Company Registration No. SC431487 (Scotland)
Carnallan Ltd.
Unaudited accounts
for the year ended 31 August 2023
Carnallan Ltd.
Annual report and unaudited accounts
for the year ended 31 August 2023
Carnallan Ltd.
Company Information
for the year ended 31 August 2023
Company Number
SC431487 (Scotland)
Registered Office
18 Clermiston Road North
Edinburgh
EH4 7BL
Scotland
Accountants
GCA (Scotland) Ltd
18 Clermiston Road North
Edinburgh
EH4 7BL
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of
Carnallan Ltd.
for the year ended 31 August 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
Carnallan Ltd. for the year ended
31 August 2023 as set out on pages
5 -
6 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants of Scotland, we are subject to its ethical and other professional requirements which are detailed at https://www.icas.com/professional-resources/practice/support-and-guidance/framework-for-the-preparation-of-accounts-revised-june-2020.
This report is made solely to the Board of Directors of Carnallan Ltd., as a body, in accordance with the terms of our engagement letter dated 3 October 2013. Our work has been undertaken solely to prepare for your approval the accounts of Carnallan Ltd. and state those matters that we have agreed to state to the Board of Directors of Carnallan Ltd., as a body, in this report in accordance with the requirements of the Institute of Chartered Accountants of Scotland as detailed at https://www.icas.com/professional-resources/practice/support-and-guidance/framework-for-the-preparation-of-accounts-revised-june-2020. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Carnallan Ltd. and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Carnallan Ltd. has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Carnallan Ltd.. You consider that Carnallan 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 accounts of Carnallan 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 accounts.
GCA (Scotland) Ltd
Chartered Accountants
18 Clermiston Road North
Edinburgh
EH4 7BL
1 October 2023
Carnallan Ltd.
Statement of Financial Position
as at 31 August 2023
Fixed assets
478,235
323,164
Current assets
3,100
27,473
Prepayments and accrued income
1,783
508
Creditors: amounts falling due within one year
(2,498)
(4,246)
Net current assets
2,385
23,735
Total assets less current liabilities
480,620
346,899
Accruals and deferred income
(550)
(475)
Net assets
480,070
346,424
Capital and reserves
480,070
346,424
Carnallan Ltd. is a private company, limited by shares, registered in Scotland, registration number SC431487. The registered office is 18 Clermiston Road North, Edinburgh, EH4 7BL, Scotland.
2 Director's advances, credit and guarantees
During the year the director made various advances or paid for business expenses totalling £303 to the company, and the company repaid £303 to the Director. No loan existed as at the year end.
3 Average number of employees
During the year the average number of employees was 0 (2022: 0).
Carnallan Ltd.
Statement of Financial Position
as at 31 August 2023 (continued)
For the year ending 31 August 2023 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 in accordance with the micro-entity provisions of the Companies Act 2006 and FRS 105, The Financial Reporting Standard applicable to the Micro-entities Regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Approved by the board on 1 October 2023
Allan Mcculloch
Director
Company Registration No. SC431487