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Registered number: SC583163
AKRAD Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2023
Calculus Accountants (Scotland) Ltd
10 Avonhead Road
Condorrat
Glasgow
G67 4RA
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2
Page 1
Balance Sheet
Registered number: SC583163
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 217 271
217 271
Creditors: Amounts Falling Due Within One Year 5 (1,778 ) (1,675 )
NET CURRENT ASSETS (LIABILITIES) (1,778 ) (1,675 )
TOTAL ASSETS LESS CURRENT LIABILITIES (1,561 ) (1,404 )
NET LIABILITIES (1,561 ) (1,404 )
CAPITAL AND RESERVES
Called up share capital 6 1 1
Profit and Loss Account (1,562 ) (1,405 )
SHAREHOLDERS' FUNDS (1,561) (1,404)
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Sameen Akhtar
Director
05/02/2024
The notes on page 2 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
AKRAD Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC583163 . The registered office is 10 Avonhead Road, Condorrat, Glasgow, G67 4RA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer Equipment 20% - Reducing balance basis
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 January 2023 845
As at 31 December 2023 845
Depreciation
As at 1 January 2023 574
Provided during the period 54
As at 31 December 2023 628
Net Book Value
As at 31 December 2023 217
As at 1 January 2023 271
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Accrued charges 90 90
Director's loan account 1,688 1,585
1,778 1,675
The directors loan account is unsecured, interest free and has no fixed terms of repayment.
6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
7. Ultimate Controlling Party
The company's ultimate controlling party is the director Mrs Sameen Akhtar by virtue of her ownership of 100% of the issued share capital in the company.
Page 2