22 August 2024 false No description of principal activity Taxfiler 2024.6 SC820302 business:PrivateLimitedCompanyLtd 2024-08-22 2025-08-31 SC820302 2024-08-21 SC820302 2024-08-22 2025-08-31 SC820302 business:AuditExempt-NoAccountantsReport 2024-08-22 2025-08-31 SC820302 business:FilletedAccounts 2024-08-22 2025-08-31 SC820302 2025-08-31 SC820302 business:Director1 2024-08-22 2025-08-31 SC820302 business:RegisteredOffice 2024-08-22 2025-08-31 SC820302 core:WithinOneYear 2025-08-31 SC820302 core:ShareCapital core:PreviouslyStatedAmount 2025-08-31 SC820302 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-08-31 SC820302 core:PreviouslyStatedAmount 2025-08-31 SC820302 business:SmallEntities 2024-08-22 2025-08-31 SC820302 countries:Scotland 2024-08-22 2025-08-31 iso4217:GBP xbrli:pure
Company Registration No. SC820302 (Scotland)
Culture Off Licence Limited Unaudited accounts for the period from 22 August 2024 to 31 August 2025
Culture Off Licence Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Culture Off Licence Limited Company Information for the period from 22 August 2024 to 31 August 2025
Director
Jigar Prabhudas Gangdev
Company Number
SC820302 (Scotland)
Registered Office
New Grind Aithsetter Cunningsburgh Shetland ZE2 9HG Scotland
Accountants
MAP Accounting Limited 26 Oakfield Avenue Harrow HA3 8TJ
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Culture Off Licence Limited Statement of financial position as at 31 August 2025
2025
Notes
£
Current assets
Debtors
4
3,210
Cash at bank and in hand
908
4,118
Creditors: amounts falling due within one year
5
(5,807)
Net current liabilities
(1,689)
Net liabilities
(1,689)
Capital and reserves
Called up share capital
100
Profit and loss account
(1,789)
Shareholders' funds
(1,689)
For the period 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 director acknowledges his 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 and authorised for issue on 11 May 2026 and were signed on its behalf by
Jigar Prabhudas Gangdev Director Company Registration No. SC820302
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Culture Off Licence Limited Notes to the Accounts for the period from 22 August 2024 to 31 August 2025
1
Statutory information
Culture Off Licence Limited is a private company, limited by shares, registered in Scotland, registration number SC820302. The registered office is New Grind Aithsetter, Cunningsburgh, Shetland, ZE2 9HG, 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 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
Debtors
2025
£
Amounts falling due within one year
Other debtors
3,210
5
Creditors: amounts falling due within one year
2025
£
VAT
75
Taxes and social security
5,676
Loans from directors
56
5,807
6
Average number of employees
During the period the average number of employees was 4.
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