28 October 2022 false No description of principal activity Taxfiler 2024.5 SC748611business:PrivateLimitedCompanyLtd2022-10-282023-10-31 SC7486112022-10-27 SC7486112022-10-282023-10-31 SC748611business:AuditExempt-NoAccountantsReport2022-10-282023-10-31 SC748611business:FilletedAccounts2022-10-282023-10-31 SC7486112023-10-31 SC748611business:Director12022-10-282023-10-31 SC748611business:RegisteredOffice2022-10-282023-10-31 SC748611core:WithinOneYear2023-10-31 SC748611core:ShareCapitalcore:PreviouslyStatedAmount2023-10-31 SC748611core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-10-31 SC748611core:PreviouslyStatedAmount2023-10-31 SC748611business:SmallEntities2022-10-282023-10-31 SC748611countries:Scotland2022-10-282023-10-31 SC748611core:AfterOneYear2023-10-31 iso4217:GBP xbrli:pure
Company Registration No. SC748611 (Scotland)
NIROC LTD Unaudited accounts for the period from 28 October 2022 to 31 October 2023
NIROC LTD Unaudited accounts Contents
Page
- 2 -
NIROC LTD Company Information for the period from 28 October 2022 to 31 October 2023
Director
Cheryl Traversa
Company Number
SC748611 (Scotland)
Registered Office
10 COLLEGE GARDENS RUTHERGLEN G73 3PU SCOTLAND
Accountants
Taxez 5 South Charlotte Street Edinburgh EH2 4AN
- 3 -
NIROC LTD Statement of financial position as at 31 October 2023
2023 
Notes
£ 
Current assets
Debtors
5,869 
Cash at bank and in hand
876 
6,745 
Creditors: amounts falling due within one year
(6,721)
Net current assets
24 
Net assets
24 
Capital and reserves
Called up share capital
(1)
Profit and loss account
25 
Shareholders' funds
24 
For the period 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 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 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 11 July 2024 and were signed on its behalf by
Cheryl Traversa Director Company Registration No. SC748611
- 4 -
NIROC LTD Notes to the Accounts for the period from 28 October 2022 to 31 October 2023
1
Statutory information
NIROC LTD is a private company, limited by shares, registered in Scotland, registration number SC748611. The registered office is 10 COLLEGE GARDENS, RUTHERGLEN, G73 3PU, SCOTLAND.
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 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.
4
Debtors
2023 
£ 
Amounts falling due after more than one year
Other debtors
5,869 
5
Creditors: amounts falling due within one year
2023 
£ 
Taxes and social security
23,571 
Loans from directors
(17,389)
Accruals
539 
6,721 
6
Average number of employees
During the period the average number of employees was 0.
- 5 -