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
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
ERAT EFISIEN (LUMUT) LIMITED
Statement of financial position
as at 31 March 2024
Intangible assets
1,600
1,600
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)
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
ERAT EFISIEN (LUMUT) LIMITED
Notes to the Accounts
for the year ended 31 March 2024
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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:
4
Intangible fixed assets
Other
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
At 31 March 2024
866
539
1,405
At 1 April 2023
123
97
220
Charge for the year
134
80
214
At 31 March 2024
257
177
434
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
Loans from directors
28,878
4,251
7
Creditors: amounts falling due after more than one year
2024
2023
8
Average number of employees
During the year the average number of employees was 0 (2023: 0).