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Registered Number: SC777922


 

 

 

SP DRONA LTD



Abridged Accounts
 


Period of accounts

Start date: 03 August 2023

End date: 31 August 2024

SP DRONA LTD
Contents Page
For the Period 03 August 2023 to 31 August 2024
 
 		 Notes
 		 2024
£
Current assets    
Stocks 60,000 
Debtors 35,550 
Cash at bank and in hand 35,456 
131,006 
Creditors: amount falling due within one year (100,412)
Net current assets 30,594 
 
Total assets less current liabilities 30,594 
Net assets 30,594 
 

Capital and reserves 		   
Called up share capital 3 100 
Profit and loss account 30,494 
Shareholders' funds 30,594 
 


For the period ended 31 August 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 period 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 accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

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 22 September 2025 and were signed by:


-------------------------------
Sathees Balan
Director
1
General Information
SP DRONA LTD is a private company, limited by shares, registered in , registration number SC777922, registration address Blackpark Filling Station, Clachnaharry Road , Inverness, Scotland, IV3 8QH.

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.
Going concern basis
Since the net assets are minus as of the reporting date, the directors confirm that they are willing to invest more money into the company where necessary. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the period was 5.
3.

Share Capital

Authorised
100 Class A shares of £1.00 each
Allotted, called up and fully paid
2024
£
100 Class A shares of £1.00 each 100 
100 

2