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REGISTERED NUMBER: SC364471 (Scotland)















Unaudited Financial Statements for the Year Ended 31st August 2023

for

AROHA (SCOTLAND) LTD

AROHA (SCOTLAND) LTD (REGISTERED NUMBER: SC364471)






Contents of the Financial Statements
for the Year Ended 31st August 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


AROHA (SCOTLAND) LTD

Company Information
for the Year Ended 31st August 2023







DIRECTOR: K McLaughlin



REGISTERED OFFICE: 8A McLuckie Drive
Kilwinning
KA13 6DL



REGISTERED NUMBER: SC364471 (Scotland)



ACCOUNTANTS: Pecuniae Limited
10 Abercorn Drive
Hamilton
ML3 7EX



BANKERS: The Royal Bank of Scotland
69 High Street
Irvine
KA12 0AL

AROHA (SCOTLAND) LTD (REGISTERED NUMBER: SC364471)

Balance Sheet
31st August 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 23,335 5,059

CURRENT ASSETS
Debtors 5 75,560 74,988
Cash at bank 53,050 38,562
128,610 113,550
CREDITORS
Amounts falling due within one year 6 165,428 191,935
NET CURRENT LIABILITIES (36,818 ) (78,385 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(13,483

)

(73,326

)

CREDITORS
Amounts falling due after more than one
year

7

45,728

40,491
NET LIABILITIES (59,211 ) (113,817 )

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings (59,213 ) (113,819 )
SHAREHOLDERS' FUNDS (59,211 ) (113,817 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st August 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

AROHA (SCOTLAND) LTD (REGISTERED NUMBER: SC364471)

Balance Sheet - continued
31st August 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 30th November 2023 and were signed by:





K McLaughlin - Director


AROHA (SCOTLAND) LTD (REGISTERED NUMBER: SC364471)

Notes to the Financial Statements
for the Year Ended 31st August 2023

1. STATUTORY INFORMATION

Aroha (Scotland) Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Although the company had net liabilities of £59,211 at the balance sheet date, the director has taken steps to secure financial support for a minimum period of 12 months from the date of signing these accounts. For this reason, the accounts have been prepared on a going concern basis.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

AROHA (SCOTLAND) LTD (REGISTERED NUMBER: SC364471)

Notes to the Financial Statements - continued
for the Year Ended 31st August 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2022 - 8 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st September 2022 44,539
Additions 22,322
Disposals (5,085 )
At 31st August 2023 61,776
DEPRECIATION
At 1st September 2022 39,480
Charge for year 4,046
Eliminated on disposal (5,085 )
At 31st August 2023 38,441
NET BOOK VALUE
At 31st August 2023 23,335
At 31st August 2022 5,059

Fixed assets, included in the above, which are held under hire purchase contracts and finance leases are as follows:

Plant and
machinery
etc
£   
COST
At 1st September 2022 26,066
Additions 20,700
Transfer to ownership (26,066 )
At 31st August 2023 20,700
DEPRECIATION
At 1st September 2022 24,522
Charge for year 2,838
Transfer to ownership (26,066 )
At 31st August 2023 1,294
NET BOOK VALUE
At 31st August 2023 19,406
At 31st August 2022 1,544

AROHA (SCOTLAND) LTD (REGISTERED NUMBER: SC364471)

Notes to the Financial Statements - continued
for the Year Ended 31st August 2023

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 61,750 62,812
Other debtors 13,810 12,176
75,560 74,988

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 5,582 5,246
Hire purchase contracts and finance leases 3,880 3,919
Trade creditors 65,036 69,883
Taxation and social security 42,709 61,359
Other creditors 48,221 51,528
165,428 191,935

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 34,735 40,491
Hire purchase contracts and finance leases 10,993 -
45,728 40,491

Amounts falling due in more than five years:

Repayable by instalments
Bank loans 10,961 17,322

8. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Hire purchase contracts and finance leases 14,873 3,919

Hire purchase and finance lease liabilities are secured over the relevant assets.