Bits and Pieces (Highland) Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: SC593389

Bits and Pieces (Highland) Ltd

Company Limited by Guarantee

Filleted Unaudited Financial Statements

For the year ending

30 April 2026

Bits and Pieces (Highland) Ltd

Company Limited by Guarantee

Statement of Financial Position

30 April 2026

	2026	2025
Note	£	£

Current assets

Debtors	5	1,332	1,880
Cash at bank and in hand		5,381	5,229
		-------	-------
		6,713	7,109

Creditors: amounts falling due within one year	6	7,227	7,107
		-------	-------
Net current (liabilities)/assets		( 514)	2
		----	----
Total assets less current liabilities		( 514)	2
		----	----
Net (liabilities)/assets		( 514)	2
		----	----

Capital and reserves

Profit and loss account	( 514)	2
	----	----
Members (deficit)/funds	( 514)	2
	----	----

These 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 income statement has not been delivered.

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.

Directors' 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Bits and Pieces (Highland) Ltd

Company Limited by Guarantee

Statement of Financial Position (continued)

30 April 2026

These financial statements were approved by the board of directors and authorised for issue on 17 August 2026 , and are signed on behalf of the board by:

S Banks

Director

Company registration number: SC593389

Bits and Pieces (Highland) Ltd

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 30 April 2026

1. General information

The company is a private company limited by guarantee, registered in Scotland. The address of the registered office is 64 High Street, Dingwall, Ross-shire, IV15 9RY.

2. Statement of compliance

These 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 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 financial statements are prepared in sterling, which is the functional currency of the entity.

Disclosure exemptions

The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102: (b) No cash flow statement has been presented for the company. (c) Disclosures in respect of financial instruments have not been presented.

4. Company limited by guarantee

Private company limited by guarantee without share capital

5. Debtors

	2026	2025
	£	£
Other debtors	1,332	1,880
	-------	-------

6. Creditors: amounts falling due within one year

	2026	2025
	£	£
Other creditors	7,227	7,107
	-------	-------