STUART STUDIOS (HEALTH) LTD

STUART STUDIOS (HEALTH) LTD - Company Information

2022-05-012023-04-302023-04-30falseSC627029STUART STUDIOS (HEALTH) 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Registered Number
SC627029
(Scotland)

Unaudited Financial Statements for the Year ended
30 April 2023

STUART STUDIOS (HEALTH) LTD

Company Information
for the year from 1 May 2022 to 30 April 2023


Director	Heather Christine Stuart


Registered Address	11 Muirfield Street
	Kirkcaldy
	KY2 6SY


Registered Number	SC627029 (Scotland)

STUART STUDIOS (HEALTH) LTD

Balance Sheet as at
30 April 2023

	Notes	2023		2022
		£	£	£	£
Current assets
Stocks		-		100
Debtors	5	134		134
Cash at bank and on hand		-		595
		134		829
Creditors amounts falling due within one year	6	(14,203)		(5,862)
Net current assets (liabilities)			(14,069)		(5,033)
Total assets less current liabilities			(14,069)		(5,033)
Net assets			(14,069)		(5,033)
Capital and reserves
Called up share capital			1		1
Profit and loss account			(14,070)		(5,034)
Shareholders' funds			(14,069)		(5,033)

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 Director acknowledges 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 Director on 15 April 2024, and are signed on its behalf by:

Heather Christine Stuart
Director
Registered Company No. SC627029

STUART STUDIOS (HEALTH) LTD

Notes to the Financial Statements
for the year ended 30 April 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

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Stocks policy
	Stock and work in progress are valued at the lower of cost and net realisable value.

	Taxation policy
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Deferred tax policy
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax policy

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 

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. 

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. 

Current and deferred tax assets and liabilities are not discounted.

	Going concern
	The financial statements have been prepared on the going concern basis. The director finds it appropriate for the financial statements to be prepared on this basis despite the net liability position of the company. The company is reliant upon the continued support of the director who has confirmed that she will continue to support the company as required.

4.	Employee information


		2023		2022
	Average number of employees during the year	1		1

5.	Debtors

	2023	2022
	£	£
Other debtors	134	134
Total	134	134

6.	Creditors within one year

	2023	2022
	£	£
Trade creditors / trade payables	7,019	4,033
Bank borrowings and overdrafts	896	-
Other creditors	6,288	1,829
Total	14,203	5,862