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REGISTERED NUMBER: SC764899 (Scotland)











Unaudited Financial Statements

for the Period 4th April 2023 to 30th April 2024

for

Ak Building (Scotland) Limited

Ak Building (Scotland) Limited (Registered number: SC764899)






Contents of the Financial Statements
for the Period 4th April 2023 to 30th April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3 to 4


Ak Building (Scotland) Limited

Company Information
for the Period 4th April 2023 to 30th April 2024







DIRECTOR: A Kosciuk





REGISTERED OFFICE: Clarence Cottage
Toppinghead
Kirkpatrick Fleming
Lockerbie
DUMFRIESSHIRE
DG11 3BE





REGISTERED NUMBER: SC764899 (Scotland)





ACCOUNTANTS: Farries Kirk & McVean
Dumfries Enterprise Park
Heathhall
Dumfries
DUMFRIESSHIRE
DG1 3SJ

Ak Building (Scotland) Limited (Registered number: SC764899)

Balance Sheet
30th April 2024

Notes £    £   
FIXED ASSETS
Tangible assets 4 18,400

CURRENT ASSETS
Debtors 5 59,812
Cash at bank 145
59,957
CREDITORS
Amounts falling due within one year 6 88,613
NET CURRENT LIABILITIES (28,656 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(10,256

)

CAPITAL AND RESERVES
Called up share capital 1
Retained earnings (10,257 )
(10,256 )

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

The members have not required the company to obtain an audit of its financial statements for the period ended 30th April 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 21st June 2024 and were signed by:





A Kosciuk - Director


Ak Building (Scotland) Limited (Registered number: SC764899)

Notes to the Financial Statements
for the Period 4th April 2023 to 30th April 2024

1. STATUTORY INFORMATION

Ak Building (Scotland) 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 15% on reducing balance

Amounts written off each asset over the estimated useful life represent cost less residual value.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 1 .

Ak Building (Scotland) Limited (Registered number: SC764899)

Notes to the Financial Statements - continued
for the Period 4th April 2023 to 30th April 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
Additions 22,870
At 30th April 2024 22,870
DEPRECIATION
Charge for period 4,470
At 30th April 2024 4,470
NET BOOK VALUE
At 30th April 2024 18,400

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Trade debtors 27,047
Other debtors 32,765
59,812

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Bank loans and overdrafts 28,627
Trade creditors 56,597
Taxation and social security 2,789
Other creditors 600
88,613