Company Registration No. SC271497 (Scotland)
Braefoot Investments Limited
Unaudited accounts
for the year ended 31 December 2024
Braefoot Investments Limited
Unaudited accounts
Contents
Braefoot Investments Limited
Company Information
for the year ended 31 December 2024
Directors
John McColl
Linda Clark McColl
Company Number
SC271497 (Scotland)
Registered Office
Mill Cottage Mill Lade
Collessie
Cupar
KY15 7RQ
Accountants
Kelly Tax Services Limited
New Alderston House
3 Dove Wynd
Strathclyde Business Park
Bellshill
North Lanarkshire
ML4 3FB
Braefoot Investments Limited
Statement of financial position
as at 31 December 2024
Cash at bank and in hand
3,112
3,667
Creditors: amounts falling due within one year
(416)
(414)
Net current assets
302,739
303,296
Net assets
302,909
303,575
Called up share capital
10
10
Profit and loss account
302,899
303,565
Shareholders' funds
302,909
303,575
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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 23 September 2025 and were signed on its behalf by
John McColl
Director
Company Registration No. SC271497
Braefoot Investments Limited
Notes to the Accounts
for the year ended 31 December 2024
Braefoot Investments Limited is a private company, limited by shares, registered in Scotland, registration number SC271497. The registered office is Mill Cottage Mill Lade, Collessie, Cupar, KY15 7RQ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Tangible fixed assets
Total
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Average number of employees
During the year the average number of employees was 0 (2023: 0).