Company registration number SC250947 (Scotland)
Firebreak Services Limited
Unaudited financial statements
for the year ended 31 March 2024
Pages for filing with registrar
Firebreak Services Limited
Chartered Accountants' report to the director on the preparation of the
unaudited statutory financial statements of Firebreak Services Limited
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 Firebreak Services Limited for the year ended 31 March 2024 which comprise, the statement of financial position 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 the ICAS 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 Firebreak Services Limited, as a body, in accordance with the terms of our engagement letter dated 28 November 2023. Our work has been undertaken solely to prepare for your approval the financial statements of Firebreak Services Limited and state those matters that we have agreed to state to the board of directors of Firebreak Services Limited, 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 Firebreak Services Limited and its board of directors as a body, for our work or for this report.

It is your duty to ensure that Firebreak Services Limited 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 Firebreak Services Limited. You consider that Firebreak Services Limited 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 Firebreak Services Limited. 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.

James Milne
Chartered Accountants
Rosewood
Raemoir Road
Banchory
AB31 4ET
4 November 2024
Firebreak Services Limited
Statement of financial position
as at 31 March 2024
31 March 2024
2
2024
2023
Notes
£
£
£
£
Current assets
Debtors
1,519
2,279
Cash at bank and in hand
13,777
11,184
15,296
13,463
Creditors: amounts falling due within one year
(7,232)
(3,115)
Net current assets
8,064
10,348
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
7,964
10,248
Total equity
8,064
10,348

In accordance with section 444 of the Companies Act 2006, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The director of the company has elected not to include a copy of the income statement within the financial statements.true

For the financial year ended 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and signed by the director and authorised for issue on 4 November 2024
Michael Bruce
Director
Company registration number SC250947 (Scotland)
Firebreak Services Limited
Notes to the financial statements
for the year ended 31 March 2024
3
1
Accounting policies
Company information

Firebreak Services Limited is a private company limited by shares incorporated in Scotland. The registered office is Brooks House, Glen Tanar, Aboyne, AB34 5EU.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business.

1.3
Taxation

The tax expense represents the sum of the tax currently payable.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

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