Caleria Limited
Statement of financial position
as at 31 August 2025
Called up share capital not paid
(2)
(2)
Tangible assets
642,827
326,463
Cash at bank and in hand
1,526
94,091
Creditors: amounts falling due within one year
(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
(541,190)
(55,500)
Net liabilities
(35,842)
(8,207)
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
Caleria Limited
Notes to the Accounts
for the year ended 31 August 2025
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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
At 1 September 2024
326,463
Amounts falling due within one year
Trade debtors
(750)
(1,525)
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
Trade creditors
1,156
31,986
Other creditors
105,845
109,331
Loans from directors
-
123,826
7
Creditors: amounts falling due after more than one year
2025
2024
Other creditors
100,653
55,500
Loans from directors
179,826
-
8
Average number of employees
During the year the average number of employees was 2 (2024: 2).