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SARTO SERVICES LIMITED

Registered Number
SC748338
(Scotland)

Unaudited Financial Statements for the Period ended
31 October 2023

SARTO SERVICES LIMITED
Company Information
for the period from 25 October 2022 to 31 October 2023

Director

TAYLOR, Pierce William

Registered Address

Mckellar Accountancy Unit 3.2
1 Macdowall Street
Paisley
PA3 2NB

Registered Number

SC748338 (Scotland)
SARTO SERVICES LIMITED
Balance Sheet as at
31 October 2023

Notes

2023

£

£

Fixed assets
Tangible assets311,122
11,122
Current assets
Debtors4,772
Cash at bank and on hand14,965
19,737
Creditors amounts falling due within one year5(25,285)
Net current assets (liabilities)(5,548)
Total assets less current liabilities5,574
Provisions for liabilities6(2,113)
Net assets3,461
Capital and reserves
Called up share capital100
Profit and loss account3,361
Shareholders' funds3,461
The financial statements were approved and authorised for issue by the Director on 12 August 2024, and are signed on its behalf by:
TAYLOR, Pierce William
Director
Registered Company No. SC748338
SARTO SERVICES LIMITED
Notes to the Financial Statements
for the period ended 31 October 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
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).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
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 sale of goods and from the rendering of services.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Plant and machinery25
Office Equipment25
2.Average number of employees

2023
Average number of employees during the year2
3.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
Additions11,58385012,433
At 31 October 2311,58385012,433
Depreciation and impairment
Charge for year1,0992121,311
At 31 October 231,0992121,311
Net book value
At 31 October 2310,48463811,122
At 24 October 22---
4.Stocks
5.Creditors: amounts due within one year

2023

£
Trade creditors / trade payables1,549
Bank borrowings and overdrafts800
Taxation and social security19,084
Other creditors3,852
Total25,285
6.Provisions for liabilities

2023

£
Net deferred tax liability (asset)2,113
Total2,113