Company Registration No. SC540160 (Scotland)
Higgs McCallum Limited
Unaudited accounts
for the year ended 31 July 2018
Higgs McCallum Limited
Unaudited accounts
Contents
Higgs McCallum Limited
Company Information
for the year ended 31 July 2018
Company Number
SC540160 (Scotland)
Registered Office
Flat 6
1 Hamilton Park Avenue
Glasgow
G12 8DX
Accountants
MYVO Ltd
Trinity Business Spaces
G6 14-18 East Shaw Street
Kilmarnock
East Ayrshire
KA1 4AN
Higgs McCallum Limited
Statement of financial position
as at 31 July 2018
Cash at bank and in hand
-
5,282
Creditors: amounts falling due within one year
(179)
(3,645)
Net current (liabilities)/assets
(179)
1,637
Net (liabilities)/assets
(180)
2,015
Profit and loss account
(180)
2,015
Shareholders' funds
(180)
2,015
For the year ending 31 July 2018 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.
Approved by the Board on 4 June 2019.
Matthew Higgs
Director
Company Registration No. SC540160
Higgs McCallum Limited
Notes to the Accounts
for the year ended 31 July 2018
Higgs McCallum Limited is a private company, limited by shares, registered in Scotland, registration number SC540160. The registered office is Flat 6, 1 Hamilton Park Avenue, Glasgow, G12 8DX.
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.
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.
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:
Other tangible fixed assets
25% straight line method
4
Tangible fixed assets
Fixtures & fittings
5
Creditors: amounts falling due within one year
2018
2017
Taxes and social security
79
2,545
Loans from directors
100
100
Higgs McCallum Limited
Notes to the Accounts
for the year ended 31 July 2018
6
Average number of employees
During the year the average number of employees was 0 (2017: 1).
