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Company registration number: SC574943
COFT Limited
Unaudited filleted financial statements
31 October 2024
COFT Limited
Contents
Directors and other information
Accountants report
Statement of financial position and notes to the financial statements
COFT Limited
Directors and other information
Directors Tim Findlay-Coulson
Oonagh Findlay-Coulson
Company number SC574943
Registered office 30 South Loan
Pittenweem
Anstruther
Fife
KY10 2QB
Accountants Paterson Boyd & Co
Chartered Certified Accountants
8 Mitchell Street
Leven
Fife
KY8 4HJ
Bankers Royal Bank of Scotland
23-25 Rosslyn Street
Kirkcaldy
Fife
KY1 3HA
COFT Limited
Report to the board of directors on the preparation of the
unaudited statutory financial statements of COFT Limited
Year ended 31 October 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 COFT Limited for the year ended 31 October 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 COFT 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 COFT Limited and state those matters that we have agreed to state to the board of directors of COFT 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 COFT Limited and its board of directors as a body for our work or for this report.
It is your duty to ensure that COFT 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 COFT Limited. You consider that COFT 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 COFT 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.
Paterson Boyd & Co
Chartered Certified Accountants
8 Mitchell Street
Leven
Fife
KY8 4HJ
25 July 2025
COFT Limited
Statement of financial position
31 October 2024
2024 2023
£ £ £ £
Fixed assets 5,481 9,776
_______ _______
Current assets 67,422 64,870
Prepayments and accrued income 937 782
_______ _______
68,359 65,652
Creditors: amounts falling due within one year ( 21,743) ( 25,360)
_______ _______
Net current assets 46,616 40,292
_______ _______
Total assets less current liabilities 52,097 50,068
Creditors: amounts falling due after more than one year - ( 1,032)
Accruals and deferred income ( 1,691) ( 1,478)
_______ _______
Net assets 50,406 47,558
_______ _______
Capital and reserves 50,406 47,558
_______ _______
Notes to the financial statements
COFT Limited
Year ended 31 October 2024
1. Employee numbers
The average number of persons employed by the company during the year amounted to 3 (2023: 3 ).
For the year ending 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
- 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 25 July 2025 , and are signed on behalf of the board by:
Tim Findlay-Coulson
Director
Company registration number: SC574943
The company is a private company limited by shares, registered in Scotland.