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Company Registration No. SC701009 (Scotland)
Emma Loen Limited Unaudited accounts for the year ended 30 June 2024
Emma Loen Limited Unaudited accounts Contents
Page
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Emma Loen Limited Company Information for the year ended 30 June 2024
Director
Emma Loen
Secretary
Bill Templeton
Company Number
SC701009 (Scotland)
Registered Office
13 Heath Avenue Kirkintilloch Glasgow G66 4LG Scotland
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Emma Loen Limited Statement of financial position as at 30 June 2024
2024 
2023 
Notes
£ 
£ 
Called up share capital not paid
1 
1 
Fixed assets
Tangible assets
967 
967 
Current assets
Inventories
2,000 
2,000 
Debtors
19,827 
23,518 
Cash at bank and in hand
12,195 
41,067 
34,022 
66,585 
Creditors: amounts falling due within one year
(12,854)
(31,561)
Net current assets
21,168 
35,024 
Net assets
22,136 
35,992 
Capital and reserves
Profit and loss account
22,136 
35,992 
Shareholders' funds
22,136 
35,992 
For the year ending 30 June 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 director acknowledges her 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 and authorised for issue on 27 March 2025 and were signed on its behalf by
Emma Loen Director Company Registration No. SC701009
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Emma Loen Limited Notes to the Accounts for the year ended 30 June 2024
1
Statutory information
Emma Loen Limited is a private company, limited by shares, registered in Scotland, registration number SC701009. The registered office is 13 Heath Avenue, Kirkintilloch , Glasgow, G66 4LG, Scotland.
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
25% over 4 years
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 July 2023
967 
At 30 June 2024
967 
Depreciation
At 30 June 2024
- 
Net book value
At 30 June 2024
967 
At 30 June 2023
967 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
970 
Amounts falling due after more than one year
Amounts due from group undertakings etc.
19,827 
22,548 
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Emma Loen Limited Notes to the Accounts for the year ended 30 June 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
- 
570 
Taxes and social security
- 
17,978 
Other creditors
5,617 
(646)
Loans from directors
7,237 
7,236 
Accruals
- 
6,423 
12,854 
31,561 
7
Average number of employees
During the year the average number of employees was 7 (2023: 7).
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