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Company Registration No. SC727588 (Scotland)
ERAT EFISIEN (LUMUT) LIMITED Unaudited accounts for the year ended 31 March 2024
ERAT EFISIEN (LUMUT) LIMITED Unaudited accounts Contents
Page
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ERAT EFISIEN (LUMUT) LIMITED Company Information for the year ended 31 March 2024
Directors
Mr Govind Raj Karunagaran Mr Karunagaran Govindasamy
Company Number
SC727588 (Scotland)
Registered Office
UNIT 1, VISION HOUSE BUSINESS CENTRE NO.3, DALREOCH PLACE PERTH PH1 2HU SCOTLAND
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ERAT EFISIEN (LUMUT) LIMITED Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
1,600 
1,600 
Tangible assets
971 
1,006 
2,571 
2,606 
Current assets
Cash at bank and in hand
1 
8 
Creditors: amounts falling due within one year
(35,971)
(4,569)
Net current liabilities
(35,970)
(4,561)
Total assets less current liabilities
(33,399)
(1,955)
Creditors: amounts falling due after more than one year
- 
(13,406)
Net liabilities
(33,399)
(15,361)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(33,400)
(15,362)
Shareholders' funds
(33,399)
(15,361)
For the year ending 31 March 2024 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 10 June 2024 and were signed on its behalf by
Mr Govind Raj Karunagaran Director Company Registration No. SC727588
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ERAT EFISIEN (LUMUT) LIMITED Notes to the Accounts for the year ended 31 March 2024
1
Statutory information
ERAT EFISIEN (LUMUT) LIMITED is a private company, limited by shares, registered in Scotland, registration number SC727588. The registered office is UNIT 1, VISION HOUSE BUSINESS CENTRE, NO.3, DALREOCH PLACE, PERTH, PH1 2HU, 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
These financial statements for the year ended 31 March 2024 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 25 March 2022. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
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:
Fixtures & fittings
18%
Computer equipment
18%
4
Intangible fixed assets
Other 
£ 
Cost
At 1 April 2023
1,600 
At 31 March 2024
1,600 
Amortisation
At 1 April 2023
- 
At 31 March 2024
- 
Net book value
At 31 March 2024
1,600 
At 31 March 2023
1,600 
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ERAT EFISIEN (LUMUT) LIMITED Notes to the Accounts for the year ended 31 March 2024
5
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2023
687 
539 
1,226 
Additions
179 
- 
179 
At 31 March 2024
866 
539 
1,405 
Depreciation
At 1 April 2023
123 
97 
220 
Charge for the year
134 
80 
214 
At 31 March 2024
257 
177 
434 
Net book value
At 31 March 2024
609 
362 
971 
At 31 March 2023
564 
442 
1,006 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Other creditors
7,093 
318 
Loans from directors
28,878 
4,251 
35,971 
4,569 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Other creditors
- 
13,406 
8
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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