Company Registration No. SC194641 (Scotland)
The Loch Shiel Jetties Trust
Unaudited accounts
for the year ended 31 March 2025
The Loch Shiel Jetties Trust
Unaudited accounts
Contents
The Loch Shiel Jetties Trust
Company Information
for the year ended 31 March 2025
Directors
Joanne Elizabeth Matheson
Gordon Robert Shankland
Henry Hodges
Secretary
Joanne Elizabeth Matheson
Company Number
SC194641 (Scotland)
Registered Office
The Square
Shielbridge
Acharacle
Argyll
PH36 4JZ
Scotland
Accountants
Sarah Kennedy
Nevis Accountancy Services Limited
Office 6, An Drochaid, Claggan Road
Claggan, Fort William
Inverness-shire
PH33 6PH
Chartered Certified Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of
The Loch Shiel Jetties Trust
for the year ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
The Loch Shiel Jetties Trust for the year ended
31 March 2025 as set out on pages
5 -
6 from the Company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/uk/en/about-us/regulation/rulebook.html
This report is made solely to the Board of Directors of The Loch Shiel Jetties Trust, as a body, in accordance with the terms of our engagement letter dated 9 April 2019. Our work has been undertaken solely to prepare for your approval the accounts of The Loch Shiel Jetties Trust and state those matters that we have agreed to state to the Board of Directors of The Loch Shiel Jetties Trust, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Loch Shiel Jetties Trust and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that The Loch Shiel Jetties Trust has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of The Loch Shiel Jetties Trust. You consider that The Loch Shiel Jetties Trust 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 accounts of The Loch Shiel Jetties Trust. 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 accounts.
Sarah Kennedy
Chartered Certified Accountants
Nevis Accountancy Services Limited
Office 6, An Drochaid, Claggan Road
Claggan, Fort William
Inverness-shire
PH33 6PH
30 December 2025
The Loch Shiel Jetties Trust
Statement of financial position
as at 31 March 2025
Cash at bank and in hand
1,437
4,364
Creditors: amounts falling due within one year
(988)
(1,327)
Net current assets
3,094
4,613
Profit and loss account
3,094
4,613
Members' funds
3,094
4,613
For the year ending 31 March 2025 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.
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 30 December 2025 and were signed on its behalf by
Joanne Elizabeth Matheson
Director
Company Registration No. SC194641
The Loch Shiel Jetties Trust
Notes to the Accounts
for the year ended 31 March 2025
The Loch Shiel Jetties Trust is a private company, limited by guarantee, registered in Scotland, registration number SC194641. The registered office is The Square, Shielbridge, Acharacle, Argyll, PH36 4JZ, Scotland.
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.
Amounts falling due within one year
Accrued income and prepayments
2,645
1,576
5
Creditors: amounts falling due within one year
2025
2024
6
Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
7
Average number of employees
During the year the average number of employees was 0 (2024: 0).