COMPANY REGISTRATION NUMBER:
SC191732
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Tarvie Crofting Enterprise |
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Company Limited by Guarantee |
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Filleted Unaudited Abridged Financial Statements |
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Tarvie Crofting Enterprise |
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Company Limited by Guarantee |
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Abridged Statement of Financial Position |
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31 December 2025
Current assets
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Cash at bank and in hand |
1,961 |
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1,258 |
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Creditors: amounts falling due within one year |
342 |
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300 |
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------- |
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------- |
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Net current assets |
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1,619 |
958 |
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------- |
---- |
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Total assets less current liabilities |
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1,619 |
958 |
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------- |
---- |
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Net assets |
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1,619 |
958 |
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------- |
---- |
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Capital and reserves
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Profit and loss account |
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1,619 |
958 |
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------- |
---- |
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Members funds |
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1,619 |
958 |
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------- |
---- |
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These abridged financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the 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.
Directors' responsibilities:
-
The members have not required the company to obtain an audit of its abridged 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 abridged financial statements
.
All of the members have consented to the preparation of the abridged statement of financial position for the year ending 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.
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Tarvie Crofting Enterprise |
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Company Limited by Guarantee |
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Abridged Statement of Financial Position (continued) |
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31 December 2025
These abridged financial statements were approved by the
board of directors
and authorised for issue on
15 April 2026
, and are signed on behalf of the board by:
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Mr A S MacKenzie |
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Director |
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Company registration number:
SC191732
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Tarvie Crofting Enterprise |
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Company Limited by Guarantee |
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Notes to the Abridged Financial Statements |
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Year ended 31 December 2025
1.
General information
The company is a private company limited by guarantee, registered in Scotland.
The address of the registered office is c/o Macdowall
& Co, Tulloch Street,
Dingwall, Ross-shire, IV15 9JY.
2.
Statement of compliance
These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3.
Accounting policies
Basis of preparation
The abridged financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The abridged financial statements are prepared in sterling, which is the functional currency of the entity.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
4.
Company limited by guarantee
The company is limited bt guarantee and does not have a share capital.
The liability of the members is limited but is not to exceed £1 per member.
5.
Employee numbers
The average number of persons employed by the company during the year amounted to Nil
(2024: Nil).
6.
Related party transactions
7.
Other spare note 99 heading