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COMPANY REGISTRATION NUMBER: SC564146
MORNING STAR INS 87 LTD
FILLETED UNAUDITED FINANCIAL STATEMENTS
30 April 2026
MORNING STAR INS 87 LTD
FINANCIAL STATEMENTS
YEAR ENDED 30 APRIL 2026
Contents
Page
Officers and professional advisers
1
Chartered accountants report to the director on the preparation of the unaudited statutory financial statements
2
Statement of financial position and the notes to the financial statements
3
MORNING STAR INS 87 LTD
OFFICERS AND PROFESSIONAL ADVISERS
Director
Mr G A Thomson
Registered office
20-30 Marine Place
Buckie
Moray
AB56 1UT
Accountants
Ritsons
Chartered Accountants
26-30 Marine Place
Buckie
Moray
AB56 1UT
MORNING STAR INS 87 LTD
CHARTERED ACCOUNTANTS REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF MORNING STAR INS 87 LTD
YEAR ENDED 30 APRIL 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Morning Star INS 87 Ltd for the year ended 30 April 2026, 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 ICAS, we are subject to its ethical and other professional requirements which are detailed at www.icas.com/accountspreparationguidance. This report is made solely to the director of Morning Star INS 87 Ltd. Our work has been undertaken solely to prepare for your approval the financial statements of Morning Star INS 87 Ltd and state those matters that we have agreed to state to you in this report in accordance with the requirements of ICAS as detailed at www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Morning Star INS 87 Ltd and its director for our work or for this report.
It is your duty to ensure that Morning Star INS 87 Ltd 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 Morning Star INS 87 Ltd. You consider that Morning Star INS 87 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 financial statements of Morning Star INS 87 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 financial statements.
Ritsons Chartered Accountants
26-30 Marine Place Buckie Moray AB56 1UT
23 July 2026
MORNING STAR INS 87 LTD
STATEMENT OF FINANCIAL POSITION
30 April 2026
2026
2025
£
£
Fixed assets
20,538
26,030
--------
--------
Current assets
196
84
Creditors: amounts falling due within one year
11,193
11,788
--------
--------
NET CURRENT LIABILITIES
( 10,997)
( 11,704)
--------
--------
TOTAL ASSETS LESS CURRENT LIABILITIES
9,541
14,326
Accruals and deferred income
1,000
1,000
-------
--------
8,541
13,326
-------
--------
Capital and reserves
8,541
13,326
-------
--------
Notes to the financial statements
1. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2025: 2 ).
For the year ending 30 April 2026 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 financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
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 23 July 2026 , and are signed on behalf of the board by:
Mr G A Thomson
Director
Company registration number: SC564146
The company is a private company limited by shares, registered in Scotland.