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REGISTERED NUMBER: SC247478 (Scotland)















Unaudited Financial Statements For The Year Ended 30 April 2024

for

A & H (SCOTLAND) Limited

A & H (SCOTLAND) Limited (Registered number: SC247478)






Contents of the Financial Statements
For The Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


A & H (SCOTLAND) Limited

Company Information
For The Year Ended 30 April 2024







DIRECTOR: Mrs H Khalid





SECRETARY: M Ahmad





REGISTERED OFFICE: C/O Ahmad & Nabi-McMullan Accountants
3rd floor
95-107 Lancefield Street
Glasgow
Lanarkshire
G3 8HZ





REGISTERED NUMBER: SC247478 (Scotland)





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

A & H (SCOTLAND) Limited (Registered number: SC247478)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 536,929 536,929

CURRENT ASSETS
Cash at bank 4,265 15,587

CREDITORS
Amounts falling due within one year 5 7,960 10,698
NET CURRENT (LIABILITIES)/ASSETS (3,695 ) 4,889
TOTAL ASSETS LESS CURRENT
LIABILITIES

533,234

541,818

CREDITORS
Amounts falling due after more than one
year

6

167,404

209,980
NET ASSETS 365,830 331,838

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 9 365,730 331,738
SHAREHOLDERS' FUNDS 365,830 331,838

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

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 12 December 2024 and were signed by:



Mrs H Khalid - Director


A & H (SCOTLAND) Limited (Registered number: SC247478)

Notes to the Financial Statements
For The Year Ended 30 April 2024

1. STATUTORY INFORMATION

A & H (SCOTLAND) Limited 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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.

3. EMPLOYEES AND DIRECTORS

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

A & H (SCOTLAND) Limited (Registered number: SC247478)

Notes to the Financial Statements - continued
For The Year Ended 30 April 2024

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 May 2023
and 30 April 2024 536,929 9,679 546,608
DEPRECIATION
At 1 May 2023
and 30 April 2024 - 9,679 9,679
NET BOOK VALUE
At 30 April 2024 536,929 - 536,929
At 30 April 2023 536,929 - 536,929

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Tax 7,960 10,698

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.4.24 30.4.23
£    £   
Bank loans (see note 7) 20,543 48,539
Directors loan 268,516 268,516
Director's Loan (Honey) (71,105 ) (63,725 )
Director's Loan( Mr Ahmad) (67,550 ) (60,350 )
Director's loan acc(Dividends) 17,000 17,000
167,404 209,980

Amounts falling due in more than five years:

Repayable by instalments
Bank loans 20,543 48,539

7. LOANS

An analysis of the maturity of loans is given below:

30.4.24 30.4.23
£    £   
Amounts falling due in more than five years:
Repayable by instalments
Bank loans 20,543 48,539

A & H (SCOTLAND) Limited (Registered number: SC247478)

Notes to the Financial Statements - continued
For The Year Ended 30 April 2024

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.4.24 30.4.23
value: £    £   
100 Ordinary 1 100 100

9. RESERVES
Retained
earnings
£   

At 1 May 2023 331,738
Profit for the year 33,992
At 30 April 2024 365,730