1 January 2024 false No description of principal activity Taxfiler 2024.6 SC466480business:PrivateLimitedCompanyLtd2024-01-012024-12-31 SC4664802023-12-31 SC4664802024-01-012024-12-31 SC466480business:AuditExempt-NoAccountantsReport2024-01-012024-12-31 SC466480business:FilletedAccounts2024-01-012024-12-31 SC4664802024-12-31 SC466480business:Director12024-01-012024-12-31 SC466480business:Director22024-01-012024-12-31 SC4664802023-12-31 SC466480core:WithinOneYear2024-12-31 SC466480core:WithinOneYear2023-12-31 SC466480core:AfterOneYear2024-12-31 SC466480core:AfterOneYear2023-12-31 SC466480core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-12-31 SC466480core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-12-31 SC466480core:PreviouslyStatedAmount2024-12-31 SC466480core:PreviouslyStatedAmount2023-12-31 SC466480business:SmallEntities2024-01-012024-12-31 SC466480countries:Scotland2024-01-012024-12-31 SC466480core:LandBuildings2023-12-31 SC466480core:LandBuildings2024-01-012024-12-31 SC466480core:LandBuildings2024-12-31 SC4664802023-01-012023-12-31 iso4217:GBP xbrli:pure
Company Registration No. SC466480 (Scotland)
Elm Row Post Office & Newsagents Limited Unaudited accounts for the year ended 31 December 2024
Elm Row Post Office & Newsagents Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Elm Row Post Office & Newsagents Limited Company Information for the year ended 31 December 2024
Directors
IQBAL, Samina IQBAL, Javed
Company Number
SC466480 (Scotland)
Accountants
McCreath Accountancy Phoenix House Phoenix Business Park Paisley Renfrewshire PA1 2BH
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Elm Row Post Office & Newsagents Limited Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
- 
10,147 
Current assets
Inventories
145,362 
147,738 
Debtors
5
24,903 
- 
Cash at bank and in hand
(3,479)
61,220 
166,786 
208,958 
Creditors: amounts falling due within one year
6
(20,758)
(39,787)
Net current assets
146,028 
169,171 
Total assets less current liabilities
146,028 
179,318 
Creditors: amounts falling due after more than one year
7
(17,464)
(60,721)
Net assets
128,564 
118,597 
Capital and reserves
Profit and loss account
128,564 
118,597 
Shareholders' funds
128,564 
118,597 
For the year ending 31 December 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 12 September 2025 and were signed on its behalf by
IQBAL, Samina Director Company Registration No. SC466480
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Elm Row Post Office & Newsagents Limited Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
Elm Row Post Office & Newsagents Limited is a private company, limited by shares, registered in Scotland, registration number SC466480.
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
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
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 January 2024
10,147 
Disposals
(10,147)
At 31 December 2024
- 
Depreciation
At 31 December 2024
- 
Net book value
At 31 December 2024
- 
At 31 December 2023
10,147 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
24,903 
- 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
20,758 
39,787 
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Elm Row Post Office & Newsagents Limited Notes to the Accounts for the year ended 31 December 2024
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Trade creditors
12,115 
30,721 
Loans from directors
5,349 
30,000 
17,464 
60,721 
8
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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