5 April 2023 false No description of principal activity Taxfiler 2024.6 SC765086business:PrivateLimitedCompanyLtd2023-04-052024-04-30 SC7650862023-04-04 SC7650862023-04-052024-04-30 SC765086business:AuditExemptWithAccountantsReport2023-04-052024-04-30 SC765086business:FilletedAccounts2023-04-052024-04-30 SC7650862024-04-30 SC765086business:Director12023-04-052024-04-30 SC765086business:RegisteredOffice2023-04-052024-04-30 SC765086core:WithinOneYear2024-04-30 SC765086core:AfterOneYear2024-04-30 SC765086core:ShareCapitalcore:PreviouslyStatedAmount2024-04-30 SC765086core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-04-30 SC765086core:PreviouslyStatedAmount2024-04-30 SC765086business:SmallEntities2023-04-052024-04-30 SC765086countries:Scotland2023-04-052024-04-30 SC765086core:FurnitureFittings2023-04-052024-04-30 SC765086core:Goodwill2023-04-04 SC765086core:Goodwill2023-04-052024-04-30 SC765086core:Goodwill2024-04-30 SC765086core:FurnitureFittings2023-04-04 SC765086core:ComputerEquipment2023-04-04 SC765086core:ComputerEquipment2023-04-052024-04-30 SC765086core:FurnitureFittings2024-04-30 SC765086core:ComputerEquipment2024-04-30 iso4217:GBP xbrli:pure
Company Registration No. SC765086 (Scotland)
Aarjas Ltd Unaudited accounts for the period from 5 April 2023 to 30 April 2024
Aarjas Ltd Unaudited accounts Contents
Page
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Aarjas Ltd Company Information for the period from 5 April 2023 to 30 April 2024
Director
Hapreet Singh
Company Number
SC765086 (Scotland)
Registered Office
Doonfoot Stores, 96 Doonfoot Rd Ayr Ayrshire KA7 4DP
Accountants
McBlain and Davis Ltd Prestwick Business Centre Skye Road Prestwick South Ayrshire KA9 2TA
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Aarjas Ltd Statement of financial position as at 30 April 2024
2024 
Notes
£ 
Fixed assets
Intangible assets
42,584 
Tangible assets
38,015 
80,599 
Current assets
Inventories
34,500 
Debtors
604 
Cash at bank and in hand
10,950 
46,054 
Creditors: amounts falling due within one year
(49,955)
Net current liabilities
(3,901)
Total assets less current liabilities
76,698 
Creditors: amounts falling due after more than one year
(57,278)
Net assets
19,420 
Capital and reserves
Called up share capital
100 
Profit and loss account
19,320 
Shareholders' funds
19,420 
For the period ending 30 April 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 4 April 2025 and were signed on its behalf by
Hapreet Singh Director Company Registration No. SC765086
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Aarjas Ltd Notes to the Accounts for the period from 5 April 2023 to 30 April 2024
1
Statutory information
Aarjas Ltd is a private company, limited by shares, registered in Scotland, registration number SC765086. The registered office is Doonfoot Stores,, 96 Doonfoot Rd, Ayr, Ayrshire, KA7 4DP.
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
Disclaimer
"The financial projections provided are based on certain assumptions and estimates, which may or may not prove to be accurate. These projections are not intended to be a guarantee of future performance, and actual results may differ materially from those projected. We make no representation or warranty, express or implied, as to the accuracy or completeness of the information contained in these projections, and we disclaim any liability whatsoever for any loss or damage arising from reliance on these projections or their contents. This information is provided without acceptance by McBlain and Davis Ltd of any responsibility whatsoever, and any use you wish to make of the information, is therefore, entirely at your own risk
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, 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.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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:
Fixtures & fittings
20% SL
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Aarjas Ltd Notes to the Accounts for the period from 5 April 2023 to 30 April 2024
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 5 April 2023
- 
Additions
42,584 
At 30 April 2024
42,584 
Amortisation
At 5 April 2023
- 
At 30 April 2024
- 
Net book value
At 30 April 2024
42,584 
5
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 5 April 2023
- 
- 
- 
Additions
41,886 
5,632 
47,518 
At 30 April 2024
41,886 
5,632 
47,518 
Depreciation
Charge for the period
8,377 
1,126 
9,503 
At 30 April 2024
8,377 
1,126 
9,503 
Net book value
At 30 April 2024
33,509 
4,506 
38,015 
6
Debtors
2024 
£ 
Amounts falling due within one year
Trade debtors
(273)
Accrued income and prepayments
877 
604 
7
Creditors: amounts falling due within one year
2024 
£ 
VAT
(1,563)
Trade creditors
40,865 
Taxes and social security
4,638 
Other creditors
1,705 
Loans from directors
4,310 
49,955 
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Aarjas Ltd Notes to the Accounts for the period from 5 April 2023 to 30 April 2024
8
Creditors: amounts falling due after more than one year
2024 
£ 
Other creditors
57,278 
9
Average number of employees
During the period the average number of employees was 6.
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