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Company Registration No. SC542155 (Scotland)
Hotcross Ltd Unaudited accounts for the year ended 31 August 2024
Hotcross Ltd Annual report and unaudited accounts for the year ended 31 August 2024
CONTENTS
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Hotcross Ltd Company Information for the year ended 31 August 2024
Director
Allan Mcculloch
Company Number
SC542155 (Scotland)
Registered Office
18 Clermiston Road North Edinburgh EH4 7BL Scotland
Accountants
GCA (Scotland) Ltd 18 Clermiston Road North Edinburgh EH4 7BL
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Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Hotcross Ltd for the year ended 31 August 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Hotcross Ltd for the year ended 31 August 2024 as set out on pages 5 - 6 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 of Scotland, we are subject to its ethical and other professional requirements which are detailed at https://www.icas.com/professional-resources/practice/support-and-guidance/framework-for-the-preparation-of-accounts-revised-june-2020.
This report is made solely to the Board of Directors of Hotcross Ltd, as a body, in accordance with the terms of our engagement letter dated 26 September 2017. Our work has been undertaken solely to prepare for your approval the accounts of Hotcross Ltd and state those matters that we have agreed to state to the Board of Directors of Hotcross Ltd, as a body, in this report in accordance with the requirements of the Institute of Chartered Accountants of Scotland as detailed at https://www.icas.com/professional-resources/practice/support-and-guidance/framework-for-the-preparation-of-accounts-revised-june-2020. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Hotcross Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Hotcross Ltd 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 Hotcross Ltd. You consider that Hotcross 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 accounts of Hotcross 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 accounts.
GCA (Scotland) Ltd Chartered Accountants 18 Clermiston Road North Edinburgh EH4 7BL 8 September 2024
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Hotcross Ltd Statement of Financial Position as at 31 August 2024
2024 
2023 
£ 
£ 
Fixed assets
1,131 
1,920 
Current assets
218,074 
92,261 
Prepayments and accrued income
1,465 
265 
Creditors: amounts falling due within one year
(59,458)
(44,954)
Net current assets
160,081 
47,572 
Total assets less current liabilities
161,212 
49,492 
Accruals and deferred income
(650)
(625)
Net assets
160,562 
48,867 
Capital and reserves
160,562 
48,867 
NOTES TO THE ACCOUNTS
1 Statutory information
Hotcross Ltd is a private company, limited by shares, registered in Scotland, registration number SC542155. The registered office is 18 Clermiston Road North , Edinburgh, EH4 7BL, Scotland.
2 Director's advances, credit and guarantees
During the year the director made various advances totalling £12,468 to the company. £12,468 was repaid by the year end with nil balance outstanding at year end.
3 Average number of employees
During the year the average number of employees was 2 (2023: 2).
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Hotcross Ltd Statement of Financial Position as at 31 August 2024 (continued)
For the year ending 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small 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 in accordance with the micro-entity provisions of the Companies Act 2006 and FRS 105, The Financial Reporting Standard applicable to the Micro-entities Regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Approved by the board on 8 September 2024
Allan Mcculloch Director Company Registration No. SC542155
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