1 April 2022 false No description of principal activity Taxfiler 2023.9.1 SC390817business:PrivateLimitedCompanyLtd2022-04-012023-03-31 SC3908172022-03-31 SC390817business:EntityNoLongerTradingButTradedInPast2022-04-012023-03-31 SC3908172022-04-012023-03-31 SC390817business:AuditExemptWithAccountantsReport2022-04-012023-03-31 SC390817business:FilletedAccounts2022-04-012023-03-31 SC3908172023-03-31 SC390817business:Director12022-04-012023-03-31 SC390817business:RegisteredOffice2022-04-012023-03-31 SC3908172022-03-31 SC390817core:WithinOneYear2023-03-31 SC390817core:WithinOneYear2022-03-31 SC390817core:AfterOneYear2023-03-31 SC390817core:AfterOneYear2022-03-31 SC390817core:ShareCapitalcore:PreviouslyStatedAmount2023-03-31 SC390817core:ShareCapitalcore:PreviouslyStatedAmount2022-03-31 SC390817core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-03-31 SC390817core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-03-31 SC390817core:PreviouslyStatedAmount2023-03-31 SC390817core:PreviouslyStatedAmount2022-03-31 SC390817business:SmallEntities2022-04-012023-03-31 SC390817countries:Scotland2022-04-012023-03-31 SC390817core:LandBuildings2022-03-31 SC390817core:LandBuildings2023-03-31 SC3908172021-04-012022-03-31 iso4217:GBP xbrli:pure
Company Registration No. SC390817 (Scotland)
SREST CONSULTANCY SERVICES LTD Unaudited accounts for the year ended 31 March 2023
SREST CONSULTANCY SERVICES LTD Unaudited accounts Contents
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SREST CONSULTANCY SERVICES LTD Company Information for the year ended 31 March 2023
Director
Parvin BAISHKIYAR
Company Number
SC390817 (Scotland)
Registered Office
SUMMIT HOUSE 4-5 MITCHELL STREET EDINBURGH EH6 7BD
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SREST CONSULTANCY SERVICES LTD Statement of financial position as at 31 March 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
76,915 
76,915 
Current assets
Debtors
6,215 
19,219 
Cash at bank and in hand
36,254 
6,635 
42,469 
25,854 
Creditors: amounts falling due within one year
(13,602)
(24,389)
Net current assets
28,867 
1,465 
Total assets less current liabilities
105,782 
78,380 
Creditors: amounts falling due after more than one year
(22,557)
(25,396)
Net assets
83,225 
52,984 
Capital and reserves
Called up share capital
10,001 
10,001 
Profit and loss account
73,224 
42,983 
Shareholders' funds
83,225 
52,984 
For the year ending 31 March 2023 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 20 October 2023 and were signed on its behalf by
Parvin BAISHKIYAR Director Company Registration No. SC390817
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SREST CONSULTANCY SERVICES LTD Notes to the Accounts for the year ended 31 March 2023
1
Statutory information
SREST CONSULTANCY SERVICES LTD is a private company, limited by shares, registered in Scotland, registration number SC390817. The registered office is SUMMIT HOUSE, 4-5 MITCHELL STREET, EDINBURGH, EH6 7BD.
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
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Land & Buildings
Purchased Land has an unlimited useful life and, therefore, is not depreciated
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.
4
Tangible fixed assets
Land & buildings 
£ 
Cost or valuation
At cost 
At 1 April 2022
76,915 
At 31 March 2023
76,915 
Depreciation
At 31 March 2023
- 
Net book value
At 31 March 2023
76,915 
At 31 March 2022
76,915 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
(1,614)
1 
Other debtors
7,829 
19,218 
6,215 
19,219 
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SREST CONSULTANCY SERVICES LTD Notes to the Accounts for the year ended 31 March 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
69 
5,395 
Taxes and social security
14,347 
19,529 
Other creditors
(814)
(535)
13,602 
24,389 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
22,557 
25,396 
8
Average number of employees
During the year the average number of employees was 2 (2022: 2).
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