1 September 2023 false No description of principal activity Taxfiler 2024.6 SC739938business:PrivateLimitedCompanyLtd2023-09-012024-08-31 SC7399382023-08-31 SC7399382023-09-012024-08-31 SC739938business:AuditExempt-NoAccountantsReport2023-09-012024-08-31 SC739938business:FilletedAccounts2023-09-012024-08-31 SC7399382024-08-31 SC7399382023-08-31 SC739938core:WithinOneYear2024-08-31 SC739938core:WithinOneYear2023-08-31 SC739938core:AfterOneYear2024-08-31 SC739938core:AfterOneYear2023-08-31 SC739938core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-08-31 SC739938core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-08-31 SC739938core:PreviouslyStatedAmount2024-08-31 SC739938core:PreviouslyStatedAmount2023-08-31 SC739938business:SmallEntities2023-09-012024-08-31 SC739938business:Director12023-09-012024-08-31 SC739938countries:Scotland2023-09-012024-08-31 SC739938business:RegisteredOffice2023-09-012024-08-31 SC739938core:LandBuildings2023-08-31 SC739938core:LandBuildings2023-09-012024-08-31 SC739938core:LandBuildings2024-08-31 SC7399382022-09-012023-08-31 iso4217:GBP xbrli:pure
Caleria Limited Statement of financial position as at 31 August 2024
2024 
2023 
Notes
£ 
£ 
Called up share capital not paid
(2)
(2)
Fixed assets
Tangible assets
326,463 
228,813 
Current assets
Debtors
(1,525)
2,040 
Cash at bank and in hand
94,091 
692 
92,566 
2,732 
Creditors: amounts falling due within one year
(371,734)
(247,265)
Net current liabilities
(279,168)
(244,533)
Total assets less current liabilities
47,293 
(15,722)
Creditors: amounts falling due after more than one year
(55,500)
- 
Net liabilities
(8,207)
(15,722)
Capital and reserves
Profit and loss account
(8,207)
(15,722)
Shareholders' funds
(8,207)
(15,722)
For the year ending 31 August 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 directors acknowledge their 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 of Directors and authorised for issue on 15 May 2025 and were signed on its behalf by
Arshdeep Jindal Director Company Registration No. SC739938
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Caleria Limited Notes to the Accounts for the year ended 31 August 2024
1
Statutory information
Caleria Limited is a private company, limited by shares, registered in Scotland, registration number SC739938. The registered office is Caleria, 272 Bath Street, Glasgow, Lanarkshire, G2 4JR, 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
These financial statements for the year ended 31 August 2024 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 September 2022. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
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:
4
Tangible fixed assets
Land & buildings 
£ 
Cost or valuation
At cost 
At 1 September 2023
228,813 
Additions
135,150 
Disposals
(37,500)
At 31 August 2024
326,463 
Depreciation
At 31 August 2024
- 
Net book value
At 31 August 2024
326,463 
At 31 August 2023
228,813 
- 2 -
Caleria Limited Notes to the Accounts for the year ended 31 August 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
(1,525)
- 
Other debtors
- 
2,040 
(1,525)
2,040 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
106,265 
126,265 
VAT
55 
- 
Trade creditors
31,986 
1,026 
Other creditors
109,331 
55,500 
Loans from directors
123,826 
64,202 
Accruals
271 
272 
371,734 
247,265 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Other creditors
55,500 
- 
8
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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