518522023-12-31 SC551852core:WithinOneYear2024-12-31 SC551852core:WithinOneYear2023-12-31 SC551852core:AfterOneYear2024-12-31 SC551852core:AfterOneYear2023-12-31 SC551852core:ShareCapitalcore:PreviouslyStatedAmount2024-12-31 SC551852core:ShareCapitalcore:PreviouslyStatedAmount2023-12-31 SC551852core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-12-31 SC551852core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-12-31 SC551852core:PreviouslyStatedAmount2024-12-31 SC551852core:PreviouslyStatedAmount2023-12-31 SC551852business:SmallEntities2024-01-012024-12-31 SC551852countries:Scotland2024-01-012024-12-31 SC551852core:PlantMachinery2024-01-012024-12-31 SC551852core:Goodwill2023-12-31 SC551852core:Goodwill2024-12-31 SC551852core:Goodwill2024-01-012024-12-31 SC551852core:PlantMachinery2023-12-31 SC551852core:PlantMachinery2024-12-31 SC5518522023-01-012023-12-31 iso4217:GBP xbrli:pure
Company Registration No. SC551852 (Scotland)
Saltire Moodiesburn Limited Unaudited accounts for the year ended 31 December 2024
Saltire Moodiesburn Limited Unaudited accounts Contents
Page
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Saltire Moodiesburn Limited Company Information for the year ended 31 December 2024
Director
M Sockalingam
Company Number
SC551852 (Scotland)
Registered Office
9 Gainburn Gardens Cumbernauld Glasgow G67 4QH
Accountants
Assenti & Noble Ltd 18 Mosshead Road Bearsden Glasgow G61 3HN
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Saltire Moodiesburn Limited Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
266,138 
287,288 
Tangible assets
47,533 
61,624 
313,671 
348,912 
Current assets
Debtors
145,987 
142,874 
Cash at bank and in hand
18,992 
103,938 
164,979 
246,812 
Creditors: amounts falling due within one year
(101,388)
(150,780)
Net current assets
63,591 
96,032 
Total assets less current liabilities
377,262 
444,944 
Creditors: amounts falling due after more than one year
(183,132)
(219,729)
Provisions for liabilities
Deferred tax
(9,031)
(11,709)
Net assets
185,099 
213,506 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
184,999 
213,406 
Shareholders' funds
185,099 
213,506 
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 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 8 September 2025 and were signed on its behalf by
M Sockalingam Director Company Registration No. SC551852
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Saltire Moodiesburn Limited Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
Saltire Moodiesburn Limited is a private company, limited by shares, registered in Scotland, registration number SC551852. The registered office is 9 Gainburn Gardens, Cumbernauld, Glasgow, G67 4QH.
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.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods and services provided in the normal course of business.
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% straight line
Intangible fixed assets
Goodwill arising on the acquisition of businesses is capitalised and written off on a straight line basis over a 20 year period. Provision is made for any impairment in value.
Deferred taxation
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.
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Saltire Moodiesburn Limited Notes to the Accounts for the year ended 31 December 2024
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 January 2024
423,000 
At 31 December 2024
423,000 
Amortisation
At 1 January 2024
135,712 
Charge for the year
21,150 
At 31 December 2024
156,862 
Net book value
At 31 December 2024
266,138 
At 31 December 2023
287,288 
5
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 January 2024
110,919 
Additions
8,228 
At 31 December 2024
119,147 
Depreciation
At 1 January 2024
49,295 
Charge for the year
22,319 
At 31 December 2024
71,614 
Net book value
At 31 December 2024
47,533 
At 31 December 2023
61,624 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
5,803 
8,704 
Other debtors
140,184 
134,170 
145,987 
142,874 
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Saltire Moodiesburn Limited Notes to the Accounts for the year ended 31 December 2024
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
33,783 
32,618 
Obligations under finance leases and hire purchase contracts
19,460 
19,460 
Trade creditors
6,273 
2,730 
Taxes and social security
18,066 
31,427 
Other creditors
20,991 
13,660 
Loans from directors
2,815 
50,885 
101,388 
150,780 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
150,709 
167,846 
Obligations under finance leases and hire purchase contracts
32,423 
51,883 
183,132 
219,729 
9
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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