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Registered number: SC273555

Perfect Harmony (Scotland) Ltd

ACCOUNTS
FOR THE YEAR ENDED 30/09/2024

Prepared By:
Cass N Co Ltd
Accountants - IFA
18 Mallpark Road
Montrose
Angus
DD10 8NS

Perfect Harmony (Scotland) Ltd

ACCOUNTS
FOR THE YEAR ENDED 30/09/2024
DIRECTORS
Arlene Goodwin
REGISTERED OFFICE
14 Castle Place
First Floor
Montrose
DD10 8AL
COMPANY DETAILS
Private company limited by shares registered in SC - Scotland, registered number SC273555
ACCOUNTANTS
Cass N Co Ltd
Accountants - IFA
18 Mallpark Road
Montrose
Angus
DD10 8NS

Perfect Harmony (Scotland) Ltd

ACCOUNTS
FOR THEYEARENDED30/09/2024
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-

Perfect Harmony (Scotland) Ltd

BALANCE SHEET AT 30/09/2024
20242023
Notes££
FIXED ASSETS
Intangible assets310,00010,000
Tangible assets42,7143,194
12,71413,194
CURRENT ASSETS
Stock5001,500
Cash at bank and in hand7,91915,159
8,41916,659
CREDITORS: Amounts falling due within one year61,9004,625
NET CURRENT ASSETS6,51912,034
TOTAL ASSETS LESS CURRENT LIABILITIES19,23325,228
CAPITAL AND RESERVES
Called up share capital7100100
Profit and loss account19,13325,128
SHAREHOLDERS' FUNDS19,23325,228
For the year ending 30/09/2024 the company was entitled to exemption 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 directors acknowledge their 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.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 13/01/2025 and signed on their behalf by
.............................
Arlene Goodwin
Director

Perfect Harmony (Scotland) Ltd

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30/09/2024
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant and Machineryreducing balance 25%
Fixtures and Fittingsreducing balance 15%
1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.
1e. Goodwill
Goodwill arising in connection with the acquisition of businesses is capitalised and amortised over its estimated economic life to a maximum of 20 years. Goodwill is reviewed annually for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable.

Perfect Harmony (Scotland) Ltd

2. EMPLOYEES
20242023
No.No.
Average number of employees--
3. INTANGIBLE FIXED ASSETS
Purchased
GoodwillTotal
££
Cost
At 01/10/202310,00010,000
At 30/09/202410,00010,000
Depreciation
At 30/09/2024--
Net Book Amounts
At 30/09/202410,00010,000
At 30/09/202310,00010,000
4. TANGIBLE FIXED ASSETS
Plant andFixtures
Machineryand FittingsTotal
£££
Cost
At 01/10/20233,0064,4047,410
At 30/09/20243,0064,4047,410
Depreciation
At 01/10/20232,9941,2224,216
For the year3477480
At 30/09/20242,9971,6994,696
Net Book Amounts
At 30/09/202492,7052,714
At 30/09/2023123,1823,194
5. STOCK 20242023
££
Stock comprises:
Stock5001,500
5001,500

Perfect Harmony (Scotland) Ltd

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20242023
££
UK corporation tax1,0503,745
Trade creditors-30
Accruals850850
1,9004,625
7. SHARE CAPITAL 20242023
££
Allotted, issued and fully paid:
100 Ordinary shares of £1 each100100
100100