Company registration number SC282393 (Scotland)
GIRLING & FRASER LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023
PAGES FOR FILING WITH REGISTRAR
GIRLING & FRASER LTD
REPORT TO THE DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY ACCOUNTS OF GIRLING & FRASER LTD
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Girling & Fraser Ltd for the year ended 30 September 2023 set out on pages 2 to 3 from the company’s accounting records and from information and explanations you have given us.

 

As a practising member firm of the ICAS we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-preparation-of-accounts.

This report is made solely to the board of directors of Girling & Fraser Ltd, 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 Girling & Fraser Ltd and state those matters that we have agreed to state to the board of directors of Girling & Fraser Ltd, as a body, in this report in accordance with the requirements of the ICAS as detailed at https://www.icas.com/FrameworkforthePreparationofAccounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Girling & Fraser Ltd and its board of directors as a body, for our work or for this report.

It is your duty to ensure that Girling & Fraser Ltd has kept adequate accounting records and to prepare statutory financial statements that comply with the requirements of the Companies Act 2006. You consider that Girling & Fraser 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 Girling & Fraser 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.

MMG Chartered Accountants
15 March 2024
Chartered Accountants
4 Albert Place
PERTH
PH2 8JE
GIRLING & FRASER LTD
BALANCE SHEET
AS AT 30 SEPTEMBER 2023
30 September 2023
- 2 -
2023
2022
£
£
£
£
Fixed assets
55,269
20,928
Current assets
122,370
185,330
Prepayments and accrued income
336
779
Creditors: amounts falling due within one year
(39,667)
(62,226)
Net current assets
83,039
123,883
Total assets less current liabilities
138,308
144,811
Net assets
138,308
144,811
Capital and reserves
138,308
144,811
GIRLING & FRASER LTD
BALANCE SHEET (CONTINUED)
AS AT 30 SEPTEMBER 2023
30 September 2023
- 3 -
Notes to the financial statements
1
Employees

The average number of persons, including directors, employed by the company during the year was as follows:

2023
2022
Number
Number
Employees
2
2

Girling & Fraser Ltd is a private company limited by shares incorporated in Scotland. The registered office is Muirfield, Arngask, Glenfarg, PERTH, PH2 9QD.

For the year ended 30 September 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime' and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 15 March 2024 and are signed on its behalf by:
Mary Fraser
Director
Company Registration Number SC282393
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