1 November 2022 false No description of principal activity Taxfiler 2024.4 SC434525business:PrivateLimitedCompanyLtd2022-11-012023-10-31 SC4345252022-10-31 SC4345252022-11-012023-10-31 SC434525business:AuditExempt-NoAccountantsReport2022-11-012023-10-31 SC434525business:FilletedAccounts2022-11-012023-10-31 SC4345252023-10-31 SC434525business:Director12022-11-012023-10-31 SC434525business:Director22022-11-012023-10-31 SC434525business:RegisteredOffice2022-11-012023-10-31 SC4345252022-10-31 SC434525core:WithinOneYear2023-10-31 SC434525core:WithinOneYear2022-10-31 SC434525core:AfterOneYear2023-10-31 SC434525core:AfterOneYear2022-10-31 SC434525core:ShareCapitalcore:PreviouslyStatedAmount2023-10-31 SC434525core:ShareCapitalcore:PreviouslyStatedAmount2022-10-31 SC434525core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-10-31 SC434525core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-10-31 SC434525core:PreviouslyStatedAmount2023-10-31 SC434525core:PreviouslyStatedAmount2022-10-31 SC434525business:SmallEntities2022-11-012023-10-31 SC434525countries:Scotland2022-11-012023-10-31 SC434525core:PlantMachinery2022-11-012023-10-31 SC434525core:MotorVehicles2022-11-012023-10-31 SC434525core:FurnitureFittings2022-11-012023-10-31 SC434525core:ComputerEquipment2022-11-012023-10-31 SC434525core:PlantMachinery2022-10-31 SC434525core:MotorVehicles2022-10-31 SC434525core:FurnitureFittings2022-10-31 SC434525core:ComputerEquipment2022-10-31 SC434525core:PlantMachinery2023-10-31 SC434525core:MotorVehicles2023-10-31 SC434525core:FurnitureFittings2023-10-31 SC434525core:ComputerEquipment2023-10-31 SC4345252021-11-012022-10-31 iso4217:GBP xbrli:pure
Company Registration No. SC434525 (Scotland)
Agora Greek Delicacies Ltd Unaudited accounts for the year ended 31 October 2023
Agora Greek Delicacies Ltd Unaudited accounts Contents
Page
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Agora Greek Delicacies Ltd Company Information for the year ended 31 October 2023
Directors
Michail Sofianos Christina Lyropoulou
Company Number
SC434525 (Scotland)
Registered Office
4th Floor, 176 Bath Street Glasgow G2 4HG
Accountants
TaxKings Ltd 4th Floor, 176 Bath Street Glasgow G2 4HG
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Agora Greek Delicacies Ltd Statement of financial position as at 31 October 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
31,512 
34,368 
Current assets
Inventories
376,991 
134,122 
Debtors
52,026 
188,115 
Cash at bank and in hand
44,948 
22,472 
473,965 
344,709 
Creditors: amounts falling due within one year
(214,079)
(101,852)
Net current assets
259,886 
242,857 
Total assets less current liabilities
291,398 
277,225 
Creditors: amounts falling due after more than one year
- 
(15,845)
Net assets
291,398 
261,380 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
291,298 
261,280 
Shareholders' funds
291,398 
261,380 
For the year ending 31 October 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 directors acknowledge their 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 of Directors and authorised for issue on 30 July 2024 and were signed on its behalf by
Michail Sofianos Director Company Registration No. SC434525
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Agora Greek Delicacies Ltd Notes to the Accounts for the year ended 31 October 2023
1
Statutory information
Agora Greek Delicacies Ltd is a private company, limited by shares, registered in Scotland, registration number SC434525. The registered office is 4th Floor, 176 Bath Street, Glasgow, G2 4HG.
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
20% on cost
Motor vehicles
20% on cost
Fixtures & fittings
20% on cost
Computer equipment
33.33% on cost
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 November 2022
3,642 
60,428 
4,985 
10,840 
79,895 
Additions
- 
16,750 
- 
- 
16,750 
At 31 October 2023
3,642 
77,178 
4,985 
10,840 
96,645 
Depreciation
At 1 November 2022
2,883 
31,546 
4,205 
6,893 
45,527 
Charge for the year
190 
15,059 
780 
3,577 
19,606 
At 31 October 2023
3,073 
46,605 
4,985 
10,470 
65,133 
Net book value
At 31 October 2023
569 
30,573 
- 
370 
31,512 
At 31 October 2022
759 
28,882 
780 
3,947 
34,368 
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Agora Greek Delicacies Ltd Notes to the Accounts for the year ended 31 October 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
43,401 
163,426 
Accrued income and prepayments
- 
16,064 
Other debtors
8,625 
8,625 
52,026 
188,115 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
(574)
(3,251)
Obligations under finance leases and hire purchase contracts
45,435 
13,267 
Trade creditors
137,354 
27,554 
Taxes and social security
15,407 
25,728 
Other creditors
1,730 
1,544 
Loans from directors
14,727 
37,010 
214,079 
101,852 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Obligations under finance leases and hire purchase contracts
- 
15,845 
8
Average number of employees
During the year the average number of employees was 15 (2022: 15).
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