The directors loan balance at the year end was £36,376 (2024 - £34,397). This loan is interest free with no fixed terms of repayment.

The average number of persons, including directors, employed by the company during the year was as follows:

Although the financial statements have net current liabilities of £36,375, they have been prepared on the going concern basis as the director considers it appropriate to do so. In coming to this conclusion the director has agreed to financially support the company to ensure that all liabilities are met as they fall due. Additionally, the director will not seek repayment for amounts due to them until there are sufficient cash resources to do so.

Parrs Limited is a private company limited by shares incorporated in Scotland. The registered office is Cowiesburn House, Pluscarden, ELGIN, IV30 8TZ.

For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his 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 delivered in accordance with the provisions applicable to companies subject to the small companies regime.