Company Registration No. SC533796 (Scotland)
East Lochaber Community Trust
Unaudited accounts
for the year ended 30 April 2024
East Lochaber Community Trust
Annual report and unaudited accounts
for the year ended 30 April 2024
East Lochaber Community Trust
Company Information
for the year ended 30 April 2024
Directors
John Charles Hutchison
Patricia Jordan
Flora Ann McKee
Secretary
John Charles Hutchison
Company Number
SC533796 (Scotland)
Registered Office
Voluntary Action Lochaber
An Drochaid, Claggan Road
Fort William
Inverness-Shire
PH33 6PH
Scotland
Accountants
Sarah Kennedy
Nevis Accountancy Services Limited
Office 6, An Drochaid, Claggan Road
Claggan, Fort William
Inverness-shire
PH33 6PH
Chartered Certified Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of
East Lochaber Community Trust
for the year ended 30 April 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
East Lochaber Community Trust for the year ended
30 April 2024 as set out on pages
5 -
5 from the Company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/uk/en/about-us/regulation/rulebook.html
This report is made solely to the Board of Directors of East Lochaber Community Trust, as a body, in accordance with the terms of our engagement letter dated 7 August 2019. Our work has been undertaken solely to prepare for your approval the accounts of East Lochaber Community Trust and state those matters that we have agreed to state to the Board of Directors of East Lochaber Community Trust, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than East Lochaber Community Trust and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that East Lochaber Community Trust has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of East Lochaber Community Trust. You consider that East Lochaber Community Trust 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 East Lochaber Community Trust. 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.
Sarah Kennedy
Chartered Certified Accountants
Nevis Accountancy Services Limited
Office 6, An Drochaid, Claggan Road
Claggan, Fort William
Inverness-shire
PH33 6PH
23 January 2025
East Lochaber Community Trust
Statement of Financial Position
as at 30 April 2024
Net current assets
278
360
Total assets less current liabilities
278
360
Accruals and deferred income
(80)
(80)
Capital and reserves
198
280
East Lochaber Community Trust is a private company, limited by shares, registered in Scotland, registration number SC533796. The registered office is Voluntary Action Lochaber, An Drochaid, Claggan Road, Fort William, Inverness-Shire, PH33 6PH, Scotland.
2 Average number of employees
During the year the average number of employees was 0 (2023: 0).
For the 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. 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 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 23 January 2025
Flora Ann McKee
Director
Company Registration No. SC533796