Company registration number SC285598 (Scotland)
HARBOUR GARAGE LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024
PAGES FOR FILING WITH REGISTRAR
HARBOUR GARAGE LIMITED
CONTENTS
Page
Accountants' report
1
Balance sheet and notes to the financial statements
2 - 3
HARBOUR GARAGE LIMITED
REPORT TO THE DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY ACCOUNTS OF HARBOUR GARAGE LIMITED
- 1 -
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Harbour Garage Limited for the year ended 31 July 2024 set out on pages 2 to 3 from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the ICAS we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-preparation-of-accounts.
This report is made solely to the board of directors of Harbour Garage Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Harbour Garage Limited and state those matters that we have agreed to state to the board of directors of Harbour Garage Limited, as a body, in this report in accordance with the requirements of the ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Harbour Garage Limited and its board of directors as a body, for our work or for this report.
It is your duty to ensure that Harbour Garage Limited has kept adequate accounting records and to prepare statutory financial statements that comply with the requirements of the Companies Act 2006. You consider that Harbour Garage Limited 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 Harbour Garage Limited. 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.
MMG Chartered Accountants
4 Albert Place
PERTH
PH2 8JE
24 April 2025
HARBOUR GARAGE LIMITED
BALANCE SHEET
- 2 -
2024
2023
£
£
£
£
Fixed assets
8,516
9,542
Current assets
128,531
107,206
Prepayments and accrued income
2,893
3,070
Creditors: amounts falling due within one year
(48,605)
(30,037)
Net current assets
82,819
80,239
Total assets less current liabilities
91,335
89,781
Net assets
91,335
89,781
Capital and reserves
91,335
89,781
Notes to the financial statements
1
Employees
The average number of persons, including directors, employed by the company during the year was as follows:
2024
2023
Number
Number
Employees
2
2
HARBOUR GARAGE LIMITED
BALANCE SHEET (CONTINUED)
- 3 -
Harbour Garage Limited is a private company limited by shares incorporated in Scotland. The registered office is Bay 3, Gartshore Buildings, Friarton Road, PERTH, PH2 8BB.
For the year ended 31 July 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
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.
These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime', and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true
The financial statements were approved by the board of directors and authorised for issue on 24 April 2025 and are signed on its behalf by:
Barrie Scobie
Mark Young
Director
Director
Company registration number SC285598 (Scotland)