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ARDENT MODULAR SYSTEMS LIMITED

Registered Number
SC460058
(Scotland)

Unaudited Financial Statements for the Year ended
31 October 2024

ARDENT MODULAR SYSTEMS LIMITED
Company Information
for the year from 1 November 2023 to 31 October 2024

Director

KEANE, Robert

Registered Address

19 Adelphi
Merchant Quarter
Aberdeen
AB11 5BL

Registered Number

SC460058 (Scotland)
ARDENT MODULAR SYSTEMS LIMITED
Balance Sheet as at
31 October 2024

Notes

2024

2023

£

£

£

£

Called up share capital not paid33
Fixed assets
Tangible assets3569,900-
569,900-
Current assets
Stocks4-659
Debtors118,975118,975
Cash at bank and on hand52576
119,500119,710
Creditors amounts falling due within one year5(18,517)(2,636)
Net current assets (liabilities)100,986117,077
Total assets less current liabilities670,886117,077
Creditors amounts falling due after one year6(667,887)(116,745)
Net assets2,999332
Capital and reserves
Called up share capital183
Profit and loss account2,981329
Shareholders' funds2,999332
The financial statements were approved and authorised for issue by the Director on 12 July 2025, and are signed on its behalf by:
KEANE, Robert
Director
Registered Company No. SC460058
ARDENT MODULAR SYSTEMS LIMITED
Notes to the Financial Statements
for the year ended 31 October 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2.Average number of employees

20242023
Average number of employees during the year00
3.Tangible fixed assets

Land & buildings

Total

££
Cost or valuation
Additions569,900569,900
At 31 October 24569,900569,900
Net book value
At 31 October 24569,900569,900
At 31 October 23--
4.Stocks

2024

2023

££
Work in progress-659
Total-659
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables7,381120
Taxation and social security6221
Other creditors2,0192,318
Accrued liabilities and deferred income8,495197
Total18,5172,636
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Creditors: amounts due after one year

2024

2023

££
Amounts owed to related parties667,887116,745
Total667,887116,745