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Registered Number: SC564545
Scotland

 

 

 

ARIA (SCOTLAND) LTD


Abridged Accounts
 


Period of accounts

Start date: 01 May 2023

End date: 30 April 2024
Chartered Accountant's report to the Board of Directors on the preparation of the unaudited statutory accounts of Aria (Scotland) Ltd for the year ended 30 April 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Aria (Scotland) Ltd for the year ended 30 April 2024 as set out on pages titled Income Statement and Statement of Financial Position and the related Notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants of Scotland, 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 Board of Directors of Aria (Scotland) Ltd , as a body, in accordance with the terms of our engagement letter dated 03 January 2025.

Our work has been undertaken solely to prepare for your approval the accounts of Aria (Scotland) Ltd and state those matters that we have agreed to state to the Board of Directors of Aria (Scotland) Ltd, as a body, in this report in accordance with the requirements of the Institute of Chartered Accountants of Scotland 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 Aria (Scotland) Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Aria (Scotland) Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Aria (Scotland) Ltd .

You consider that Aria (Scotland) 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 accounts of Aria (Scotland) 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 accounts.



....................................................
Colin A. Dempster, M.A., C.A.
39 Bridge Street
Strathaven
Lanarkshire
ML10 6AN
20 February 2025
1
 
 
Notes
 
2024
£
  2023
£
Current assets      
Debtors   4,000 
Cash at bank and in hand 1,896    1,381 
1,896    5,381 
Creditors: amount falling due within one year (200)   (3,140)
Net current assets 1,696    2,241 
 
Total assets less current liabilities 1,696    2,241 
Net assets 1,696    2,241 
 

Capital and reserves
     
Called up share capital 3 150    150 
Profit and loss account 1,546    2,091 
Shareholders' funds 1,696    2,241 
 


For the year ended 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 20 February 2025 and were signed on its behalf by:


-------------------------------
Donald Cooper
Director
2
General Information
Aria (Scotland) Ltd is a private company, limited by shares, registered in Scotland, registration number SC564545, registration address The Bakery, 7 Townhead Street, Strathaven, Lanarkshire, ML10 6AB.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of services supplied by the company. The company is not registered for Value Added Tax.
2.

Average number of employees

Average number of employees during the year was 0 (2023 : 0).
3.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
150 Ordinary shares of £1.00 each 150    150 
150    150 

3