1 October 2023 false No description of principal activity Taxfiler 2024.6 SC268266business:PrivateLimitedCompanyLtd2023-10-012024-09-30 SC2682662023-09-30 SC2682662023-10-012024-09-30 SC268266business:AuditExempt-NoAccountantsReport2023-10-012024-09-30 SC268266business:FilletedAccounts2023-10-012024-09-30 SC2682662024-09-30 SC268266business:Director12023-10-012024-09-30 SC268266business:RegisteredOffice2023-10-012024-09-30 SC2682662023-09-30 SC268266core:WithinOneYear2024-09-30 SC268266core:WithinOneYear2023-09-30 SC268266core:AfterOneYear2024-09-30 SC268266core:AfterOneYear2023-09-30 SC268266core:ShareCapitalcore:PreviouslyStatedAmount2024-09-30 SC268266core:ShareCapitalcore:PreviouslyStatedAmount2023-09-30 SC268266core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-09-30 SC268266core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-09-30 SC268266core:PreviouslyStatedAmount2024-09-30 SC268266core:PreviouslyStatedAmount2023-09-30 SC268266business:SmallEntities2023-10-012024-09-30 SC268266countries:Scotland2023-10-012024-09-30 SC268266core:PlantMachinery2023-09-30 SC268266core:MotorVehicles2023-09-30 SC268266core:ComputerEquipment2023-09-30 SC268266core:PlantMachinery2023-10-012024-09-30 SC268266core:MotorVehicles2023-10-012024-09-30 SC268266core:ComputerEquipment2023-10-012024-09-30 SC268266core:PlantMachinery2024-09-30 SC268266core:MotorVehicles2024-09-30 SC268266core:ComputerEquipment2024-09-30 SC2682662022-10-012023-09-30 iso4217:GBP xbrli:pure
Company Registration No. SC268266 (Scotland)
Moycroft Contracting Limited Unaudited accounts for the year ended 30 September 2024
Moycroft Contracting Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Moycroft Contracting Limited Company Information for the year ended 30 September 2024
Director
Ian Wilson
Company Number
SC268266 (Scotland)
Registered Office
UNIT 7 CHANORY SPUR CHANORY INDUSTRIAL ESTATE MOYCROFT ELGIN MORAYSHIRE IV30 6ND
Accountants
Sheryl Dyer 19 Hedge Road Garmouth Fochabers IV32 7NU
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Moycroft Contracting Limited Statement of financial position as at 30 September 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
239,909 
223,239 
Current assets
Inventories
8,250 
6,000 
Debtors
5
53,620 
61,155 
Cash at bank and in hand
18,522 
4,558 
80,392 
71,713 
Creditors: amounts falling due within one year
6
(24,433)
(51,700)
Net current assets
55,959 
20,013 
Total assets less current liabilities
295,868 
243,252 
Creditors: amounts falling due after more than one year
7
(15,167)
(15,167)
Net assets
280,701 
228,085 
Capital and reserves
Called up share capital
32,015 
32,015 
Profit and loss account
248,686 
196,070 
Shareholders' funds
280,701 
228,085 
For the year ending 30 September 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 30 September 2025 and were signed on its behalf by
Ian Wilson Director Company Registration No. SC268266
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Moycroft Contracting Limited Notes to the Accounts for the year ended 30 September 2024
1
Statutory information
Moycroft Contracting Limited is a private company, limited by shares, registered in Scotland, registration number SC268266. The registered office is UNIT 7 CHANORY SPUR, CHANORY INDUSTRIAL ESTATE, MOYCROFT ELGIN, MORAYSHIRE, IV30 6ND.
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:
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 October 2023
586,453 
164,610 
317 
751,380 
Additions
11,670 
5,000 
- 
16,670 
At 30 September 2024
598,123 
169,610 
317 
768,050 
Depreciation
At 1 October 2023
386,917 
141,224 
- 
528,141 
At 30 September 2024
386,917 
141,224 
- 
528,141 
Net book value
At 30 September 2024
211,206 
28,386 
317 
239,909 
At 30 September 2023
199,536 
23,386 
317 
223,239 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
(10,005)
6,413 
Trade debtors
65,325 
54,742 
Other debtors
(1,700)
- 
53,620 
61,155 
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Moycroft Contracting Limited Notes to the Accounts for the year ended 30 September 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
2,743 
22,970 
Obligations under finance leases and hire purchase contracts
(19,159)
(2,579)
Trade creditors
54,796 
31,172 
Taxes and social security
4,061 
3,245 
Other creditors
(39,885)
(18,283)
Loans from directors
21,877 
15,175 
24,433 
51,700 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Obligations under finance leases and hire purchase contracts
15,167 
15,167 
8
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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