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REGISTERED NUMBER: SC568291 (Scotland)















Unaudited Financial Statements for the Year Ended 31 May 2022

for

Spirit of Caledonia Ltd

Spirit of Caledonia Ltd (Registered number: SC568291)






Contents of the Financial Statements
for the Year Ended 31 May 2022




Page

Balance Sheet 1

Chartered Accountants' Report 3

Spirit of Caledonia Ltd (Registered number: SC568291)

Balance Sheet
31 May 2022

31.5.22 31.5.21
as restated
£    £    £    £   
FIXED ASSETS 547 1,431

CURRENT ASSETS 34,764 47,789

CREDITORS
Amounts falling due within one year (103,078 ) (90,633 )
NET CURRENT LIABILITIES (68,314 ) (42,844 )
TOTAL ASSETS LESS CURRENT LIABILITIES (67,767 ) (41,413 )

CAPITAL AND RESERVES (67,767 ) (41,413 )

NOTES TO THE FINANCIAL STATEMENTS

1. STATUTORY INFORMATION

Spirit of Caledonia Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address are as below:

Registered number: SC568291

Registered office: 75 East Main Street
Broxburn
EH52 5EE

2. PRIOR YEAR ADJUSTMENT

The closing stock in the accounts for the year ended 31 May 2021 was overstated by £12,313 and Loan interest of £29,792 that had accrued was omitted from the accounts because it was not due for settlement at that date. The comparatives have been restated for these accounting errors in order to show a true and fair view.

3. AVERAGE NUMBER OF EMPLOYEES

The average number of employees during the year was 2 (2021 - 2 ) .



The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2022 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Spirit of Caledonia Ltd (Registered number: SC568291)

Balance Sheet - continued
31 May 2022


The financial statements have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 16 August 2022 and were signed by:





J R J Davis - Director


Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Spirit of Caledonia Ltd

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement is not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Spirit of Caledonia Ltd for the year ended 31 May 2022 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.

This report is made solely to the director of Spirit of Caledonia Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Spirit of Caledonia Ltd and state those matters that we have agreed to state to the director of Spirit of Caledonia Ltd in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Spirit of Caledonia Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Spirit of Caledonia Ltd. You consider that Spirit of Caledonia Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Spirit of Caledonia Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Lyon & Co.
75 East Main Street
Broxburn
EH52 5EE


16 August 2022