1 August 2023 false No description of principal activity Taxfiler 2024.6 SC739721business:PrivateLimitedCompanyLtd2023-08-012024-07-31 SC7397212023-07-31 SC7397212023-08-012024-07-31 SC739721business:AuditExempt-NoAccountantsReport2023-08-012024-07-31 SC739721business:FilletedAccounts2023-08-012024-07-31 SC7397212024-07-31 SC739721business:Director12023-08-012024-07-31 SC739721business:Director22023-08-012024-07-31 SC739721business:RegisteredOffice2023-08-012024-07-31 SC7397212023-07-31 SC739721core:WithinOneYear2024-07-31 SC739721core:WithinOneYear2023-07-31 SC739721core:AfterOneYear2024-07-31 SC739721core:AfterOneYear2023-07-31 SC739721core:ShareCapitalcore:PreviouslyStatedAmount2024-07-31 SC739721core:ShareCapitalcore:PreviouslyStatedAmount2023-07-31 SC739721core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-07-31 SC739721core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-07-31 SC739721core:PreviouslyStatedAmount2024-07-31 SC739721core:PreviouslyStatedAmount2023-07-31 SC739721business:SmallEntities2023-08-012024-07-31 SC739721countries:Scotland2023-08-012024-07-31 SC739721core:PlantMachinery2023-08-012024-07-31 SC739721core:FurnitureFittings2023-08-012024-07-31 SC739721core:PlantMachinery2023-07-31 SC739721core:FurnitureFittings2023-07-31 SC739721core:PlantMachinery2024-07-31 SC739721core:FurnitureFittings2024-07-31 SC7397212022-08-012023-07-31 iso4217:GBP xbrli:pure
Company Registration No. SC739721 (Scotland)
ELKA (SCOTLAND) LTD Unaudited accounts for the year ended 31 July 2024
ELKA (SCOTLAND) LTD Unaudited accounts Contents
Page
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ELKA (SCOTLAND) LTD Company Information for the year ended 31 July 2024
Directors
Irdis Tola Alban Tola
Company Number
SC739721 (Scotland)
Registered Office
. C/O THE DEAN TAVERN 80 MAIN STREET NEWTONGRANGE MIDLOTHIAN EH22 4NA UNITED KINGDOM
Accountants
Brendan Lacey Accounting 34 South Chesters Medway Bonnyrigg EH19 3GG
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ELKA (SCOTLAND) LTD Statement of financial position as at 31 July 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
10,632 
- 
Current assets
Debtors
- 
15,000 
Cash at bank and in hand
(1,147)
19,985 
(1,147)
34,985 
Creditors: amounts falling due within one year
(58,866)
(33,894)
Net current (liabilities)/assets
(60,013)
1,091 
Total assets less current liabilities
(49,381)
1,091 
Creditors: amounts falling due after more than one year
5,022 
- 
Net (liabilities)/assets
(44,359)
1,091 
Capital and reserves
Called up share capital
20 
20 
Profit and loss account
(44,379)
1,071 
Shareholders' funds
(44,359)
1,091 
For the year ending 31 July 2024 the company was entitled to exemption from audit 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 23 March 2025 and were signed on its behalf by
Irdis Tola Director Company Registration No. SC739721
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ELKA (SCOTLAND) LTD Notes to the Accounts for the year ended 31 July 2024
1
Statutory information
ELKA (SCOTLAND) LTD is a private company, limited by shares, registered in Scotland, registration number SC739721. The registered office is . C/O THE DEAN TAVERN, 80 MAIN STREET, NEWTONGRANGE, MIDLOTHIAN, EH22 4NA, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20%
Fixtures & fittings
20%
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 August 2023
- 
- 
- 
Additions
10,003 
629 
10,632 
At 31 July 2024
10,003 
629 
10,632 
Depreciation
At 31 July 2024
- 
- 
- 
Net book value
At 31 July 2024
10,003 
629 
10,632 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due after more than one year
Other debtors
- 
15,000 
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ELKA (SCOTLAND) LTD Notes to the Accounts for the year ended 31 July 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
13,852 
17,084 
Trade creditors
475 
- 
Taxes and social security
28,740 
15,610 
Other creditors
6,328 
- 
Loans from directors
9,520 
- 
Accruals
(49)
1,200 
58,866 
33,894 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Other creditors
(5,000)
- 
Loans from directors
(22)
- 
(5,022)
- 
8
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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