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Company registration number: SC253828
Scottish Mountain Gear Limited
Unaudited filleted financial statements
31 August 2024
Scottish Mountain Gear Limited
Contents
Directors and other information
Accountants report
Statement of financial position
Scottish Mountain Gear Limited
Directors and other information
Directors
C J Wood
G Torrance
Secretary Lothian Secretarial Limited
Company number SC253828
Registered office 4 Broughton Park
Newhailes Industrial Estate
Musselburgh
East Lothian
EH21 5SY
Business address 4 Broughton Park
Newhailes Industrial Estate
Musselburgh
East Lothian
EH21 6SY
Accountants Ian J Brown & Company
4 Lothian Street
Dalkeith
Midlothian
EH22 1DS
Scottish Mountain Gear Limited
Report to the board of directors on the preparation of the
unaudited statutory financial statements of Scottish Mountain Gear Limited
Year ended 31 August 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 Scottish Mountain Gear Limited for the year ended 31 August 2024 which comprise the statement of financial position and related notes 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 http://www.icas.com/accountspreparationguidance.
This report is made solely to the board of directors of Scottish Mountain Gear 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 Scottish Mountain Gear Limited and state those matters that we have agreed to state to the board of directors of Scottish Mountain Gear Limited as a body, in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Scottish Mountain Gear Limited and its board of directors as a body for our work or for this report.
It is your duty to ensure that Scottish Mountain Gear Limited 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 Scottish Mountain Gear Limited. You consider that Scottish Mountain Gear 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 Scottish Mountain Gear 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.
Ian J Brown & Company
Chartered Accountants
4 Lothian Street
Dalkeith
Midlothian
EH22 1DS
23 May 2025
Scottish Mountain Gear Limited
Statement of financial position
31 August 2024
2024 2023
£ £ £ £
Fixed assets 3,599 3,599
_______ _______
Current assets 7,512 6,912
Prepayments and accrued income 7,350 -
_______ _______
14,862 6,912
Creditors: amounts falling due within one year ( 15,807) ( 8,457)
_______ _______
Net current liabilities ( 945) ( 1,545)
_______ _______
Total assets less current liabilities 2,654 2,054
Accruals and deferred income ( 1,955) ( 1,545)
_______ _______
Net assets 699 509
_______ _______
Capital and reserves 699 509
_______ _______
Scottish Mountain Gear Limited
Year ended 31 August 2024
For the year ending 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsiblities:
- The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The 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 23 May 2025 , and are signed on behalf of the board by:
C J Wood
Director
Company registration number: SC253828
The company is a private company limited by shares, registered in Scotland.