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REGISTERED NUMBER: SC510265 (Scotland)















Unaudited Financial Statements for the Year Ended 31 December 2023

for

Portree Moorings Association

Portree Moorings Association (Registered number: SC510265)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Balance Sheet 1

Chartered Accountants' Report 3

Portree Moorings Association (Registered number: SC510265)

Balance Sheet
31 December 2023

31/12/23 31/12/22
£    £    £    £   
FIXED ASSETS 6,590 6,839

CURRENT ASSETS 4,207 6,239

PREPAYMENTS AND ACCRUED INCOME 1,341 1,219

CREDITORS
Amounts falling due within one year - (21 )
NET CURRENT ASSETS 5,548 7,437
TOTAL ASSETS LESS CURRENT
LIABILITIES

12,138

14,276

ACCRUALS AND DEFERRED INCOME 720 684
NET ASSETS 11,418 13,592

RESERVES 11,418 13,592

NOTES TO THE FINANCIAL STATEMENTS

1. STATUTORY INFORMATION

Portree Moorings Association is a private company, limited by guarantee , registered in Scotland. The company's registered number and registered office address are as below:

Registered number: SC510265

Registered office: Cuil na Creag
Staffin Road
Portree
Isle of Skye
IV51 9HP

2. AVERAGE NUMBER OF EMPLOYEES

The average number of employees during the year was NIL (2022 - NIL).



The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Portree Moorings Association (Registered number: SC510265)

Balance Sheet - continued
31 December 2023


The financial statements have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 24 September 2024 and were signed by:





J C Boyd - Director


Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Portree Moorings Association

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement is not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Portree Moorings Association for the year ended 31 December 2023 which comprise the Income Statement, 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 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 Portree Moorings Association in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Portree Moorings Association and state those matters that we have agreed to state to the director of Portree Moorings Association 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 the company and its director for our work or for this report.

It is your duty to ensure that Portree Moorings Association 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 loss of Portree Moorings Association. You consider that Portree Moorings Association 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 Portree Moorings Association. 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.






Campbell Stewart MacLennan & Co
Chartered Accountants
Unit 3, Broom Place
Portree
Highland
IV51 9HL


24 September 2024