Company Registration No. SC763385 (Scotland)
THE FERNANDES GROUP LTD
Unaudited accounts
for the year ended 31 August 2023
THE FERNANDES GROUP LTD
Unaudited accounts
Contents
THE FERNANDES GROUP LTD
Company Information
for the year ended 31 August 2023
Director
Mr Ridge Fernandes
Company Number
SC763385 (Scotland)
Registered Office
272 BATH STREET
GLASGOW
G2 4JR
SCOTLAND
Accountants
Bergen Associates (Chartered Certified Accountants)
Bergen Chambers
68 Carden Place
West End
Aberdeen
AB10 1UL
Chartered Certified Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of
THE FERNANDES GROUP 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
THE FERNANDES GROUP 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/uk/en/about-us/regulation/rulebook.html
This report is made solely to the Board of Directors of THE FERNANDES GROUP LTD, as a body, in accordance with the terms of our engagement letter dated 5 May 2023. Our work has been undertaken solely to prepare for your approval the accounts of THE FERNANDES GROUP LTD and state those matters that we have agreed to state to the Board of Directors of THE FERNANDES GROUP LTD, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than THE FERNANDES GROUP LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that THE FERNANDES GROUP 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 THE FERNANDES GROUP LTD. You consider that THE FERNANDES GROUP 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 THE FERNANDES GROUP 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.
Bergen Associates (Chartered Certified Accountants)
Chartered Certified Accountants
Bergen Chambers
68 Carden Place
West End
Aberdeen
AB10 1UL
16 November 2023
THE FERNANDES GROUP LTD
Statement of financial position
as at 31 August 2023
Creditors: amounts falling due within one year
(7,785)
Called up share capital
100
Profit and loss account
15,382
Shareholders' funds
15,482
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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 15 November 2023 and were signed on its behalf by
Mr Ridge Fernandes
Director
Company Registration No. SC763385
THE FERNANDES GROUP LTD
Notes to the Accounts
for the year ended 31 August 2023
THE FERNANDES GROUP LTD is a private company, limited by shares, registered in Scotland, registration number SC763385. The registered office is 272 BATH STREET, GLASGOW, G2 4JR, SCOTLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Amounts falling due within one year
5
Creditors: amounts falling due within one year
2023
Taxes and social security
3,608
6
Average number of employees
During the year the average number of employees was 0.