IRIS Accounts Production v25.1.0.734 SC558927 Board of Directors 1.3.24 28.2.25 28.2.25 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC5589272024-02-29SC5589272025-02-28SC5589272024-03-012025-02-28SC5589272023-02-28SC5589272023-03-012024-02-29SC5589272024-02-29SC558927ns15:Scotland2024-03-012025-02-28SC558927ns14:PoundSterling2024-03-012025-02-28SC558927ns10:Director12024-03-012025-02-28SC558927ns10:PrivateLimitedCompanyLtd2024-03-012025-02-28SC558927ns10:SmallEntities2024-03-012025-02-28SC558927ns10:AuditExempt-NoAccountantsReport2024-03-012025-02-28SC558927ns10:SmallCompaniesRegimeForDirectorsReport2024-03-012025-02-28SC558927ns10:SmallCompaniesRegimeForAccounts2024-03-012025-02-28SC558927ns10:FullAccounts2024-03-012025-02-28SC558927ns10:Director22024-03-012025-02-28SC558927ns10:RegisteredOffice2024-03-012025-02-28SC558927ns5:CurrentFinancialInstruments2025-02-28SC558927ns5:CurrentFinancialInstruments2024-02-29SC558927ns5:ShareCapital2025-02-28SC558927ns5:ShareCapital2024-02-29SC558927ns5:RetainedEarningsAccumulatedLosses2025-02-28SC558927ns5:RetainedEarningsAccumulatedLosses2024-02-29SC558927ns5:FurnitureFittings2024-03-012025-02-28SC558927ns5:ComputerEquipment2024-03-012025-02-28SC558927ns5:FurnitureFittings2024-02-29SC558927ns5:ComputerEquipment2024-02-29SC558927ns5:FurnitureFittings2025-02-28SC558927ns5:ComputerEquipment2025-02-28SC558927ns5:FurnitureFittings2024-02-29SC558927ns5:ComputerEquipment2024-02-29SC558927ns5:WithinOneYearns5:CurrentFinancialInstruments2025-02-28SC558927ns5:WithinOneYearns5:CurrentFinancialInstruments2024-02-29SC558927ns10:Director222024-02-29SC558927ns10:Director222023-02-28SC558927ns10:Director222024-03-012025-02-28SC558927ns10:Director222023-03-012024-02-29SC558927ns10:Director222025-02-28SC558927ns10:Director222024-02-29SC5589271ns10:Director12024-02-29SC5589271ns10:Director12023-02-28SC5589271ns10:Director12024-03-012025-02-28SC5589271ns10:Director12023-03-012024-02-29SC5589271ns10:Director12025-02-28SC5589271ns10:Director12024-02-29
REGISTERED NUMBER: SC558927 (Scotland)















Unaudited Financial Statements

for the Year Ended 28 February 2025

for

Aloci Limited

Aloci Limited (Registered number: SC558927)






Contents of the Financial Statements
for the Year Ended 28 February 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Aloci Limited

Company Information
for the Year Ended 28 February 2025







DIRECTORS: Mrs N Laurenson
Mr G A C Laurenson





REGISTERED OFFICE: 42 Queens Road
Aberdeen
AB15 4YE





REGISTERED NUMBER: SC558927 (Scotland)





ACCOUNTANTS: SBP
Accountants
42 Queens Road
Aberdeen
AB15 4YE

Aloci Limited (Registered number: SC558927)

Balance Sheet
28 February 2025

28.2.25 29.2.24
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 963 2,119

CURRENT ASSETS
Debtors 5 20,500 3,238
Cash at bank 49,452 53,612
69,952 56,850
CREDITORS
Amounts falling due within one year 6 17,707 9,636
NET CURRENT ASSETS 52,245 47,214
TOTAL ASSETS LESS CURRENT
LIABILITIES

53,208

49,333

PROVISIONS FOR LIABILITIES 189 403
NET ASSETS 53,019 48,930

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 53,017 48,928
53,019 48,930

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Aloci Limited (Registered number: SC558927)

Balance Sheet - continued
28 February 2025


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 Board of Directors and authorised for issue on 7 May 2025 and were signed on its behalf by:





Mr G A C Laurenson - Director


Aloci Limited (Registered number: SC558927)

Notes to the Financial Statements
for the Year Ended 28 February 2025

1. STATUTORY INFORMATION

Aloci 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.
Fixtures and fittings - 20% on reducing balance
Computer equipment - 33% on cost

Taxation
Taxation for the year 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 year 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

Aloci Limited (Registered number: SC558927)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2025

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 March 2024
and 28 February 2025 1,162 7,419 8,581
DEPRECIATION
At 1 March 2024 857 5,605 6,462
Charge for year 61 1,095 1,156
At 28 February 2025 918 6,700 7,618
NET BOOK VALUE
At 28 February 2025 244 719 963
At 29 February 2024 305 1,814 2,119

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.25 29.2.24
£    £   
Trade debtors 6,747 -
Other debtors 13,753 3,238
20,500 3,238

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.25 29.2.24
£    £   
Taxation and social security 15,976 7,483
Other creditors 1,731 2,153
17,707 9,636

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 28 February 2025 and 29 February 2024:

28.2.25 29.2.24
£    £   
Mrs N Laurenson
Balance outstanding at start of year (117 ) 11,137
Amounts advanced 117 194
Amounts repaid (180 ) (11,448 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (180 ) (117 )

Aloci Limited (Registered number: SC558927)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2025

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

Mr G A C Laurenson
Balance outstanding at start of year (360 ) (643 )
Amounts advanced 12,802 9,463
Amounts repaid (3,655 ) (9,180 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 8,787 (360 )

8. ULTIMATE CONTROLLING PARTY

The company is controlled by the directors who own 100% of the share capital.