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Company registration number: SC437305
KB Harvesting Ltd
Unaudited filleted financial statements
30 November 2023
KB Harvesting Ltd
Contents
Directors and other information
Accountants report
Statement of financial position and notes to the financial statements
KB Harvesting Ltd
Directors and other information
Director Mr Kenneth Bruce
Company number SC437305
Registered office 4 Lothian Street
Dalkeith
Midlothian
EH22 1DS
Business address 2 Mill Place
Thankerton
Biggar
Lanarkshire
ML12 6UG
Accountants Ian J Brown & Company
4 Lothian Street
Dalkeith
EH22 1DS
KB Harvesting Ltd
Report to the director on the preparation of the
unaudited statutory financial statements of KB Harvesting Ltd
Year ended 30 November 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 KB Harvesting Ltd for the year ended 30 November 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 director of KB Harvesting Ltd, as a body, in accordance with the terms of our engagement letter dated 1 September 2023. Our work has been undertaken solely to prepare for your approval the financial statements of KB Harvesting Ltd and state those matters that we have agreed to state to them, 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 KB Harvesting Ltd and its director as a body for our work or for this report.
It is your duty to ensure that KB Harvesting Ltd 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 profit of KB Harvesting Ltd. You consider that KB Harvesting 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 KB Harvesting 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.
Ian J Brown & Company
Chartered Accountant
4 Lothian Street
Dalkeith
EH22 1DS
12 August 2024
KB Harvesting Ltd
Statement of financial position
30 November 2023
2023 2022
£ £ £ £
Fixed assets 728,705 689,626
_______ _______
Current assets 178,729 255,581
Prepayments and accrued income 18,230 13,636
_______ _______
196,959 269,217
Creditors: amounts falling due within one year ( 181,287) ( 260,729)
_______ _______
Net current assets 15,672 8,488
_______ _______
Total assets less current liabilities 744,377 698,114
Creditors: amounts falling due after more than one year ( 98,609) ( 149,412)
Provisions for liabilities ( 117,294) ( 37,636)
_______ _______
Net assets 528,474 511,066
_______ _______
Capital and reserves 528,474 511,066
_______ _______
Notes to the financial statements
KB Harvesting Ltd
Year ended 30 November 2023
1. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2022: 1 ).
2. Directors advances, credits and guarantees
During the year the director entered into the following advances and credits with the company:
2023
Balance brought forward Advances /(credits) to the director Amounts repaid Balance o/standing
£ £ £ £
Mr Kenneth Bruce ( 116,798) - 1,512 ( 115,286)
_______ _______ _______ _______
2022
Balance brought forward Advances /(credits) to the director Amounts repaid Balance o/standing
£ £ £ £
Mr Kenneth Bruce ( 111,798) ( 38,000) 33,000 ( 116,798)
_______ _______ _______ _______
For the year ending 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsiblities:
- The member has not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
- The director acknowledges his 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 12 August 2024 , and are signed on behalf of the board by:
Mr Kenneth Bruce
Director
Company registration number: SC437305
The company is a private company limited by shares, registered in Scotland.