Carnoustie Community Development Trust Limited SC533886 false 2023-05-01 2024-04-30 2024-04-30 The principal activity of the company is the development of the Carnoustie and the surrounding area. As the company has not traded none of the profit or loss falls within the scope of Corporation Tax. Digita Accounts Production Advanced 6.30.9574.0 true true SC533886 2023-05-01 2024-04-30 SC533886 2024-04-30 SC533886 core:CurrentFinancialInstruments core:WithinOneYear 2024-04-30 SC533886 bus:SmallEntities 2023-05-01 2024-04-30 SC533886 bus:AuditExemptWithAccountantsReport 2023-05-01 2024-04-30 SC533886 bus:FilletedAccounts 2023-05-01 2024-04-30 SC533886 bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 SC533886 bus:RegisteredOffice 2023-05-01 2024-04-30 SC533886 bus:Director10 2023-05-01 2024-04-30 SC533886 bus:Director14 2023-05-01 2024-04-30 SC533886 bus:Director15 2023-05-01 2024-04-30 SC533886 bus:Director16 2023-05-01 2024-04-30 SC533886 bus:Director17 2023-05-01 2024-04-30 SC533886 bus:Director2 2023-05-01 2024-04-30 SC533886 bus:Director3 2023-05-01 2024-04-30 SC533886 bus:Director4 2023-05-01 2024-04-30 SC533886 bus:Director5 2023-05-01 2024-04-30 SC533886 bus:CompanyLimitedByGuarantee 2023-05-01 2024-04-30 SC533886 countries:Scotland 2023-05-01 2024-04-30 SC533886 2022-05-01 2023-04-30 SC533886 2023-04-30 SC533886 core:CurrentFinancialInstruments core:WithinOneYear 2023-04-30 iso4217:GBP xbrli:pure

Registration number: SC533886

Carnoustie Community Development Trust Limited

(A company limited by guarantee)

Unaudited Financial Statements

for the Year Ended 30 April 2024

 

Carnoustie Community Development Trust Limited

Contents

Directors' Report

1

Statement of Financial Position

2

Notes to the Unaudited Financial Statements

3 to 4

 

Carnoustie Community Development Trust Limited

Directors' Report for the Year Ended 30 April 2024

The Directors present their report and the financial statements for the year ended 30 April 2024.

Directors of the Company

The Directors who held office during the year were as follows:

Mr D Miller

Mr D Sawers

Mrs A McKeown

Dr P Thornton

Ms P Lockhart

Mr N Watson

Ms F Morgan

Mrs A Anderson

Ms G Gall

Principal activity

The principal activity of the Company is the development of the Carnoustie and the surrounding area.

As the company has not traded none of the profit or loss falls within the scope of Corporation Tax.

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved by the Board on 6 November 2024 and signed on its behalf by:

.........................................
Mr D Miller
Director

.........................................
Mr D Sawers
Director

 
     
 

Carnoustie Community Development Trust Limited

(Registration number: SC533886)
Statement of Financial Position as at 30 April 2024

Note

2024
£

2023
£

Current assets

 

Cash at bank and in hand

 

67,248

10,679

Creditors: Amounts falling due within one year

5

(47,892)

-

Net assets

 

19,356

10,679

Reserves

 

Retained earnings

19,356

10,679

Surplus

 

19,356

10,679

For the financial year ending 30 April 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the Directors have not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the Board on 6 November 2024 and signed on its behalf by:
 

.........................................
Mr D Miller
Director

.........................................
Mr D Sawers
Director

 
     
 

Carnoustie Community Development Trust Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2024

1

General information

The Company is a company limited by guarantee, incorporated in Scotland, and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the Company in the event of liquidation.

The address of its registered office is:
5 Station Road
Carnoustie
Angus
DD7 6FR

These financial statements were authorised for issue by the Board on 6 November 2024.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Government grants

Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the company will comply with the conditions attaching to them and the grants will be received.

Government grants are recognised using the accrual model.

Under the accrual model, government grants relating to revenue are recognised on a systematic basis over the periods in which the company recognises the related costs for which the grant is intended to compensate. Grants that are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs are recognised in income in the period in which it becomes receivable.

 

Carnoustie Community Development Trust Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2024

3 Company limited by guarantee

The members of the company have agreed to contribute £1 to the assets of the company in the event of it being wound up.

4

Staff numbers

The average number of persons employed by the Company (including Directors) during the year, was 0 (2023 - 0).

5

Creditors

Creditors: amounts falling due within one year

2024
£

2023
£

Due within one year

Accruals and deferred income

47,892

-