Company Registration No. SC724132 (Scotland)
PEFA LTD
Unaudited accounts
for the period from 1 March 2023 to 28 February 2024
PEFA LTD
Annual report and unaudited accounts
for the period from 1 March 2023 to 28 February 2024
PEFA LTD
Company Information
for the period from 1 March 2023 to 28 February 2024
Company Number
SC724132 (Scotland)
Registered Office
16 JERVISTON COURT
MOTHERWELL
ML1 4BS
SCOTLAND
Accountants
GENIUS OUTLANDER LTD, CERTIFIED PRACTISING ACCOUNTANT ICPA
www.gformations.uk
16 Jerviston Court
Motherwell
North Lanarkshire
ML1 4BS
PEFA LTD
Accountants' report
Accountants' report to the director of PEFA LTD on the preparation of the unaudited statutory accounts for the period from 1 March 2023 to 28 February 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
PEFA LTD for the period from
1 March 2023 to
28 February 2024 as set out on pages
5 -
5 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of PEFA LTD, as a body, in accordance with the terms of our engagement letter dated 3 March 2023. Our work has been undertaken solely to prepare for your approval the accounts of PEFA LTD and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than PEFA LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that PEFA 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 profit of PEFA LTD. You consider that PEFA LTD is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit or a review of the accounts of PEFA 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.
GENIUS OUTLANDER LTD, CERTIFIED PRACTISING ACCOUNTANT ICPA
www.gformations.uk
16 Jerviston Court
Motherwell
North Lanarkshire
ML1 4BS
29 November 2024
PEFA LTD
Statement of Financial Position
as at 28 February 2024
Creditors: amounts falling due within one year
(2,140)
(250)
Net current liabilities
(130)
(150)
Total assets less current liabilities
(130)
(150)
Net liabilities
(130)
(150)
Capital and reserves
(130)
(150)
PEFA LTD is a private company, limited by shares, registered in Scotland, registration number SC724132. The registered office is 16 JERVISTON COURT, MOTHERWELL, ML1 4BS, SCOTLAND.
2 Average number of employees
During the period the average number of employees was 1 (2023: 1).
For the period ending 28 February 2024 the company was entitled to exemption from audit 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and FRS 105, The Financial Reporting Standard applicable to the Micro-entities Regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Approved by the board on 29 November 2024
Frank Cross
Director
Company Registration No. SC724132