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REGISTERED NUMBER: SC478230 (Scotland)















Unaudited Financial Statements for the Year Ended 31 March 2024

for

Moscar Trading Limited

Moscar Trading Limited (Registered number: SC478230)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Moscar Trading Limited

Company Information
for the Year Ended 31 March 2024







DIRECTOR: Mrs A J Mukherjee





REGISTERED OFFICE: Pavillion 2
Macmerry Satellite Park
Macmerry
East Lothian
EH33 1RY





REGISTERED NUMBER: SC478230 (Scotland)

Moscar Trading Limited (Registered number: SC478230)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £   

CREDITORS
Amounts falling due within one year 4 2,968 2,968
NET CURRENT LIABILITIES (2,968 ) (2,968 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(2,968

)

(2,968

)

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 5 (2,969 ) (2,969 )
SHAREHOLDERS' FUNDS (2,968 ) (2,968 )

The company is entitled to exemption from audit under Section 480 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 31 October 2024 and were signed by:





Mrs A J Mukherjee - Director


Moscar Trading Limited (Registered number: SC478230)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

Moscar Trading 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.

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.

The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.

At the balance sheet date, the company's liabilities exceed its assets by £2,968 (2023 - £2,968). The financial statements have been prepared on a going concern basis, which assumes that the Company will continue in operational existence for the foreseeable future. The Director believes that the financial statements should be prepared on a going concern basis and appropriate funding will be available if required.

Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties.

Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable are initially measured at present value of future cash flows and subsequently amortised at cost using the effective interest method. Where loans have been consolidated, this has been treated as a new loan agreement and the effective rate of interest has been recalculated.

Creditors payable within one year, typically trade payables, are measured, initially and subsequently at the undiscounted amount of the cash or other consideration expected to be paid.

Debtors payable within one year, typically trade payables, are measured initially and subsequently at the undiscounted amount of the cash or other consideration expected to be received.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

4. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Other creditors 2,968 2,968

5. RESERVES
Retained
earnings
£   

At 1 April 2023 (2,969 )
Profit for the year -
At 31 March 2024 (2,969 )

6. ULTIMATE CONTROLLING PARTY

The controlling party is Mrs A J Mukherjee.