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Registered Number: SC409810
Scotland

 

 

 

ELITE TAILORING AND ALTERATIONS LIMITED



Abridged Accounts
 


Period of accounts

Start date: 01 November 2023

End date: 31 October 2024
Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 October 2024 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
CounTax Accounting and Tax Services
31 October 2024



....................................................

CounTax Accounting and Tax Services

1 Airyhall Terrace
Aberdeen
Aberdeen city
AB15 7QN
28 May 2025
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 956    1,026 
956    1,026 
Current assets      
Debtors 53   
Cash at bank and in hand 7,520    11,234 
7,573    11,234 
Creditors: amount falling due within one year (101)   (686)
Net current assets 7,472    10,548 
 
Total assets less current liabilities 8,428    11,574 
Net assets 8,428    11,574 
 

Capital and reserves
     
Called up share capital 2    2 
Profit and loss account 8,426    11,572 
Shareholders' funds 8,428    11,574 
 


For the year ended 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 28 May 2025 and were signed by:


-------------------------------
BINGOL Seyh Samil
Director
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General Information
ELITE TAILORING AND ALTERATIONS LIMITED is a private company, limited by shares, registered in Scotland, registration number SC409810, registration address 12 HOLBURN STREET, ABERDEEN, AB10 6TE.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 20% Reducing Balance
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
2.

Average number of employees

Average number of employees during the year was 3 (2023 : 3).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Fixtures and Fittings   Total
  £   £   £
At 01 November 2023 1,602      1,602 
Additions   250    250 
Disposals    
At 31 October 2024 1,602    250    1,852 
Depreciation
At 01 November 2023 576      576 
Charge for year 259    61    320 
On disposals    
At 31 October 2024 835    61    896 
Net book values
Closing balance as at 31 October 2024 767    189    956 
Opening balance as at 01 November 2023 1,026      1,026 

The net book value of Fixtures and Fittings includes £ 189 in respect of assets leased under finance leases or hire purchase contracts.

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