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REGISTERED NUMBER: SC429066 (Scotland)














UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2023

FOR

CUMMING AND CO. (COVE) LIMITED

CUMMING AND CO. (COVE) LIMITED (REGISTERED NUMBER: SC429066)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 July 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3

Chartered Certified Accountants' Report 4

CUMMING AND CO. (COVE) LIMITED

COMPANY INFORMATION
for the Year Ended 31 July 2023







DIRECTOR: Mr M Taylor





SECRETARY: Grant Smith Law Practice





REGISTERED OFFICE: Amicable House
252 Union Street
Aberdeen
AB10 1TN





REGISTERED NUMBER: SC429066 (Scotland)





ACCOUNTANTS: Acumen Accountants and Advisors Limited
Bankhead Drive
City South Office Park
Portlethen
Aberdeenshire
AB12 4XX

CUMMING AND CO. (COVE) LIMITED (REGISTERED NUMBER: SC429066)

STATEMENT OF FINANCIAL POSITION
31 July 2023

2023 2022
Notes £    £   
FIXED ASSETS
Investments 4 206,995 206,995
TOTAL ASSETS LESS CURRENT
LIABILITIES

206,995

206,995

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 206,993 206,993
SHAREHOLDERS' FUNDS 206,995 206,995

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2023 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.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 8 November 2023 and were signed by:





Mr M Taylor - Director


CUMMING AND CO. (COVE) LIMITED (REGISTERED NUMBER: SC429066)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 July 2023

1. STATUTORY INFORMATION

Cumming And Co. (Cove) Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Investments
Fixed asset investments that are not listed on a recognised stock exchange are carried at historical cost less any provision for impairment in their value.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - NIL).

4. FIXED ASSET INVESTMENTS
Unlisted
investments
£   
COST
At 1 August 2022
and 31 July 2023 206,995
NET BOOK VALUE
At 31 July 2023 206,995
At 31 July 2022 206,995

Fixed asset investments that are not listed on a stock exchange are carried at historical cost less any provision for impairment in their value.

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
CUMMING AND CO. (COVE) LIMITED (REGISTERED NUMBER: SC429066)

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 Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are 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 Cumming And Co. (Cove) Limited for the year ended 31 July 2023 which comprise the Income Statement, Statement of Financial Position, Statement of Changes in Equity 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 the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the director of Cumming And Co. (Cove) Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Cumming And Co. (Cove) Limited and state those matters that we have agreed to state to the director of Cumming And Co. (Cove) Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. 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 Cumming And Co. (Cove) Limited 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 profit of Cumming And Co. (Cove) Limited. You consider that Cumming And Co. (Cove) Limited 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 Cumming And Co. (Cove) Limited. 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.






Acumen Accountants and Advisors Limited
Bankhead Drive
City South Office Park
Portlethen
Aberdeenshire
AB12 4XX


13 November 2023