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COMPANY REGISTRATION NUMBER: SC294646
GRAMPIAN AGRICULTURAL SERVICES LTD
FILLETED UNAUDITED FINANCIAL STATEMENTS
31 December 2024
GRAMPIAN AGRICULTURAL SERVICES LTD
FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2024
Contents
Page
Officers and professional advisers
1
Chartered accountants report to the director on the preparation of the unaudited statutory financial statements
2
Statement of financial position and the notes to the financial statements
3
GRAMPIAN AGRICULTURAL SERVICES LTD
OFFICERS AND PROFESSIONAL ADVISERS
Director
G. Christie
Company secretary
S. Christie
Registered office
Rinnes View
Edintore
Keith
Banffshire
AB55 5PJ
Accountants
Ritsons
Chartered Accountants
26-30 Marine Place
Buckie
Moray
AB56 1UT
GRAMPIAN AGRICULTURAL SERVICES LTD
CHARTERED ACCOUNTANTS REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF GRAMPIAN AGRICULTURAL SERVICES LTD
YEAR ENDED 31 DECEMBER 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Grampian Agricultural Services Ltd for the year ended 31 December 2024, which comprise the statement of financial position and the notes to the financial statements from the company's accounting records and from information and explanations you have given us. As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at www.icas.com/accountspreparationguidance. This report is made solely to the director of Grampian Agricultural Services Ltd. Our work has been undertaken solely to prepare for your approval the financial statements of Grampian Agricultural Services Ltd and state those matters that we have agreed to state to you in this report in accordance with the requirements of ICAS as detailed at www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Grampian Agricultural Services Ltd and its director for our work or for this report.
It is your duty to ensure that Grampian Agricultural Services Ltd 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 profit of Grampian Agricultural Services Ltd. You consider that Grampian Agricultural Services Ltd 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 Grampian Agricultural Services 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 financial statements.
Ritsons Chartered Accountants
26-30 Marine Place Buckie Moray AB56 1UT
2 March 2025
GRAMPIAN AGRICULTURAL SERVICES LTD
STATEMENT OF FINANCIAL POSITION
31 December 2024
2024
2023
£
£
Fixed assets
1,958
2,304
-------
-------
Current assets
2,502
6,374
Creditors: amounts falling due within one year
2,888
1,975
-------
-------
NET CURRENT (LIABILITIES)/ASSETS
( 386)
4,399
-------
-------
TOTAL ASSETS LESS CURRENT LIABILITIES
1,572
6,703
Accruals and deferred income
500
500
-------
-------
1,072
6,203
-------
-------
Capital and reserves
1,072
6,203
-------
-------
Notes to the financial statements
1. Staff numbers
The average number of persons employed by the company during the year amounted to 2 (2023: 2 ).
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- 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 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements have been prepared in accordance with the micro-entity provisions and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
These financial statements were approved by the board of directors and authorised for issue on 2 March 2025 , and are signed on behalf of the board by:
G. Christie
Director
Company registration number: SC294646
The company is a private company limited by shares, registered in Scotland.