1 March 2023 true No description of principal activity Taxfiler 2024.1 SC393235business:PrivateLimitedCompanyLtd2023-03-012024-02-29 SC3932352023-02-28 SC393235business:EntityNoLongerTradingButTradedInPast2023-03-012024-02-29 SC3932352023-03-012024-02-29 SC393235business:AuditExempt-NoAccountantsReport2023-03-012024-02-29 SC393235business:FilletedAccounts2023-03-012024-02-29 SC3932352024-02-29 SC393235business:Director12023-03-012024-02-29 SC393235business:RegisteredOffice2023-03-012024-02-29 SC3932352023-02-28 SC393235core:WithinOneYear2024-02-29 SC393235core:WithinOneYear2023-02-28 SC393235core:ShareCapitalcore:PreviouslyStatedAmount2024-02-29 SC393235core:ShareCapitalcore:PreviouslyStatedAmount2023-02-28 SC393235core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-02-29 SC393235core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-02-28 SC393235core:PreviouslyStatedAmount2024-02-29 SC393235core:PreviouslyStatedAmount2023-02-28 SC393235business:SmallEntities2023-03-012024-02-29 SC393235countries:Scotland2023-03-012024-02-29 SC3932352022-03-012023-02-28 iso4217:GBP xbrli:pure
Company Registration No. SC393235 (Scotland)
COMMON TOBACCO LTD Unaudited accounts for the year ended 29 February 2024
COMMON TOBACCO LTD Unaudited accounts Contents
Page
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COMMON TOBACCO LTD Company Information for the year ended 29 February 2024
Director
VOLODYMYR DEINEHA
Company Number
SC393235 (Scotland)
Registered Office
5 South Charlotte Street Edinburgh EH2 4AN
Accountants
Ravelstone Accountancy Ltd
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COMMON TOBACCO LTD Statement of financial position as at 29 February 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Investments
781,047 
781,047 
Current assets
Debtors
100 
100 
Creditors: amounts falling due within one year
(787,443)
(787,443)
Net current liabilities
(787,343)
(787,343)
Net liabilities
(6,296)
(6,296)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(6,396)
(6,396)
Shareholders' funds
(6,296)
(6,296)
For the year ending 29 February 2024 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant 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 16 April 2024 and were signed on its behalf by
VOLODYMYR DEINEHA Director Company Registration No. SC393235
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COMMON TOBACCO LTD Notes to the Accounts for the year ended 29 February 2024
1
Statutory information
COMMON TOBACCO LTD is a private company, limited by shares, registered in Scotland, registration number SC393235. The registered office is 5 South Charlotte Street, Edinburgh , EH2 4AN.
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.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Investments
Investments in subsidiaries are measured at cost, less any accumulated impairment losses.
4
Investments
Subsidiary undertakings 
£ 
Valuation at 1 March 2023
781,047 
Valuation at 29 February 2024
781,047 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Other debtors
100 
100 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Other creditors
787,443 
787,443 
7
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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