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Registration number: SC407976

Combruith Ltd

Annual Report and Unaudited Financial Statements

for the Year Ended 31 December 2023

 

Combruith Ltd

Contents




 

Company Information

1

Accountants' Report

2

Balance Sheet

3 to 4

Notes to the Unaudited Financial Statements

3

 

Combruith Ltd

Company Information

 

Director

A G Donaldson

Registered office

Comrie Croft
Crieff
PERTHSHIRE
PH7 4JZ

Accountants

Kelly Accounting Limited
42 Comrie Street
Crieff
Perthshire
PH7 4AX

 

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Combruith Ltd
for the Year Ended 31 December 2023

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Combruith Ltd for the year ended 31 December 2023 as set out on pages 3 to 4 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 in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Combruith 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 accounts of Combruith Ltd and state those matters that we have agreed to state to the Board of Directors of Combruith Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Combruith Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Combruith 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 results of Combruith Ltd. You consider that Combruith 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 Combruith 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.






Kelly Accounting Limited
42 Comrie Street
Crieff
Perthshire
PH7 4AX

24 September 2024

 

Combruith Ltd

(Registration number: SC407976)
Balance Sheet as at 31 December 2023

2023
£

2022
£

Current assets

126

126

Creditors: Amounts falling due within one year

(125)

(125)

Total assets

1

1

Capital and reserves

1

1

1

General information

The company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
Comrie Croft
Crieff
PERTHSHIRE
PH7 4JZ

These financial statements were authorised for issue by the director on 24 September 2024.

Basis of preparation

The financial statements have been prepared under the historical cost convention and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime'.

2

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2022 - 1).

 

Combruith Ltd

(Registration number: SC407976)
Balance Sheet as at 31 December 2023 (continued)

These financial statements have been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

For the financial year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Approved and authorised by the director on 24 September 2024
 

.........................................
A G Donaldson
Director