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REGISTERED NUMBER: SC622214 (Scotland)















Unaudited Financial Statements For The Year Ended 29 February 2024

for

AKS Battlefield Ltd

AKS Battlefield Ltd (Registered number: SC622214)






Contents of the Financial Statements
For The Year Ended 29 February 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


AKS Battlefield Ltd

Company Information
For The Year Ended 29 February 2024







DIRECTOR: M Shahzad





REGISTERED OFFICE: 529 Great Western Road
Glasgow
G12 8HN





REGISTERED NUMBER: SC622214 (Scotland)





ACCOUNTANTS: Ahmad & Nabi Mcmullan
95-107 Lancefield Street
Glasgow
Lanarkshire
G3 8HZ

AKS Battlefield Ltd (Registered number: SC622214)

Balance Sheet
29 February 2024

29.2.24 28.2.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 63,000 63,000
Tangible assets 5 81,539 89,243
144,539 152,243

CURRENT ASSETS
Stocks 4,036 2,536
Debtors 6 20,291 -
Cash at bank and in hand 3,359 8,643
27,686 11,179
CREDITORS
Amounts falling due within one year 7 57,631 23,665
NET CURRENT LIABILITIES (29,945 ) (12,486 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

114,594

139,757

CREDITORS
Amounts falling due after more than one
year

8

188,252

198,000
NET LIABILITIES (73,658 ) (58,243 )

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 10 (73,758 ) (58,343 )
SHAREHOLDERS' FUNDS (73,658 ) (58,243 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 February 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 February 2024 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.

AKS Battlefield Ltd (Registered number: SC622214)

Balance Sheet - continued
29 February 2024


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 29 November 2024 and were signed by:





M Shahzad - Director


AKS Battlefield Ltd (Registered number: SC622214)

Notes to the Financial Statements
For The Year Ended 29 February 2024

1. STATUTORY INFORMATION

AKS Battlefield 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.

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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

AKS Battlefield Ltd (Registered number: SC622214)

Notes to the Financial Statements - continued
For The Year Ended 29 February 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 21 (2023 - 8 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 March 2023
and 29 February 2024 63,000
NET BOOK VALUE
At 29 February 2024 63,000
At 28 February 2023 63,000

5. TANGIBLE FIXED ASSETS
Plant and
machinery
£   
COST
At 1 March 2023 149,354
Additions 12,681
At 29 February 2024 162,035
DEPRECIATION
At 1 March 2023 60,111
Charge for year 20,385
At 29 February 2024 80,496
NET BOOK VALUE
At 29 February 2024 81,539
At 28 February 2023 89,243

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
29.2.24 28.2.23
£    £   
Other debtors 20,291 -

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
29.2.24 28.2.23
£    £   
Bank loans and overdrafts 10,000 10,000
Trade creditors 3,049 3,050
Pensions 236 -
PAYE 122 -
VAT 40,818 4,660
Directors' current accounts - 3,985
Accrued expenses 3,406 1,970
57,631 23,665

AKS Battlefield Ltd (Registered number: SC622214)

Notes to the Financial Statements - continued
For The Year Ended 29 February 2024

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
29.2.24 28.2.23
£    £   
Bank loans - 1-2 years 188,252 198,000

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 29.2.24 28.2.23
value: £    £   
100 Ordinary £1.00 100 100

10. RESERVES
Retained
earnings
£   

At 1 March 2023 (58,343 )
Deficit for the year (15,415 )
At 29 February 2024 (73,758 )