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REGISTERED NUMBER: SC580898 (Scotland)















Unaudited Financial Statements for the Year Ended 30 November 2023

for

Almond Management Limited

Almond Management Limited (Registered number: SC580898)






Contents of the Financial Statements
for the Year Ended 30 November 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 5


Almond Management Limited

Company Information
for the Year Ended 30 November 2023







DIRECTOR: Dario G Guidi





REGISTERED OFFICE: 1016 Cathcart Road
Mount Florida
Glasgow
G42 9XL





REGISTERED NUMBER: SC580898 (Scotland)





ACCOUNTANTS: Stevenson & Kyles
Chartered Accountants
25 Sandyford Place
Glasgow
G3 7NG

Almond Management Limited (Registered number: SC580898)

Balance Sheet
30 November 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 235 313

CURRENT ASSETS
Debtors 5 62,983 66,783
Cash at bank 102 1,670
63,085 68,453
CREDITORS
Amounts falling due within one year 6 36,682 34,295
NET CURRENT ASSETS 26,403 34,158
TOTAL ASSETS LESS CURRENT
LIABILITIES

26,638

34,471

CREDITORS
Amounts falling due after more than one
year

7

(25,555

)

(29,999

)

PROVISIONS FOR LIABILITIES 8 (45 ) -
NET ASSETS 1,038 4,472

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 938 4,372
SHAREHOLDERS' FUNDS 1,038 4,472

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Almond Management Limited (Registered number: SC580898)

Balance Sheet - continued
30 November 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

Almond Management Limited (Registered number: SC580898)

Balance Sheet - continued
30 November 2023



The financial statements were approved by the director and authorised for issue on 29 August 2024 and were signed by:





Dario G Guidi - Director


Almond Management Limited (Registered number: SC580898)

Notes to the Financial Statements
for the Year Ended 30 November 2023

1. STATUTORY INFORMATION

Almond Management Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fittings and equipment - 25% on reducing balance

Financial instruments
Basic financial instruments, including debtors and creditors with no stated interest rate and receivable or payable within one year, are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in administrative expenses.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


Almond Management Limited (Registered number: SC580898)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

4. TANGIBLE FIXED ASSETS
Fittings
and
equipment
£   
COST
At 1 December 2022
and 30 November 2023 418
DEPRECIATION
At 1 December 2022 105
Charge for year 78
At 30 November 2023 183
NET BOOK VALUE
At 30 November 2023 235
At 30 November 2022 313

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 62,983 66,783

Almond Management Limited (Registered number: SC580898)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 4,444 4,444
Trade creditors 2,503 -
Taxation and social security - 1,076
Other creditors 29,735 28,775
36,682 34,295

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2023 2022
£    £   
Bank loans 25,555 29,999

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more than 5 years 7,778 12,222

8. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 45 -

Deferred
tax
£   
Provided during year 45
Balance at 30 November 2023 45

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary £1 100 100

10. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Dario G Guidi.