COMPANY REGISTRATION NUMBER:
SC342739
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Kirk Natural Stone Developments Limited |
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Filleted Unaudited Financial Statements |
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Kirk Natural Stone Developments Limited |
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Year ended 31 August 2025
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Chartered certified accountants report to the board of directors on the preparation of the unaudited statutory financial statements |
1 |
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Statement of financial position and the notes to the financial statements |
2 to 3 |
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Kirk Natural Stone Developments Limited |
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Chartered Certified Accountants Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of
Kirk Natural Stone Developments Limited |
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Year ended 31 August 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 Kirk Natural Stone Developments Limited for the year ended 31 August 2025, which comprise the statement of financial position and the notes to the financial statements 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 www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html. This report is made solely to the Board of Directors of Kirk Natural Stone Developments Limited, as a body, in accordance with the terms of our engagement letter dated 1 November 2013. Our work has been undertaken solely to prepare for your approval the financial statements of Kirk Natural Stone Developments Limited and state those matters that we have agreed to state to you, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Kirk Natural Stone Developments Limited and its Board of Directors, as a body, for our work or for this report.
It is your duty to ensure that Kirk Natural Stone Developments 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 Kirk Natural Stone Developments Limited. You consider that Kirk Natural Stone Developments 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 Kirk Natural Stone Developments 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.
GARDNER & PARTNERS LTD
Chartered Certified Accountants
9 Rosemount Place
Aberdeen
AB25 2UX
8 April 2026
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Kirk Natural Stone Developments Limited |
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Statement of Financial Position |
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31 August 2025
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2025 |
2024 |
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£ |
£ |
£ |
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Fixed assets |
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4,481 |
5,857 |
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------- |
------- |
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Current assets |
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120,646 |
45,692 |
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Creditors: amounts falling due within one year |
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78,054 |
49,491 |
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--------- |
-------- |
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Net current assets/(liabilities) |
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42,592 |
(
3,799) |
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-------- |
------- |
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Total assets less current liabilities |
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47,073 |
2,058 |
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Accruals and deferred income |
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1,635 |
1,640 |
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-------- |
------- |
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45,438 |
418 |
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-------- |
------- |
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Capital and reserves |
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45,438 |
418 |
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-------- |
---- |
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Notes to the financial statements
1.
Employee numbers
The average number of persons employed by the company during the year amounted to
2
(2024:
2
).
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
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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
;
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The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements
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These 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
8 April 2026
, and are signed on behalf of the board by:
Company registration number:
SC342739
The company is a private company limited by shares, registered in Scotland. The address of the registered office is Bridgend, Fyvie, Turriff, Aberdeenshire, AB53 8LL.