Attic Alterations & Extensions Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: SC182664 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

ATTIC ALTERATIONS & EXTENSIONS LTD

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R M Cuthbertson

Miss J M Cuthbertson

Miss M M Cuthbertson

Miss C J Cuthbertson

SECRETARY:

Miss L Blacker

REGISTERED OFFICE:

Suite 4.5

Turnberry House

175 West George Street

Glasgow

G2 2LB

REGISTERED NUMBER:

SC182664 (Scotland)

ACCOUNTANTS:

SD Business Management

Suite 4.5 Turnberry House

175 West George Street

Glasgow

G2 2LB

CURRENT ASSETS

Debtors

39,222

37,279

Cash at bank

17,831

20,073

57,053

57,352

CREDITORS

Amounts falling due within one year

57,992

57,252

NET CURRENT (LIABILITIES)/ASSETS

(939

)

100

TOTAL ASSETS LESS CURRENT LIABILITIES

(939

)

100

CAPITAL AND RESERVES

Called up share capital

300

Retained earnings

(1,239

)

(200

)

SHAREHOLDERS' FUNDS

(939

)

100

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

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 directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps 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 Sections 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 December 2025 and were signed on its behalf by:

R M Cuthbertson - Director

1.	STATUTORY INFORMATION

Attic Alterations & Extensions Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

In accordance with their responsibility as a director, the director has considered the appropriateness of the going concern basis for the preparation of the financial statements.

The company meets its day to day working capital requirements through continued support from the directors.The directors will continue to support the company for the foreseeable future.

Turnover

Turnover represents net invoiced sales of goods, excluding value-added tax.

Turnover represents revenue earned under a wide variety of contracts to provide services and advice to to third parties. Revenue is recognised as earned when, and to the extent that, the firm obtains the right to consideration in exchange for its performance under those contracts. It is measured at the fair value of the right to consideration, which represents amounts chargeable to clients, including recoverable expenses and disbursements, but excluding Value-Added Tax. For incomplete contracts, an assessment is made of the extent to which revenue has been earned. This assessment takes into account the nature of the assignment, its stage of completion and the relevant contract terms. Unbilled revenue is included in debtors, under "amounts recoverable under contracts".

Taxation

Taxation for the year comprises current and deferred 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 or deferred 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 1 ) .

4.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25

31.3.24

£

R M Cuthbertson

Balance outstanding at start of year

15,263

14,666

Amounts advanced

7,109

597

Amounts repaid

(597

)

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

21,775

15,263