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Company registration number: SC616566
Fife Smart Repair Specialist Limited
Unaudited filleted financial statements
31 December 2024
Fife Smart Repair Specialist Limited
Contents
Directors and other information
Accountants report
Statement of financial position and notes to the financial statements
Fife Smart Repair Specialist Limited
Directors and other information
Director William Ingram
Company number SC616566
Registered office 6 Balcomie Road
Kirkcaldy
Fife
KY2 6JB
Accountants Paterson Boyd & Co
Chartered Certified Accountants
18 North Street
Glenrothes
Fife
KY7 5NA
Bankers The Co-operative Bank plc
Central Commercial Branch
PO Box 250
Skelmersdale
Lancashire
WN8 6WT
Fife Smart Repair Specialist Limited
Report to the director on the preparation of the
unaudited statutory financial statements of Fife Smart Repair Specialist Limited
Year ended 31 December 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 Fife Smart Repair Specialist Limited for the year ended 31 December 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 director of Fife Smart Repair Specialist 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 Fife Smart Repair Specialist Limited and state those matters that we have agreed to state to them, 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 Fife Smart Repair Specialist Limited and its director as a body for our work or for this report.
It is your duty to ensure that Fife Smart Repair Specialist 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 Fife Smart Repair Specialist Limited. You consider that Fife Smart Repair Specialist 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 Fife Smart Repair Specialist 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
18 North Street
Glenrothes
Fife
KY7 5NA
24 September 2025
Fife Smart Repair Specialist Limited
Statement of financial position
31 December 2024
2024 2023
£ £ £ £
Fixed assets 2,605 3,257
_______ _______
Current assets 6,664 7,846
Prepayments and accrued income 360 -
_______ _______
7,024 7,846
Creditors: amounts falling due within one year ( 7,707) ( 9,478)
_______ _______
Net current liabilities ( 683) ( 1,632)
_______ _______
Total assets less current liabilities 1,922 1,625
Accruals and deferred income ( 1,106) ( 755)
_______ _______
Net assets 816 870
_______ _______
Capital and reserves 816 870
_______ _______
Notes to the financial statements
Fife Smart Repair Specialist Limited
Year ended 31 December 2024
1. Employee numbers
The average number of persons employed by the company during the year amounted to Nil (2023: Nil).
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.
Directors responsibilities:
- The member has not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
- The director acknowledges his 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 24 September 2025 , and are signed on behalf of the board by:
William Ingram
Director
Company registration number: SC616566
The company is a private company limited by shares, registered in Scotland.