BEASTIES, BUGS AND BAIRNS COMMUNITY INTEREST COMPANY

Company limited by guarantee

Company Registration Number:
SC554236 (Scotland)

Unaudited statutory accounts for the year ended 31 January 2024

Period of accounts

Start date: 1 February 2023

End date: 31 January 2024

BEASTIES, BUGS AND BAIRNS COMMUNITY INTEREST COMPANY

Contents of the Financial Statements

for the Period Ended 31 January 2024

Balance sheet
Additional notes
Balance sheet notes
Community Interest Report

BEASTIES, BUGS AND BAIRNS COMMUNITY INTEREST COMPANY

Balance sheet

As at 31 January 2024

Notes 2024 2023


£

£
Fixed assets
Tangible assets: 3 243 402
Total fixed assets: 243 402
Current assets
Cash at bank and in hand: 2,859 3,849
Total current assets: 2,859 3,849
Creditors: amounts falling due within one year: 4 ( 2,859 ) ( 3,849 )
Net current assets (liabilities): 0 0
Total assets less current liabilities: 243 402
Creditors: amounts falling due after more than one year: 5 ( 243 ) ( 402 )
Total net assets (liabilities): 0 0
Members' funds
Profit and loss account: 0 0
Total members' funds: 0 0

The notes form part of these financial statements

BEASTIES, BUGS AND BAIRNS COMMUNITY INTEREST COMPANY

Balance sheet statements

For the year ending 31 January 2024 the company was entitled to exemption 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen not to file a copy of the company's profit and loss account.

This report was approved by the board of directors on 22 October 2024
and signed on behalf of the board by:

Name: Morag Boyd
Status: Director

The notes form part of these financial statements

BEASTIES, BUGS AND BAIRNS COMMUNITY INTEREST COMPANY

Notes to the Financial Statements

for the Period Ended 31 January 2024

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

    Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

    Tangible fixed assets depreciation policy

    Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets at a Reducing Balance of 25%

BEASTIES, BUGS AND BAIRNS COMMUNITY INTEREST COMPANY

Notes to the Financial Statements

for the Period Ended 31 January 2024

  • 2. Employees

    2024 2023
    Average number of employees during the period 0 0

BEASTIES, BUGS AND BAIRNS COMMUNITY INTEREST COMPANY

Notes to the Financial Statements

for the Period Ended 31 January 2024

3. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 February 2023 565 188 753
Additions
Disposals
Revaluations
Transfers
At 31 January 2024 565 188 753
Depreciation
At 1 February 2023 210 141 351
Charge for year 112 47 159
On disposals
Other adjustments
At 31 January 2024 322 188 510
Net book value
At 31 January 2024 243 0 243
At 31 January 2023 355 47 402

BEASTIES, BUGS AND BAIRNS COMMUNITY INTEREST COMPANY

Notes to the Financial Statements

for the Period Ended 31 January 2024

4. Creditors: amounts falling due within one year note

2024 2023
£ £
Accruals and deferred income 2,859 3,849
Total 2,859 3,849

BEASTIES, BUGS AND BAIRNS COMMUNITY INTEREST COMPANY

Notes to the Financial Statements

for the Period Ended 31 January 2024

5. Creditors: amounts falling due after more than one year note

2024 2023
£ £
Other creditors 243 402
Total 243 402

COMMUNITY INTEREST ANNUAL REPORT

BEASTIES, BUGS AND BAIRNS COMMUNITY INTEREST COMPANY

Company Number: SC554236 (Scotland)

Year Ending: 31 January 2024

Company activities and impact

The company offers outdoor education activities to schools and children’s community groups throughout Fife and the surrounding area. The business has been operating in a limited manner in the past year, responding to requests for visits and carrying out occasional requested visits to schools and community groups.

Consultation with stakeholders

No consultation with stakeholders

Directors' remuneration

No remuneration was received, other than that which is shown within the accounts.

Transfer of assets

No transfer of assets other than for full consideration

This report was approved by the board of directors on
22 October 2024

And signed on behalf of the board by:
Name: Morag Boyd
Status: Director