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

		30.09.2023		30.09.2022
		£		£
Current assets
Cash at bank and in hand		42		23
		42		23
Creditors: amounts falling due within one year	3	( 10,069)		( 5,232)
Net current liabilities		(10,027)		(5,209)
Total assets less current liabilities		(10,027)		(5,209)
Net liabilities		( 10,027)		( 5,209)
Capital and reserves
Called-up share capital	4	1		1
Profit and loss account		( 10,028 )		( 5,210 )
Total shareholder's deficit		( 10,027)		( 5,209)

For the financial year ending 30 September 2023 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 year 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 Profit and Loss Account 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 08 February 2024. 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 year and to the preceding 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

In 2022 the directors made the decision that the Company would cease trading and that the residual trading activities be discontinued. As a result the financial statements have been prepared on a basis other than the going concern basis of preparation. The directors have included in the financial statements any provision for future costs of terminating the business, which were committed to at the balance sheet date and where appropriate the Company's assets have been written down to their net realisable value.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business. 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

	Year ended 30.09.2023		Period from 14.09.2021 to 30.09.2022
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	0		0

3. Creditors: amounts falling due within one year

	30.09.2023		30.09.2022
	£		£
Trade creditors	0		433
Other creditors	10,069		4,799
	10,069		5,232

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

Other creditors includes amounts owed to Directors totalling £7,669 (2022: £4,799). These amounts are the result of expenses paid on behalf of the Company. Amounts are repayable on demand and do not bear interest.

4. Called-up share capital

	30.09.2023		30.09.2022
	£		£
Allotted, called-up and fully-paid
1 Ordinary share of £ 1.00	1		1

5. Financial commitments

The Company had no material capital commitments at the year ended 30 September 2023.

6. Events after the Balance Sheet date

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