12
false
false
false
false
false
false
false
false
false
true
false
false
false
false
false
false
No description of principal activity
2020-12-01
Sage Accounts Production Advanced 2021 - FRS102_2021
372,394
372,394
372,394
xbrli:pure
xbrli:shares
iso4217:GBP
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2021-11-30
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SC169837
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SC169837
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2021-11-30
SC169837
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SC169837
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2020-11-30
SC169837
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SC169837
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COMPANY REGISTRATION NUMBER:
SC169837
Aberdeen First Aid School Limited
|
|
Filleted Unaudited Financial Statements
|
|
Aberdeen First Aid School Limited
|
|
Year ended 30 November 2021
Chartered certified accountants report to the board of directors on the preparation of the unaudited statutory financial statements
|
1
|
|
|
Statement of financial position
|
2 to 3
|
|
|
Notes to the financial statements
|
4 to 8
|
|
|
Aberdeen First Aid School Limited
|
|
Chartered Certified Accountants Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of
Aberdeen First Aid School Limited
|
|
Year ended 30 November 2021
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Aberdeen First Aid School Limited for the year ended 30 November 2021, which comprise the statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html. This report is made solely to the Board of Directors of Aberdeen First Aid School Limited, as a body, in accordance with the terms of our engagement letter dated 9 September 2020. Our work has been undertaken solely to prepare for your approval the financial statements of Aberdeen First Aid School Limited and state those matters that we have agreed to state to you, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Aberdeen First Aid School Limited and its Board of Directors, as a body, for our work or for this report.
It is your duty to ensure that Aberdeen First Aid School Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Aberdeen First Aid School Limited. You consider that Aberdeen First Aid School Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the financial statements of Aberdeen First Aid School Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
GARDNER & PARTNERS LTD
Chartered Certified Accountants
9 Rosemount Place
Aberdeen
AB25 2UX
27 August 2022
Aberdeen First Aid School Limited
|
|
Statement of Financial Position
|
|
30 November 2021
Fixed assets
Tangible assets
|
5
|
|
78,398
|
86,137
|
Investments
|
6
|
|
372,394
|
372,394
|
|
|
---------
|
---------
|
|
|
450,792
|
458,531
|
|
|
|
|
|
Current assets
Debtors
|
7
|
271,526
|
|
184,782
|
Cash at bank and in hand
|
135,573
|
|
135,834
|
|
---------
|
|
---------
|
|
407,099
|
|
320,616
|
|
|
|
|
|
Creditors: amounts falling due within one year
|
8
|
282,956
|
|
227,677
|
|
---------
|
|
---------
|
Net current assets
|
|
124,143
|
92,939
|
|
|
---------
|
---------
|
Total assets less current liabilities
|
|
574,935
|
551,470
|
|
|
---------
|
---------
|
Net assets
|
|
574,935
|
551,470
|
|
|
---------
|
---------
|
|
|
|
|
|
Capital and reserves
Called up share capital
|
|
533
|
533
|
Profit and loss account
|
|
574,402
|
550,937
|
|
|
---------
|
---------
|
Shareholders funds
|
|
574,935
|
551,470
|
|
|
---------
|
---------
|
|
|
|
|
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30 November 2021 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
-
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476
;
-
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements
.
Aberdeen First Aid School Limited
|
|
Statement of Financial Position (continued)
|
|
30 November 2021
These financial statements were approved by the
board of directors
and authorised for issue on
27 August 2022
, and are signed on behalf of the board by:
Company registration number:
SC169837
Aberdeen First Aid School Limited
|
|
Notes to the Financial Statements
|
|
Year ended 30 November 2021
1.
General information
The company is a private company limited by shares, registered in Scotland. The address of the registered office is 9 Rosemount Place, Aberdeen, AB25 2UX.
2.
Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover represents the value of services provided during the year.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. 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 is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
|
Tenants Improvements
|
-
|
5% straight line
|
|
Plant & Machinery
|
-
|
15% reducing balance
|
|
Fixture s & Fittings
|
-
|
15% reducing balance
|
|
Other Equipment
|
-
|
15% reducing balance
|
|
|
|
|
Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
Investments in associates
Investments in associates accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in associates accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably without undue cost or effort, the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.
Investments in joint ventures
Investments in jointly controlled entities accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in jointly controlled entities accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably without undue cost or effort, the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the joint venture arising before or after the date of acquisition.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4.
Employee numbers
The average number of persons employed by the company during the year amounted to
12
(2020:
13
).
5.
Tangible assets
|
Land and buildings
|
Plant and machinery
|
Fixtures and fittings
|
Equipment
|
Total
|
|
£
|
£
|
£
|
£
|
£
|
Cost
|
|
|
|
|
|
At 1 December 2020
|
93,137
|
100,315
|
56,462
|
8,433
|
258,347
|
Additions
|
–
|
4,485
|
–
|
341
|
4,826
|
|
--------
|
---------
|
--------
|
-------
|
---------
|
At 30 November 2021
|
93,137
|
104,800
|
56,462
|
8,774
|
263,173
|
|
--------
|
---------
|
--------
|
-------
|
---------
|
Depreciation
|
|
|
|
|
|
At 1 December 2020
|
50,120
|
70,693
|
49,707
|
1,690
|
172,210
|
Charge for the year
|
4,751
|
5,737
|
1,014
|
1,063
|
12,565
|
|
--------
|
---------
|
--------
|
-------
|
---------
|
At 30 November 2021
|
54,871
|
76,430
|
50,721
|
2,753
|
184,775
|
|
--------
|
---------
|
--------
|
-------
|
---------
|
Carrying amount
|
|
|
|
|
|
At 30 November 2021
|
38,266
|
28,370
|
5,741
|
6,021
|
78,398
|
|
--------
|
---------
|
--------
|
-------
|
---------
|
At 30 November 2020
|
43,017
|
29,622
|
6,755
|
6,743
|
86,137
|
|
--------
|
---------
|
--------
|
-------
|
---------
|
|
|
|
|
|
|
6.
Investments
|
Other investments other than loans
|
|
£
|
Cost
|
|
At 1 December 2020 and 30 November 2021
|
372,394
|
|
---------
|
Impairment
|
|
At 1 December 2020 and 30 November 2021
|
–
|
|
---------
|
|
|
Carrying amount
|
|
At 30 November 2021
|
372,394
|
|
---------
|
At 30 November 2020
|
372,394
|
|
---------
|
|
|
7.
Debtors
|
2021
|
2020
|
|
£
|
£
|
Trade debtors
|
261,955
|
180,452
|
Other debtors
|
9,571
|
4,330
|
|
---------
|
---------
|
|
271,526
|
184,782
|
|
---------
|
---------
|
|
|
|
8.
Creditors:
amounts falling due within one year
|
2021
|
2020
|
|
£
|
£
|
Bank loans and overdrafts
|
45,833
|
50,000
|
Trade creditors
|
6,295
|
3,180
|
Corporation tax
|
70,425
|
37,443
|
Social security and other taxes
|
119,831
|
93,177
|
Other creditors
|
40,572
|
43,877
|
|
---------
|
---------
|
|
282,956
|
227,677
|
|
---------
|
---------
|
|
|
|
9.
Related party transactions
The company was under the control of Mr M.A.McKain, Mrs P.McKain Mrs C Heron and Mr R Heron throughout the current and previous year. They are all directors and equal shareholders. No transactions with related parties were undertaken such as are required to be disclosed.