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Registered Number: SC403099
Scotland

 

 

 

TRADE AND COMMERCIAL BROKING SERVICES LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 August 2022

End date: 31 July 2023
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Trade and Commercial Broking Services Limited for the year ended 31 July 2023

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Trade and Commercial Broking Services Limited for the year ended 31 July 2023 as set out on pages Profit and Loss Account, the Balance Sheet, 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 Institute of Chartered Accountants Ireland, we are subject to its ethical and other professional requirements which are detailed at http://www.icai.ie.

This report is made solely to the Board of Directors of Trade and Commercial Broking Services Limited, as a body, in accordance with the terms of our engagement letter dated 28th June 2013. Our work has been undertaken solely to prepare for your approval the accounts of Trade and Commercial Broking Services Limited and state those matters that we have agreed to state to the Board of Directors of Trade and Commercial Broking Services Limited, as a body, in this report in accordance with the requirements of the Institute of Chartered Accountants of Ireland as detailed at Chartered Accountants Ireland. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Trade and Commercial Broking Services Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Trade and Commercial Broking Services Limited 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 Trade and Commercial Broking Services Limited . You consider that Trade and Commercial Broking Services 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 accounts of Trade and Commercial Broking Services 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 account
31 July 2023



....................................................
BM Accountancy Services
Laurnic House
Ross Cottage Drive
Hamilton
ML3 7WR
16 April 2024
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 196    351 
196    351 
Current assets      
Debtors: amounts falling due within one year 5,302    1,567 
Cash at bank and in hand 18,785    26,549 
24,087    28,116 
Creditors: amount falling due within one year (1,822)   (9,099)
Net current assets 22,265    19,017 
 
Total assets less current liabilities 22,461    19,368 
Net assets 22,461    19,368 
 

Capital and reserves
     
Called up share capital 4 1    1 
Profit and loss account 22,460    19,367 
Shareholder's funds 22,461    19,368 
 


For the year ended 31 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 16 April 2024 and were signed on its behalf by:


-------------------------------
Colin Halliday
Director
2
General Information
Trade and Commercial Broking Services Limited is a private company, limited by shares, registered in Scotland, registration number SC403099, registration address 18 Kilmorie Drive, Rutherglen, Glasgow, G73 2EJ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment 5 years Straight Line
2.

Average number of employees

Average number of persons employed by the company is 2.
Average number of employees during the year was 2 (2022 : 2).
3.

Tangible fixed assets

Cost or valuation Computer Equipment   Total
  £   £
At 01 August 2022 774    774 
Additions  
Disposals  
At 31 July 2023 774    774 
Depreciation
At 01 August 2022 423    423 
Charge for year 155    155 
On disposals  
At 31 July 2023 578    578 
Net book values
Closing balance as at 31 July 2023 196    196 
Opening balance as at 01 August 2022 351    351 


4.

Share Capital

Authorised
1 Class A share of £1.00 each
Allotted, called up and fully paid
2023
£
  2022
£
1 Class A share of £1.00 each  
 

3