1 July 2023 false No description of principal activity Taxfiler 2024.6 SC735364business:PrivateLimitedCompanyLtd2023-07-012024-06-30 SC7353642023-06-30 SC7353642023-07-012024-06-30 SC735364business:AuditExemptWithAccountantsReport2023-07-012024-06-30 SC735364business:FilletedAccounts2023-07-012024-06-30 SC7353642024-06-30 SC735364business:Director12023-07-012024-06-30 SC735364business:RegisteredOffice2023-07-012024-06-30 SC7353642023-06-30 SC735364core:WithinOneYear2024-06-30 SC735364core:WithinOneYear2023-06-30 SC735364core:AfterOneYear2024-06-30 SC735364core:AfterOneYear2023-06-30 SC735364core:ShareCapitalcore:PreviouslyStatedAmount2024-06-30 SC735364core:ShareCapitalcore:PreviouslyStatedAmount2023-06-30 SC735364core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-06-30 SC735364core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-06-30 SC735364core:PreviouslyStatedAmount2024-06-30 SC735364core:PreviouslyStatedAmount2023-06-30 SC735364business:SmallEntities2023-07-012024-06-30 SC735364countries:Scotland2023-07-012024-06-30 SC735364core:LandBuildings2023-07-012024-06-30 SC735364core:LandBuildings2023-06-30 SC735364core:LandBuildings2024-06-30 SC7353642022-06-132023-06-30 iso4217:GBP xbrli:pure
Company Registration No. SC735364 (Scotland)
Arosan Limited Unaudited accounts for the year ended 30 June 2024
Arosan Limited Unaudited accounts Contents
Page
- 2 -
Arosan Limited Company Information for the year ended 30 June 2024
Director
K White
Company Number
SC735364 (Scotland)
Registered Office
74 Berkeley Street Glasgow G3 7DS
Accountants
Assenti & Noble Ltd 18 Mosshead Road Bearsden Glasgow G61 3HN
- 3 -
Arosan Limited Statement of financial position as at 30 June 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
152,326 
152,326 
Current assets
Cash at bank and in hand
465 
3,465 
Creditors: amounts falling due within one year
(11,476)
(8,061)
Net current liabilities
(11,011)
(4,596)
Total assets less current liabilities
141,315 
147,730 
Creditors: amounts falling due after more than one year
(143,100)
(148,460)
Net liabilities
(1,785)
(730)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(1,786)
(731)
Shareholders' funds
(1,785)
(730)
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 his 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 21 March 2025 and were signed on its behalf by
K White Director Company Registration No. SC735364
- 4 -
Arosan Limited Notes to the Accounts for the year ended 30 June 2024
1
Statutory information
Arosan Limited is a private company, limited by shares, registered in Scotland, registration number SC735364. The registered office is 74 Berkeley Street, Glasgow, G3 7DS.
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.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents net rents received, excluding value added tax.
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:
Land & buildings
No depreciation provided
4
Tangible fixed assets
Land & buildings 
£ 
Cost or valuation
At cost 
At 1 July 2023
152,326 
At 30 June 2024
152,326 
Depreciation
At 30 June 2024
- 
Net book value
At 30 June 2024
152,326 
At 30 June 2023
152,326 
- 5 -
Arosan Limited Notes to the Accounts for the year ended 30 June 2024
5
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
4,984 
4,984 
Other creditors
3,836 
1,007 
Accruals
2,656 
2,070 
11,476 
8,061 
6
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
73,228 
75,588 
Loans from directors
69,872 
72,872 
143,100 
148,460 
7
Average number of employees
During the year the average number of employees was 0 (2023: 0).
- 6 -