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Registered Number: SC771206


 

 

 

BIRNAM SHOP LTD


Abridged Accounts
 


Period of accounts

Start date: 01 June 2023

End date: 30 June 2024
Accountant’s report
You consider that the company is exempt from an audit for the year ended 30 June 2024 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Stratton Financial Limited
30 June 2024



....................................................

Stratton Financial Limited

Upper Floors
18 leonard Street
Perth
PH2 8ES
01 March 2025
1
 
 
Notes
 
2024
£
Current assets    
Debtors (3,330)
Cash at bank and in hand 3,495 
165 
Creditors: amount falling due within one year (862)
Net current assets (697)
 
Total assets less current liabilities (697)
Net assets (697)
 

Capital and reserves
   
Profit and loss account (697)
Shareholders' funds (697)
 


For the period ended 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 01 March 2025 and were signed by:


-------------------------------
Khalid KHURSHID
Director
2
General Information
BIRNAM SHOP LTD is a private company, limited by shares, registered in , registration number SC771206, registration address .

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.

Average number of employees

Average number of employees during the period was 2.
3