1 November 2023 false No description of principal activity Taxfiler 2024.6 SC434525business:PrivateLimitedCompanyLtd2023-11-012024-10-31 SC4345252023-10-31 SC4345252023-11-012024-10-31 SC434525business:AuditExempt-NoAccountantsReport2023-11-012024-10-31 SC434525business:FilletedAccounts2023-11-012024-10-31 SC4345252024-10-31 SC434525business:Director12023-11-012024-10-31 SC434525business:Director22023-11-012024-10-31 SC434525business:RegisteredOffice2023-11-012024-10-31 SC4345252023-10-31 SC434525core:WithinOneYear2024-10-31 SC434525core:WithinOneYear2023-10-31 SC434525core:ShareCapitalcore:PreviouslyStatedAmount2024-10-31 SC434525core:ShareCapitalcore:PreviouslyStatedAmount2023-10-31 SC434525core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-10-31 SC434525core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-10-31 SC434525core:PreviouslyStatedAmount2024-10-31 SC434525core:PreviouslyStatedAmount2023-10-31 SC434525business:SmallEntities2023-11-012024-10-31 SC434525countries:Scotland2023-11-012024-10-31 SC434525core:PlantMachinery2023-11-012024-10-31 SC434525core:MotorVehicles2023-11-012024-10-31 SC434525core:FurnitureFittings2023-11-012024-10-31 SC434525core:ComputerEquipment2023-11-012024-10-31 SC434525core:PlantMachinery2023-10-31 SC434525core:MotorVehicles2023-10-31 SC434525core:FurnitureFittings2023-10-31 SC434525core:ComputerEquipment2023-10-31 SC434525core:PlantMachinery2024-10-31 SC434525core:MotorVehicles2024-10-31 SC434525core:FurnitureFittings2024-10-31 SC434525core:ComputerEquipment2024-10-31 SC4345252022-11-012023-10-31 iso4217:GBP xbrli:pure
Company Registration No. SC434525 (Scotland)
Agora Greek Delicacies Ltd Unaudited accounts for the year ended 31 October 2024
Agora Greek Delicacies Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Agora Greek Delicacies Ltd Company Information for the year ended 31 October 2024
Directors
Michail Sofianos Christina Lyropoulou
Company Number
SC434525 (Scotland)
Registered Office
4th Floor, 176 Bath Street Glasgow G2 4HG
Accountants
TaxKings Ltd 4th Floor, 176 Bath Street Glasgow G2 4HG
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Agora Greek Delicacies Ltd Statement of financial position as at 31 October 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
28,391 
31,512 
Current assets
Inventories
343,369 
376,991 
Debtors
5
213,048 
52,026 
Cash at bank and in hand
175,898 
44,948 
732,315 
473,965 
Creditors: amounts falling due within one year
6
(215,453)
(214,079)
Net current assets
516,862 
259,886 
Net assets
545,253 
291,398 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
545,153 
291,298 
Shareholders' funds
545,253 
291,398 
For the year ending 31 October 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 11 September 2025 and were signed on its behalf by
Michail Sofianos Director Company Registration No. SC434525
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Agora Greek Delicacies Ltd Notes to the Accounts for the year ended 31 October 2024
1
Statutory information
Agora Greek Delicacies Ltd is a private company, limited by shares, registered in Scotland, registration number SC434525. The registered office is 4th Floor, 176 Bath Street, Glasgow, G2 4HG.
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:
Plant & machinery
20% on cost
Motor vehicles
20% on cost
Fixtures & fittings
20% on cost
Computer equipment
33.33% on cost
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 November 2023
3,642 
77,178 
4,985 
10,840 
96,645 
Additions
16,500 
- 
- 
754 
17,254 
At 31 October 2024
20,142 
77,178 
4,985 
11,594 
113,899 
Depreciation
At 1 November 2023
3,073 
46,605 
4,985 
10,470 
65,133 
Charge for the year
4,695 
15,059 
- 
621 
20,375 
At 31 October 2024
7,768 
61,664 
4,985 
11,091 
85,508 
Net book value
At 31 October 2024
12,374 
15,514 
- 
503 
28,391 
At 31 October 2023
569 
30,573 
- 
370 
31,512 
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Agora Greek Delicacies Ltd Notes to the Accounts for the year ended 31 October 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
204,423 
43,401 
Other debtors
8,625 
8,625 
213,048 
52,026 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
(3,218)
(574)
Obligations under finance leases and hire purchase contracts
41,328 
45,435 
Trade creditors
40,856 
137,354 
Taxes and social security
101,933 
15,407 
Other creditors
1,669 
1,730 
Loans from directors
32,885 
14,727 
215,453 
214,079 
7
Average number of employees
During the year the average number of employees was 15 (2023: 15).
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