Company Registration No. SC393235 (Scotland)
COMMON TOBACCO LTD
Unaudited accounts
for the year ended 29 February 2024
COMMON TOBACCO LTD
Unaudited accounts
Contents
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
COMMON TOBACCO LTD
Statement of financial position
as at 29 February 2024
Investments
781,047
781,047
Creditors: amounts falling due within one year
(787,443)
(787,443)
Net current liabilities
(787,343)
(787,343)
Net liabilities
(6,296)
(6,296)
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
COMMON TOBACCO LTD
Notes to the Accounts
for the year ended 29 February 2024
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.
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.
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.
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
Amounts falling due within one year
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).