Registered number
SC743613
ENGSAA LTD
16 Caldercruix Crescent
Livingston
Filleted Accounts
for the period from 6 September 2022 to 30 September 2023
Prepared by :
Yousaf & Co Ltd
Chartered Certified Accountants
298-300 Maxwell Road
Glasgow
G41 1PJ
Ref : IA/E79
ENGSAA LTD
Registered number : SC743613
Balance Sheet
as at 30 September 2023
Notes
£
Fixed assets
Tangible assets 3 2,858
Current assets
Cash at bank and in hand 429
Creditors: amounts falling due within one year 4 (2,103)
Net current assets / (liabilities) (1,674)
Total assets less current liabilities 1,184
Creditors: amounts falling due after more than one year 5 (1,681)
Net assets / (liabilities) (497)
Capital and reserves
Called up share capital 100
Profit and loss account (597)
Shareholders' funds (497)
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mrs Sophia Arif
Director
Approved by the board on 20 February 2024
ENGSAA LTD
Notes to the Accounts
for the period from 6 September 2022 to 30 September 2023
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Fixtures, fittings, tools and equipment 10% reducing method
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Current and deferred tax assets and liabilities are not discounted.
2 Employees
Number
Average number of persons employed by the company 1
3 Tangible fixed assets
Fixtures & fittings
£
Cost
Additions 3,175
At 30 September 2023 3,175
Depreciation
Charge for the period 317
At 30 September 2023 317
Net book value
At 30 September 2023 2,858
4 Creditors: amounts falling due within one year
£
Corporation tax 1,443
Other creditors 660
2,103
5 Creditors: amounts falling due after one year
£
Director's loan account 1,681
ENGSAA LTD SC743613 false 2022-09-06 2023-09-30 2023-09-30 VT Final Accounts April 2022 Mrs Sophia Arif No description of principal activity SC743613 2022-09-06 2023-09-30 SC743613 bus:PrivateLimitedCompanyLtd 2022-09-06 2023-09-30 SC743613 bus:AuditExemptWithAccountantsReport 2022-09-06 2023-09-30 SC743613 bus:Director40 2022-09-06 2023-09-30 SC743613 2 2022-09-06 2023-09-30 SC743613 bus:FRS102 2022-09-06 2023-09-30 SC743613 bus:FullAccounts 2022-09-06 2023-09-30 SC743613 2023-09-30 SC743613 core:WithinOneYear 2023-09-30 SC743613 core:AfterOneYear 2023-09-30 SC743613 core:ShareCapital 2023-09-30 SC743613 core:RetainedEarningsAccumulatedLosses 2023-09-30 SC743613 2022-09-05 iso4217:GBP xbrli:pure