1 July 2023 false No description of principal activity Taxfiler 2024.6 SC599040business:PrivateLimitedCompanyLtd2023-07-012024-06-30 SC5990402023-06-30 SC5990402023-07-012024-06-30 SC599040business:AuditExempt-NoAccountantsReport2023-07-012024-06-30 SC599040business:FilletedAccounts2023-07-012024-06-30 SC5990402024-06-30 SC599040business:Director12023-07-012024-06-30 SC599040business:RegisteredOffice2023-07-012024-06-30 SC5990402023-06-30 SC599040core:WithinOneYear2024-06-30 SC599040core:WithinOneYear2023-06-30 SC599040core:AfterOneYear2024-06-30 SC599040core:AfterOneYear2023-06-30 SC599040core:ShareCapitalcore:PreviouslyStatedAmount2024-06-30 SC599040core:ShareCapitalcore:PreviouslyStatedAmount2023-06-30 SC599040core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-06-30 SC599040core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-06-30 SC599040core:PreviouslyStatedAmount2024-06-30 SC599040core:PreviouslyStatedAmount2023-06-30 SC599040business:SmallEntities2023-07-012024-06-30 SC599040countries:Scotland2023-07-012024-06-30 SC5990402022-07-012023-06-30 iso4217:GBP xbrli:pure
Company Registration No. SC599040 (Scotland)
MOREIRA AND SON LTD Unaudited accounts for the year ended 30 June 2024
MOREIRA AND SON LTD Unaudited accounts Contents
Page
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MOREIRA AND SON LTD Company Information for the year ended 30 June 2024
Director
Sergio Soares Moreira
Company Number
SC599040 (Scotland)
Registered Office
37 Main Street Roslin MIDLOTHIAN EH25 9LA SCOTLAND
Accountants
Brendan Lacey Accounting 34 South Chesters Medway Bonnyrigg EH19 3GG
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MOREIRA AND SON LTD Statement of financial position as at 30 June 2024
2024 
2023 
Notes
£ 
£ 
Current assets
Inventories
40,000 
- 
Debtors
6,791 
- 
Cash at bank and in hand
7,513 
6,841 
54,304 
6,841 
Creditors: amounts falling due within one year
(32,316)
(6,748)
Net current assets
21,988 
93 
Total assets less current liabilities
21,988 
93 
Creditors: amounts falling due after more than one year
(2,407)
(9,140)
Net assets/(liabilities)
19,581 
(9,047)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
19,481 
(9,147)
Shareholders' funds
19,581 
(9,047)
For the year ending 30 June 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 director acknowledges his 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 and authorised for issue on 26 November 2024 and were signed on its behalf by
Sergio Soares Moreira Director Company Registration No. SC599040
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MOREIRA AND SON LTD Notes to the Accounts for the year ended 30 June 2024
1
Statutory information
MOREIRA AND SON LTD is a private company, limited by shares, registered in Scotland, registration number SC599040. The registered office is 37 Main Street, Roslin, MIDLOTHIAN, EH25 9LA, 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
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.
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.
4
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Other debtors
6,791 
- 
5
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
550 
953 
Taxes and social security
5,422 
- 
Other creditors
(401)
997 
Loans from directors
26,611 
4,681 
Accruals
134 
117 
32,316 
6,748 
6
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
(1,443)
- 
Other creditors
3,850 
9,140 
2,407 
9,140 
7
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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