Company registration number SC582415 (Scotland)
ARDUTHIE TEA ROOMS LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
PAGES FOR FILING WITH REGISTRAR
ARDUTHIE TEA ROOMS LTD
CONTENTS
Page
Accountants' report
1
Balance sheet and notes to the financial statements
2
ARDUTHIE TEA ROOMS LTD
REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY ACCOUNTS OF ARDUTHIE TEA ROOMS LTD
- 1 -
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Arduthie Tea Rooms Ltd for the year ended 31 December 2023 set out on pages 2 to 2 from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the ICAS we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-preparation-of-accounts.
This report is made solely to the board of directors of Arduthie Tea Rooms Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Arduthie Tea Rooms Ltd and state those matters that we have agreed to state to the board of directors of Arduthie Tea Rooms Ltd, as a body, in this report in accordance with the requirements of the ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Arduthie Tea Rooms Ltd and its board of directors as a body, for our work or for this report.
It is your duty to ensure that Arduthie Tea Rooms Ltd has kept adequate accounting records and to prepare statutory financial statements that comply with the requirements of the Companies Act 2006. You consider that Arduthie Tea Rooms 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 Arduthie Tea Rooms 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.
MMG Chartered Accountants
17 September 2024
Chartered Accountants
182 High Street
Montrose
ANGUS
Scotland
DD10 8PH
ARDUTHIE TEA ROOMS LTD
BALANCE SHEET
AS AT
31 DECEMBER 2023
31 December 2023
- 2 -
2023
2022
£
£
£
£
Current assets
35,470
32,240
Creditors: amounts falling due within one year
(1,420)
(2,891)
Net current assets
34,050
29,349
Net assets
34,050
29,349
Capital and reserves
34,050
29,349
Notes to the financial statements
1
Employees
The average number of persons, including directors, employed by the company during the year was as follows:
2023
2022
Number
Number
Employees
10
9
Arduthie Tea Rooms Ltd is a private company limited by shares incorporated in Scotland. The registered office is Arduthie House, Ann Street, Stonehaven, AB39 2DA.
For the year ended 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.
These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime' and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true
The financial statements were approved and signed by the director and authorised for issue on 17 September 2024
Mrs L F Leslie
Director
Company registration number SC582415 (Scotland)