Company registration number SC738295 (Scotland)
ELMBANK CATERING LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024
PAGES FOR FILING WITH REGISTRAR
ELMBANK CATERING LTD
CONTENTS
Page
Accountants' report
1
Balance sheet and notes to the financial statements
2 - 3
ELMBANK CATERING LTD
REPORT TO THE DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY ACCOUNTS OF ELMBANK CATERING LTD
- 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 Elmbank Catering Ltd for the year ended 31 July 2024, which comprise the balance sheet, 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 Elmbank Catering Ltd, 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 Elmbank Catering Ltd and state those matters that we have agreed to state to the board of directors of Elmbank Catering Ltd, 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 Elmbank Catering Ltd and its board of directors as a body, for our work or for this report.
It is your duty to ensure that Elmbank Catering Ltd has kept adequate accounting records and to prepare statutory financial statements that comply with the requirements of the Companies Act 2006. You consider that Elmbank Catering 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 Elmbank Catering 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.
MMG Chartered Accountants
Chartered Accountants
182 High Street
Montrose
ANGUS
DD10 8PH
Scotland
23 April 2025
ELMBANK CATERING LTD
BALANCE SHEET
- 2 -
2024
2023
£
£
£
£
Fixed assets
5,620
7,492
Current assets
3,511
4,442
Creditors: amounts falling due within one year
(3,753)
(9,605)
Net current liabilities
(242)
(5,163)
Total assets less current liabilities
5,378
2,329
Net assets
5,378
2,329
Capital and reserves
5,378
2,329
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
Elmbank Catering Ltd is a private company limited by shares incorporated in Scotland. The registered office is 15 Charleston Village, Forfar, Angus, Scotland, DD8 1UF.
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
ELMBANK CATERING LTD
BALANCE SHEET (CONTINUED)
- 3 -
The financial statements were approved by the board of directors and authorised for issue on 23 April 2025 and are signed on its behalf by:
Mr Kyle Carr
Director
Company registration number SC738295 (Scotland)