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Registered Number: SC709488
Scotland

 

 

 

AREGAY GENERAL SERVICES LTD


Abridged Accounts
 


Period of accounts

Start date: 01 October 2022

End date: 30 September 2023
Accountant’s report
You consider that the company is exempt from an audit for the year ended 30 September 2023 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
HPJ Consulting Ltd
30 September 2023



....................................................
HPJ Consulting Ltd
Suite 4.6, 4th Floor
94 Hope Street
Glasgow
G2 6PH
02 October 2023
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 7,423   
7,423   
Current assets      
Cash at bank and in hand 3,501   
Creditors: amount falling due within one year (588)   (120)
Net current assets 2,913    (120)
 
Total assets less current liabilities 10,336    (120)
Creditors: amount falling due after more than one year (2,058)  
Net assets 8,278    (120)
 

Capital and reserves
     
Called up share capital 4 5,087   
Profit and loss account 3,191    (120)
Shareholder's funds 8,278    (120)
 


For the year ended 30 September 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
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 the provisions of Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 02 October 2023 and were signed by:


-------------------------------
Weldemichael Aregay
Director
2
General Information
AREGAY GENERAL SERVICES LTD is a private company, limited by shares, registered in Scotland, registration number SC709488, registration address 6 EASTCROFT TERRACE, GLASGOW, G21 4NG.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
2.

Average number of employees

There was no any employee during the period under review
Average number of employees during the year was 0 (2022 : 0).
3.

Tangible fixed assets

Cost or valuation Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £
At 01 October 2022      
Additions 5,958    417    1,911    8,286 
Disposals      
At 30 September 2023 5,958    417    1,911    8,286 
Depreciation
At 01 October 2022      
Charge for year 594    31    238    863 
On disposals      
At 30 September 2023 594    31    238    863 
Net book values
Closing balance as at 30 September 2023 5,364    386    1,673    7,423 
Opening balance as at 01 October 2022      


4.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
10,000 Class A shares of £1.00 each 10,000    10,000 
10,000    10,000 

3