1 September 2024 false No description of principal activity Taxfiler 2024.6 SC739938 business:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 SC739938 2024-08-31 SC739938 2024-09-01 2025-08-31 SC739938 business:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 SC739938 business:FilletedAccounts 2024-09-01 2025-08-31 SC739938 2025-08-31 SC739938 2024-08-31 SC739938 core:WithinOneYear 2025-08-31 SC739938 core:WithinOneYear 2024-08-31 SC739938 core:AfterOneYear 2025-08-31 SC739938 core:AfterOneYear 2024-08-31 SC739938 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-08-31 SC739938 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-08-31 SC739938 core:PreviouslyStatedAmount 2025-08-31 SC739938 core:PreviouslyStatedAmount 2024-08-31 SC739938 business:SmallEntities 2024-09-01 2025-08-31 SC739938 business:Director1 2024-09-01 2025-08-31 SC739938 countries:Scotland 2024-09-01 2025-08-31 SC739938 business:RegisteredOffice 2024-09-01 2025-08-31 SC739938 core:LandBuildings 2024-08-31 SC739938 core:LandBuildings 2024-09-01 2025-08-31 SC739938 core:LandBuildings 2025-08-31 SC739938 2023-09-01 2024-08-31 iso4217:GBP xbrli:pure
Caleria Limited Statement of financial position as at 31 August 2025
2025
2024
Notes
£
£
Called up share capital not paid
(2)
(2)
Fixed assets
Tangible assets
4
642,827
326,463
Current assets
Debtors
5
(31,730)
(1,525)
Cash at bank and in hand
1,526
94,091
(30,204)
92,566
Creditors: amounts falling due within one year
6
(107,273)
(371,734)
Net current liabilities
(137,477)
(279,168)
Total assets less current liabilities
505,348
47,293
Creditors: amounts falling due after more than one year
7
(541,190)
(55,500)
Net liabilities
(35,842)
(8,207)
Capital and reserves
Profit and loss account
(35,842)
(8,207)
Shareholders' funds
(35,842)
(8,207)
For the year ending 31 August 2025 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 6 November 2025 and were signed on its behalf by
Arshdeep Jindal Director Company Registration No. SC739938
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Caleria Limited Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
Caleria Limited is a private company, limited by shares, registered in Scotland, registration number SC739938. The registered office is Caleria, 272 Bath Street, Glasgow, Lanarkshire, G2 4JR, Scotland.
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 September 2024
326,463
Additions
316,364
At 31 August 2025
642,827
Depreciation
At 31 August 2025
-
Net book value
At 31 August 2025
642,827
At 31 August 2024
326,463
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
(750)
(1,525)
Other debtors
(30,980)
-
(31,730)
(1,525)
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Caleria Limited Notes to the Accounts for the year ended 31 August 2025
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
-
106,265
VAT
-
55
Trade creditors
1,156
31,986
Other creditors
105,845
109,331
Loans from directors
-
123,826
Accruals
272
271
107,273
371,734
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
260,711
-
Other creditors
100,653
55,500
Loans from directors
179,826
-
541,190
55,500
8
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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