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REGISTERED NUMBER: SC772587 (Scotland)















Financial Statements for the Period 13 June 2023 to 30 June 2024

for

Theia Unlimited Limited

Theia Unlimited Limited (Registered number: SC772587)






Contents of the Financial Statements
for the Period 13 June 2023 to 30 June 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Theia Unlimited Limited

Company Information
for the Period 13 June 2023 to 30 June 2024







DIRECTOR: H V Rotsch





REGISTERED OFFICE: 24 Grandholm Gardens
Bridge Of Don
Aberdeen
AB22 8AG





REGISTERED NUMBER: SC772587 (Scotland)





ACCOUNTANTS: Findlay Brown Ltd
53 Huntly Street
Aberdeen
AB10 1TH

Theia Unlimited Limited (Registered number: SC772587)

Balance Sheet
30 June 2024

Notes £    £   
FIXED ASSETS
Tangible assets 4 64,205
Investment property 5 479,088
543,293

CURRENT ASSETS
Stocks 2,385
Debtors 6 13,700
Cash at bank 1,115
17,200
CREDITORS
Amounts falling due within one year 7 575,354
NET CURRENT LIABILITIES (558,154 )
TOTAL ASSETS LESS CURRENT LIABILITIES (14,861 )

CAPITAL AND RESERVES
Called up share capital 100
Retained earnings (14,961 )
(14,861 )

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

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

The director acknowledges his 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 11 March 2025 and were signed by:





H V Rotsch - Director


Theia Unlimited Limited (Registered number: SC772587)

Notes to the Financial Statements
for the Period 13 June 2023 to 30 June 2024

1. STATUTORY INFORMATION

Theia Unlimited 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.

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

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the period 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 period 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL.

Theia Unlimited Limited (Registered number: SC772587)

Notes to the Financial Statements - continued
for the Period 13 June 2023 to 30 June 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
Additions 66,544
At 30 June 2024 66,544
DEPRECIATION
Charge for period 2,339
At 30 June 2024 2,339
NET BOOK VALUE
At 30 June 2024 64,205

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
Additions 479,088
At 30 June 2024 479,088
NET BOOK VALUE
At 30 June 2024 479,088

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Other debtors 13,700

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Other creditors 575,354