Company No: SC709442 (Scotland)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Graham Keith Huggins
	Corrado Mella
	Bruce Alexander Patterson

REGISTERED OFFICE	Ballinreoch Pitnacree
	Ballinuig
	Pitlochry
	PH9 0LW
	United Kingdom

COMPANY NUMBER

SC709442 (Scotland)

CHARTERED ACCOUNTANTS	Praxis
	1 Poultry
	London
	EC2R 8EJ
	United Kingdom

		30.09.2022
		£
Current assets
Cash at bank and in hand		23
		23
Creditors: amounts falling due within one year	3	( 5,232)
Net current liabilities		(5,209)
Total assets less current liabilities		(5,209)
Net liabilities		( 5,209)
Capital and reserves
Called-up share capital	4	1
Profit and loss account		( 5,210 )
Total shareholder's deficit		( 5,209)

For the financial period ending 30 September 2022 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial period in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of An Ceangal Publications Limited (registered number: SC709442) were approved and authorised for issue by the Board of Directors on 15 December 2023. They were signed on its behalf by:

Corrado Mella Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period, unless otherwise stated.

General information and basis of accounting

An Ceangal Publications Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in Scotland. The address of the Company's registered office is Ballinreoch Pitnacree, Ballinuig, Pitlochry, PH9 0LW, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Ordinary share capital

The ordinary share capital of the Company is presented as equity.

2. Employees

	Period from 14.09.2021 to 30.09.2022
	Number
Monthly average number of persons employed by the Company during the period, including directors	0

3. Creditors: amounts falling due within one year

	30.09.2022
	£
Trade creditors	433
Other creditors	4,799
	5,232

There are no amounts included above in respect of which any security has been given by the small entity.

Other creditors consists of amounts owed to Directors in respect of expenses incurred on behalf of the Company. Amounts owed are repayable on demand and do not bear interest.

4. Called-up share capital

	30.09.2022
	£
Allotted, called-up and fully-paid
1 Ordinary share of £ 1.00	1

5. Financial commitments

The Company had no material capital commitments at the period ended 30 September 2022.

6. Events after the Balance Sheet date

There have been no events after the balance sheet date affecting the Company since the financial period.