1 October 2022 false No description of principal activity Taxfiler 2023.10 SC641632business:PrivateLimitedCompanyLtd2022-10-012023-09-30 SC6416322022-09-30 SC6416322022-10-012023-09-30 SC641632business:AuditExempt-NoAccountantsReport2022-10-012023-09-30 SC641632business:FilletedAccounts2022-10-012023-09-30 SC6416322023-09-30 SC641632business:Director12022-10-012023-09-30 SC641632business:RegisteredOffice2022-10-012023-09-30 SC6416322022-09-30 SC641632core:WithinOneYear2023-09-30 SC641632core:WithinOneYear2022-09-30 SC641632core:AfterOneYear2023-09-30 SC641632core:AfterOneYear2022-09-30 SC641632core:ShareCapitalcore:PreviouslyStatedAmount2023-09-30 SC641632core:ShareCapitalcore:PreviouslyStatedAmount2022-09-30 SC641632core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-09-30 SC641632core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-09-30 SC641632core:PreviouslyStatedAmount2023-09-30 SC641632core:PreviouslyStatedAmount2022-09-30 SC641632business:SmallEntities2022-10-012023-09-30 SC641632countries:Scotland2022-10-012023-09-30 SC641632core:PlantMachinery2022-10-012023-09-30 SC641632core:MotorVehicles2022-10-012023-09-30 SC641632core:PlantMachinery2022-09-30 SC641632core:MotorVehicles2022-09-30 SC641632core:PlantMachinery2023-09-30 SC641632core:MotorVehicles2023-09-30 SC6416322021-10-012022-09-30 iso4217:GBP xbrli:pure
Company Registration No. SC641632 (Scotland)
PERSIAA LTD Unaudited accounts for the year ended 30 September 2023
PERSIAA LTD Unaudited accounts Contents
Page
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PERSIAA LTD Company Information for the year ended 30 September 2023
Director
Esmaeel Faridi
Company Number
SC641632 (Scotland)
Registered Office
505 Duke Street, Glasgow, Scotland, G31 1DL UNITED KINGDOM
Accountants
Tom Cook ltd Dundas Court 38 New City Road GLASGOW G4 9JT
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PERSIAA LTD Statement of financial position as at 30 September 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
595 
795 
Current assets
Cash at bank and in hand
12,175 
18,949 
Creditors: amounts falling due within one year
(137)
(134)
Net current assets
12,038 
18,815 
Total assets less current liabilities
12,633 
19,610 
Creditors: amounts falling due after more than one year
(4,118)
(11,480)
Net assets
8,515 
8,130 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
8,415 
8,030 
Shareholders' funds
8,515 
8,130 
For the year ending 30 September 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 17 November 2023 and were signed on its behalf by
Esmaeel Faridi Director Company Registration No. SC641632
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PERSIAA LTD Notes to the Accounts for the year ended 30 September 2023
1
Statutory information
PERSIAA LTD is a private company, limited by shares, registered in Scotland, registration number SC641632. The registered office is 505 Duke Street,, Glasgow, Scotland,, G31 1DL, UNITED KINGDOM.
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.
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
25%
Motor vehicles
25%
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 October 2022
3,290 
1,500 
4,790 
At 30 September 2023
3,290 
1,500 
4,790 
Depreciation
At 1 October 2022
2,741 
1,254 
3,995 
Charge for the year
138 
62 
200 
At 30 September 2023
2,879 
1,316 
4,195 
Net book value
At 30 September 2023
411 
184 
595 
At 30 September 2022
549 
246 
795 
5
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Taxes and social security
137 
134 
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PERSIAA LTD Notes to the Accounts for the year ended 30 September 2023
6
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
4,118 
11,480 
7
Average number of employees
During the year the average number of employees was 3 (2022: 3).
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