Island Avian Surveys Ltd

Island Avian Surveys Ltd

ISLAND AVIAN SURVEYS LTD - Company Information

Print Friendly Version

1 March 2023 false No description of principal activity Taxfiler 2024.1 SC723647business:PrivateLimitedCompanyLtd2023-03-012024-02-29 SC7236472023-02-28 SC7236472023-03-012024-02-29 SC723647business:AuditExempt-NoAccountantsReport2023-03-012024-02-29 SC723647business:FilletedAccounts2023-03-012024-02-29 SC7236472024-02-29 SC723647business:Director12023-03-012024-02-29 SC723647business:RegisteredOffice2023-03-012024-02-29 SC7236472023-02-28 SC723647core:WithinOneYear2024-02-29 SC723647core:WithinOneYear2023-02-28 SC723647core:ShareCapitalcore:PreviouslyStatedAmount2024-02-29 SC723647core:ShareCapitalcore:PreviouslyStatedAmount2023-02-28 SC723647core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-02-29 SC723647core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-02-28 SC723647core:PreviouslyStatedAmount2024-02-29 SC723647core:PreviouslyStatedAmount2023-02-28 SC723647business:SmallEntities2023-03-012024-02-29 SC723647countries:Scotland2023-03-012024-02-29 SC723647core:PlantMachinery2023-03-012024-02-29 SC723647core:FurnitureFittings2023-03-012024-02-29 SC723647core:ComputerEquipment2023-03-012024-02-29 SC723647core:PlantMachinery2023-02-28 SC723647core:ComputerEquipment2023-02-28 SC723647core:PlantMachinery2024-02-29 SC723647core:ComputerEquipment2024-02-29 SC7236472022-02-182023-02-28 iso4217:GBP xbrli:pure
Company Registration No. SC723647 (Scotland)
Island Avian Surveys Ltd Unaudited accounts for the year ended 29 February 2024
Island Avian Surveys Ltd Unaudited accounts Contents
Page
- 2 -
Island Avian Surveys Ltd Company Information for the year ended 29 February 2024
Director
Thomas Collier
Company Number
SC723647 (Scotland)
Registered Office
HORRIES DEERNESS ORKNEY KW17 2QL SCOTLAND
Accountants
The Business Hut Ltd Millers House Roman Way Market Harborough Leicestershire LE16 7PQ
- 3 -
Island Avian Surveys Ltd Statement of financial position as at 29 February 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
11,323 
2,399 
Current assets
Debtors
5
- 
34,603 
Cash at bank and in hand
88,111 
36,600 
88,111 
71,203 
Creditors: amounts falling due within one year
6
(57,745)
(21,616)
Net current assets
30,366 
49,587 
Total assets less current liabilities
41,689 
51,986 
Provisions for liabilities
Deferred tax
(2,151)
(456)
Net assets
39,538 
51,530 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
39,537 
51,529 
Shareholders' funds
39,538 
51,530 
For the year ending 29 February 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 5 April 2024 and were signed on its behalf by
Thomas Collier Director Company Registration No. SC723647
- 4 -
Island Avian Surveys Ltd Notes to the Accounts for the year ended 29 February 2024
1
Statutory information
Island Avian Surveys Ltd is a private company, limited by shares, registered in Scotland, registration number SC723647. The registered office is HORRIES, DEERNESS, ORKNEY, KW17 2QL, SCOTLAND.
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
These financial statements for the year ended 29 February 2024 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 18 February 2022. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
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:
Plant & machinery
20% Reducing Balance
Fixtures & fittings
20% Straight Line
Computer equipment
20% Reducing Balance
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 March 2023
2,216 
335 
2,551 
Additions
9,563 
- 
9,563 
At 29 February 2024
11,779 
335 
12,114 
Depreciation
At 1 March 2023
97 
55 
152 
Charge for the year
583 
56 
639 
At 29 February 2024
680 
111 
791 
Net book value
At 29 February 2024
11,099 
224 
11,323 
At 28 February 2023
2,119 
280 
2,399 
- 5 -
Island Avian Surveys Ltd Notes to the Accounts for the year ended 29 February 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
34,603 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
162 
34 
Taxes and social security
4,873 
11,814 
Loans from directors
51,360 
8,219 
Accruals
1,350 
1,549 
57,745 
21,616 
7
Average number of employees
During the year the average number of employees was 1 (2023: 1).
- 6 -