CULLIVOE HALL TRADING COMPANY LIMITED

CULLIVOE HALL TRADING COMPANY LIMITED - Company Information

2022-04-012023-03-312023-03-31falseSC558359CULLIVOE HALL TRADING COMPANY 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Registered Number
SC558359
(Scotland)

Unaudited Financial Statements for the Year ended
31 March 2023

CULLIVOE HALL TRADING COMPANY LIMITED

Company Information
for the year from 1 April 2022 to 31 March 2023


Directors	JAMIESON, Robert Henry
	TULLOCH, Kevin James


Registered Address	C/O Nampara
	Cullivoe
	Yell
	ZE2 9DD


Registered Number	SC558359 (Scotland)

CULLIVOE HALL TRADING COMPANY LIMITED

Balance Sheet as at
31 March 2023

	Notes	2023		2022
		£	£	£	£
Called up share capital not paid			1		1
Current assets
Debtors	5	2,410		280
Cash at bank and on hand		15,043		6,785
		17,453		7,065
Creditors amounts falling due within one year	6	(17,453)		(7,065)
Net current assets (liabilities)			1		1
Total assets less current liabilities			1		1
Net assets			1		1
Capital and reserves
Called up share capital			1		1
Shareholders' funds			1		1

The company was entitled to exemption from audit for this reporting period 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 Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The directors have chosen to not file a copy of the company’s profit and loss account.

The financial statements were approved and authorised for issue by the Board of Directors on 27 November 2023, and are signed on its behalf by:

TULLOCH, Kevin James
Director
Registered Company No. SC558359

CULLIVOE HALL TRADING COMPANY LIMITED

Notes to the Financial Statements
for the year ended 31 March 2023

1.	Statutory information
	The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2.	Compliance with applicable reporting framework
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

3.	Accounting policies

	Revenue recognition policy
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue recognition policy

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Foreign currency translation and operations policy
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation and operations policy

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

4.	Employee information


		2023		2022
	Average number of employees during the year	0		0

5.	Debtors

	2023	2022
	£	£
Trade debtors / trade receivables	2,410	280
Total	2,410	280


	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

6.	Creditors within one year

	2023	2022
	£	£
Trade creditors / trade payables	458	3,439
Accrued liabilities and deferred income	16,995	3,626
Total	17,453	7,065


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.