| Community Advertiser Limited |
| Registered Number:SC285776 |
For the year ended 31 March 2025
Scotland
Unaudited Financial Statements
Community Advertiser Limited
Statement of Financial Position
2024
2025
51,439
42,799
2
| Trade and other receivables |
103,616
105,985
3
88,824
| Cash and cash equivalents |
106,962
255,746
243,879
| Trade and other payables: amounts falling due within one |
| year |
(99,675)
(91,558)
4
144,204
164,188
Net current assets
| Total assets less current liabilities |
164,188
144,204
| Trade and other payables: amounts falling due after more |
| than one year |
(22,281)
(11,852)
5
152,336
Net assets
121,923
100
100
152,236
121,823
152,336
121,923
Shareholders' funds
| For the year ended 31 March 2025 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 of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006 |
| The director acknowledges his responsibilities for:a) ensuring that the company keeps proper accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and |
| b) preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of |
| each financial year and of its profit or loss for each financial year in accordance with the requirements of Section |
| 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial |
| statements, so far as applicable to the company. |
| In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered. |
| The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. |
| These financial statements were approved and authorised for issue by the Board on 02 December 2025 and were signed by: |
| The notes form part of these financial statements |
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For the year ended 31 March 2025
Community Advertiser Limited
Notes to the Financial Statements
Statutory Information
| Community Advertiser Limited is a private limited company, limited by shares, domiciled in Scotland, registration |
| number SC285776. |
Night & Day Offices 24-28 James Street
Helensburgh
G84 8UH
| The presentation currency is £ sterling. |
Basis of preparing the financial statements
| These financial statements have been prepared in accordance with the provisions of Section 1A of Financial |
| Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the |
| Companies Act 2006. The financial statements have been prepared under the historical costs convention as |
| modified by the revaluation of certain assets. |
Revenue recognition
| Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. |
Property, plant and equipment
| Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis: |
2024
2025
42,799
51,439
| 3. Trade and other receivables |
2024
2025
105,985
103,551
-
65
103,616
105,985
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For the year ended 31 March 2025
Community Advertiser Limited
Notes to the Financial Statements Continued
| 4. Trade and other payables: amounts falling due within one year |
2024
2025
19,939
41,724
| Taxation and social security |
69,110
54,164
2,509
3,787
91,558
99,675
| 5. Trade and other payables: amounts falling due after more than one year |
2024
2025
11,852
22,281
| 6. Average number of persons employed |
During the year the average number of employees was 37 (2024 : 35)
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