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REGISTERED NUMBER: SC167901 (Scotland)















Unaudited Financial Statements for the Year Ended 31 December 2023

for

Liguria (Manufacturing) Ltd

Liguria (Manufacturing) Ltd (Registered number: SC167901)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Accountants' Report 5

Liguria (Manufacturing) Ltd

Company Information
for the Year Ended 31 December 2023







DIRECTOR: A Pieri





SECRETARY: A Pieri





REGISTERED OFFICE: St James Business Centre
Linwood Road
Paisley
PA3 3AT





REGISTERED NUMBER: SC167901 (Scotland)





ACCOUNTANTS: GMH Chartered Accountants
St James Business Centre
Linwood Road
Paisley
Renfrewshire
PA3 3AT

Liguria (Manufacturing) Ltd (Registered number: SC167901)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £    £   
CURRENT ASSETS
Cash at bank 1,461 1,461

CREDITORS
Amounts falling due within one year 4 37,182 37,824
NET CURRENT LIABILITIES (35,721 ) (36,363 )
TOTAL ASSETS LESS CURRENT LIABILITIES (35,721 ) (36,363 )

CREDITORS
Amounts falling due after more than one
year

5

46,167

46,167
NET LIABILITIES (81,888 ) (82,530 )

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings (82,888 ) (83,530 )
(81,888 ) (82,530 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

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.

The financial statements were approved by the director and authorised for issue on 25 September 2024 and were signed by:



A Pieri - Director


Liguria (Manufacturing) Ltd (Registered number: SC167901)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

Liguria (Manufacturing) Ltd 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 prepared under the historical cost convention.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Going Concern
The director, having made due and careful enquiry, is of the opinion that the company has adequate working capital to execute it's operations over the next 12 months. The company has net current liabilities of £38,124. Included within other creditors is an amount due to a company under common control of £37,824. The director has confirmed this balance will not be repaid until future cashflow allows. The director, therefore, has made an informed judgement, at the time of approving the financial statements, that there is reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. As a result, the director has continued to adopt the going concern basis of accounting in preparing annual financial statements.

Financial instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade debtors and creditors. These are measured at amortised cost and are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of comprehensive income.

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.

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.

Liguria (Manufacturing) Ltd (Registered number: SC167901)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

3. EMPLOYEES AND DIRECTORS

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

4. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade creditors - 250
Other creditors 37,182 37,574
37,182 37,824

5. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.12.23 31.12.22
£    £   
Other creditors 46,167 46,167

6. RELATED PARTY DISCLOSURES

At the year end, there were amounts due to the director of £13,425 (2022 - £13,245).

At the year end, the company owed a balance of £36,882 (2022 - £35,900) to Liguria (Retail) Ltd, a company under common control.

There is no set repayment terms, nor is interest charged on the outstanding balances due.

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Liguria (Manufacturing) Ltd

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Liguria (Manufacturing) Ltd for the year ended 31 December 2023 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.

This report is made solely to the director of Liguria (Manufacturing) Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Liguria (Manufacturing) Ltd and state those matters that we have agreed to state to the director of Liguria (Manufacturing) Ltd in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Liguria (Manufacturing) Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Liguria (Manufacturing) Ltd. You consider that Liguria (Manufacturing) Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Liguria (Manufacturing) Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






GMH Chartered Accountants
St James Business Centre
Linwood Road
Paisley
Renfrewshire
PA3 3AT


25 September 2024