11 31/03/2023 2023-03-31 true false false false false false false false false false true false false true false false false false false false false No description of principal activities is disclosed 2022-04-01 Sage Accounts Production 21.0 - FRS102_2021 xbrli:pure xbrli:shares iso4217:GBP SC388680 2022-04-01 2023-03-31 SC388680 2023-03-31 SC388680 2021-04-01 2022-03-31 SC388680 2022-03-31 SC388680 bus:RegisteredOffice 2022-04-01 2023-03-31 SC388680 bus:LeadAgentIfApplicable 2022-04-01 2023-03-31 SC388680 bus:Director1 2022-04-01 2023-03-31 SC388680 bus:Director2 2022-04-01 2023-03-31 SC388680 core:WithinOneYear 2023-03-31 SC388680 core:WithinOneYear 2022-03-31 SC388680 core:AfterOneYear 2023-03-31 SC388680 core:AfterOneYear 2022-03-31 SC388680 bus:Micro-entities 2022-04-01 2023-03-31 SC388680 bus:AuditExemptWithAccountantsReport 2022-04-01 2023-03-31 SC388680 bus:FullAccounts 2022-04-01 2023-03-31 SC388680 bus:SmallCompaniesRegimeForAccounts 2022-04-01 2023-03-31 SC388680 bus:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31
Company registration number: SC388680
Brodies of Moffat Limited
Unaudited filleted financial statements
31 March 2023
Brodies of Moffat Limited
Contents
Directors and other information
Accountants' report
Statement of financial position and notes to the financial statements
Brodies of Moffat Limited
Directors and other information
Directors Mr Russell Pearce
Mrs Danyella Pearce
Company number SC388680
Registered office 123 Irish Street
Dumfries
DG1 2PE
Business address 1-2 Altrive Place
Holm Street
Moffat
DG10 9EB
Accountants Carson & Trotter
Chartered Accountants
123 Irish Street
Dumfries
DG1 2PE
Brodies of Moffat Limited
Report to the board of directors on the preparation of the
unaudited statutory financial statements of Brodies of Moffat Limited
Year ended 31st March 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Brodies of Moffat Limited for the year ended 31st March 2023 which comprise the statement of financial position and 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 board of directors of Brodies of Moffat Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Brodies of Moffat Limited and state those matters that we have agreed to state to the board of directors of Brodies of Moffat Limited as a body, 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 Brodies of Moffat Limited and its board of directors as a body for our work or for this report.
It is your duty to ensure that Brodies of Moffat 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 loss of Brodies of Moffat Limited. You consider that Brodies of Moffat 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 Brodies of Moffat 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.
Carson & Trotter
Chartered Accountants
123 Irish Street
Dumfries
DG1 2PE
21st November 2023
Brodies of Moffat Limited
Statement of financial position
31st March 2023
2023 2022
£ £ £ £
Fixed assets 79,184 84,281
_______ _______
Current assets 6,954 29,258
Prepayments and accrued income 13,130 1,549
_______ _______
20,084 30,807
Creditors: amounts falling due within one year ( 98,385) ( 59,987)
_______ _______
Net current liabilities ( 78,301) ( 29,180)
_______ _______
Total assets less current liabilities 883 55,101
Creditors: amounts falling due after more than one year ( 27,389) ( 37,090)
Accruals and deferred income ( 11,143) ( 8,350)
_______ _______
Net (liabilities)/assets ( 37,649) 9,661
_______ _______
Capital and reserves ( 37,649) 9,661
_______ _______
Notes to the financial statements
Brodies of Moffat Limited
Year ended 31st March 2023
1. Employee numbers
The average number of persons employed by the company during the year amounted to 11 (2022: 10 ).
For the year ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsiblities:
- The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The financial statements have been prepared in accordance with the micro-entity provisions and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
These financial statements were approved by the board of directors and authorised for issue on 21 November 2023 , and are signed on behalf of the board by:
Mr Russell Pearce
Director
Company registration number: SC388680
The company is a private company limited by shares, registered in Scotland.