REGISTERED NUMBER: SC209655 (Scotland)

SARABAND (SCOTLAND) LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

S Hunt

REGISTERED OFFICE:

3 Clairmont Gardens

Glasgow

G3 7LW

REGISTERED NUMBER:

SC209655 (Scotland)

ACCOUNTANTS:

Benham Conway & Co

16 Royal Crescent

Glasgow

G3 7SL

FIXED ASSETS

Tangible assets

4

2,118

2,095

CURRENT ASSETS

Stocks

66,046

78,197

Debtors

5

72,472

54,671

Cash at bank

23,685

68,830

162,203

201,698

CREDITORS

Amounts falling due within one year

6

149,492

143,690

NET CURRENT ASSETS

12,711

58,008

TOTAL ASSETS LESS CURRENT LIABILITIES

14,829

60,103

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

14,729

60,003

SHAREHOLDERS' FUNDS

14,829

60,103

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 18 September 2025 and were signed by:

S Hunt - Director

1.	STATUTORY INFORMATION

Saraband (Scotland) 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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Plant and machinery etc

-

25% on cost

Stocks

Stock and work in progress is valued at the lower of cost and net realisable value. Cost includes all direct expenditure.

Taxation

Taxation for the year comprises current tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Contributions to the director's personal pension scheme are charged to the profit and loss account in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2024

4,218

Additions

1,237

Disposals

(108

)

At 31 December 2024

5,347

DEPRECIATION

At 1 January 2024

2,123

Charge for year

1,214

Eliminated on disposal

(108

)

At 31 December 2024

3,229

NET BOOK VALUE

At 31 December 2024

2,118

At 31 December 2023

2,095

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

60,649

42,933

Other debtors

9,308

8,611

Taxation recoverable

2,515

3,127

72,472

54,671

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade creditors

9,286

7,502

Director's loan account

109,503

111,099

Taxation and social security

285

-

Other creditors

30,418

25,089

149,492

143,690

7.	RELATED PARTY DISCLOSURES