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Company registration number: SC592184
Areti Smile Ltd
Unaudited filleted financial statements
31 March 2024
Areti Smile Ltd
Contents
Directors and other information
Accountants report
Statement of financial position and notes to the financial statements
Areti Smile Ltd
Directors and other information
Director Mr Ioannis Delliopoulos
Company number SC592184
Registered office 63/5 Slateford Road
Edinburgh
EH11 1PR
Accountants Paterson Boyd & Co
Chartered Certified Accountants
18 North Street
Glenrothes
Fife
KY7 5NA
Bankers The Royal Bank of Scotland
23/25 Rosslyn Street
Kirkcaldy
Fife
KY1 3HW
Areti Smile Ltd
Report to the director on the preparation of the
unaudited statutory financial statements of Areti Smile Ltd
Year ended 31 March 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Areti Smile Ltd for the year ended 31 March 2024 which comprise the statement of financial position and 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 Areti Smile Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Areti Smile Ltd and state those matters that we have agreed to state to them, as a body, 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 Areti Smile Ltd and its director as a body for our work or for this report.
It is your duty to ensure that Areti Smile 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 Areti Smile Ltd. You consider that Areti Smile 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 Areti Smile 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.
Paterson Boyd & Co
Chartered Certified Accountants
18 North Street
Glenrothes
Fife
KY7 5NA
27 December 2024
Areti Smile Ltd
Statement of financial position
31 March 2024
2024 2023
£ £
Fixed assets - 1,829
_______ _______
Current assets 3,364 17,458
Creditors: amounts falling due within one year ( 2,725) ( 11,103)
_______ _______
Net current assets 639 6,355
_______ _______
Total assets less current liabilities 639 8,184
Accruals and deferred income ( 637) ( 756)
_______ _______
Net assets 2 7,428
_______ _______
Capital and reserves 2 7,428
_______ _______
Notes to the financial statements
Areti Smile Ltd
Year ended 31 March 2024
1. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2023: 1 ).
2. Directors advances, credits and guarantees
During the year the director entered into the following advances and credits with the company:
2024
Balance brought forward Advances /(credits) to the director Amounts repaid Balance o/standing
£ £ £ £
Mr Ioannis Delliopoulos ( 1,179) 4,360 - 3,181
_______ _______ _______ _______
2023
Balance brought forward Advances /(credits) to the director Amounts repaid Balance o/standing
£ £ £ £
Mr Ioannis Delliopoulos 6,833 ( 1,179) ( 6,833) ( 1,179)
_______ _______ _______ _______
For the year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
- The member has not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
- The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The financial statements have been prepared in accordance with the micro-entity provisions and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
These financial statements were approved by the board of directors and authorised for issue on 27 December 2024 , and are signed on behalf of the board by:
Mr Ioannis Delliopoulos
Director
Company registration number: SC592184
The company is a private company limited by shares, registered in Scotland.