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Registration number: SC615992

Bits And Pieces Ltd
Unaudited Filleted Financial Statements
for the Year Ended 31 December 2025

Bits And Pieces Ltd

Contents

Company Information | 1
Accountants' Report | 2
Balance Sheet | 3
Notes to the Unaudited Financial Statements | 3

Bits And Pieces Ltd

Company Information

Director | Mr J S Park

Registered office Registration number | 27a Coates Gardens Edinburgh EH12 5LG SC615992

Accountants | Brown, Scott & Main Chartered Accountants 91 West Savile Terrace Edinburgh Lothian EH9 3DP

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Bits And Pieces Ltd
for the Year Ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Bits And Pieces Ltd for the year ended 31 December 2025 as set out on pages 3 to 3 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of The Institute of Chartered Accountants of Scotland, we are subject to its ethical and other professional requirements which are detailed at www.icas.com/accountspreparationguidance

This report is made solely to you, in accordance with the terms of our engagement. . Our work has been undertaken solely to prepare for your approval the financial information of Bits And Pieces Ltd and state those matters that we have agreed to state to you in this report in accordance with the requirements of The Institute of Chartered Accountants of Scotland 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 the company for our work or for this report.

It is your duty to ensure that Bits And Pieces Ltd 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 Bits And Pieces Ltd. You consider that Bits And Pieces Ltd 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 Bits And Pieces Ltd. 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.

......................................
Brown, Scott & Main
Chartered Accountants
91 West Savile Terrace
Edinburgh
Lothian
EH9 3DP

12 March 2026

Bits And Pieces Ltd

(Registration number: SC615992)
Balance Sheet as at 31 December 2025

| 2025 £ | 2024 £
Current assets | 6,015 | 8,069
Creditors: Amounts falling due within one year | (1,307) | (2,093)
Total assets less current liabilities | 4,708 | 5,976
Accruals and deferred income | (1,000) | (1,000)
| 3,708 | 4,976
Capital and reserves | 3,708 | 4,976

1 | General information

The company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
27a Coates Gardens
Edinburgh
EH12 5LG
Scotland

These financial statements were authorised for issue by the director on 11 March 2026.

2 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

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

Director's 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; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the micro entities regime and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 11 March 2026

......................................... Mr J S Park Director