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AUGMENTUM360 LTD

Registered Number
SC507763
(Scotland)

Unaudited Financial Statements for the Period ended
30 September 2024

AUGMENTUM360 LTD
Company Information
for the period from 1 July 2023 to 30 September 2024

Directors

Mario Antonio Panetta
Ian Sinclair Smith
Andrew John Watson

Registered Address

Marionfield
South Road
Cupar
KY15 5JF

Registered Number

SC507763 (Scotland)
AUGMENTUM360 LTD
Balance Sheet as at
30 September 2024

Notes

30 Sep 2024

30 Jun 2023

£

£

£

£

Fixed assets
Tangible assets3230329
230329
Current assets
Debtors4-9,650
Cash at bank and on hand4,6684,718
4,66814,368
Creditors amounts falling due within one year5(2,401)(22,328)
Net current assets (liabilities)2,267(7,960)
Total assets less current liabilities2,497(7,631)
Provisions for liabilities(44)(63)
Net assets2,453(7,694)
Capital and reserves
Called up share capital33
Profit and loss account2,450(7,697)
Shareholders' funds2,453(7,694)
The financial statements were approved and authorised for issue by the Board of Directors on 14 January 2025, and are signed on its behalf by:
Mario Antonio Panetta
Director
Registered Company No. SC507763
AUGMENTUM360 LTD
Notes to the Financial Statements
for the period ended 30 September 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Office Equipment5
2.Average number of employees

20242023
Average number of employees during the year33
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 July 23395395
At 30 September 24395395
Depreciation and impairment
At 01 July 236666
Charge for year9999
At 30 September 24165165
Net book value
At 30 September 24230230
At 30 June 23329329
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables-9,334
Prepayments and accrued income-316
Total-9,650
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables-5,876
Taxation and social security140840
Other creditors2,26115,612
Total2,40122,328