The Loch Shiel Jetties Trust

Allan George Henderson Joanne Elizabeth Matheson Gordon Robert Shankland

SC194641 (Scotland)

12 GLENBURN DRIVE INVERNESS IV2 4ND

Sarah Kennedy Nevis Accountancy Services An Drochaid, Claggan Road Claggan, Fort William Inverness-shire PH33 6PH

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of The Loch Shiel Jetties Trust for the year ended 31 March 2019 as set out on pages 5 - 6 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 http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html

This report is made solely to the Board of Directors of The Loch Shiel Jetties Trust, as a body, in accordance with the terms of our engagement letter dated 9 April 2019. Our work has been undertaken solely to prepare for your approval the accounts of The Loch Shiel Jetties Trust and state those matters that we have agreed to state to the Board of Directors of The Loch Shiel Jetties Trust, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Loch Shiel Jetties Trust and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that The Loch Shiel Jetties Trust 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 The Loch Shiel Jetties Trust. You consider that The Loch Shiel Jetties Trust 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 The Loch Shiel Jetties Trust. 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.

Sarah Kennedy Chartered Certified Accountants Nevis Accountancy Services An Drochaid, Claggan Road Claggan, Fort William Inverness-shire PH33 6PH 27 January 2020

Debtors

1,088 

1,079 

Cash at bank and in hand

3,043 

5,263 

(285)

(1,932)

Profit and loss account

3,846 

4,410 

For the year ending 31 March 2019 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

Approved by the Board on 27 January 2020.

Allan George Henderson Director Company Registration No. SC194641

The Loch Shiel Jetties Trust is a private company, limited by shares, registered in Scotland, registration number SC194641. The registered office is 12 GLENBURN DRIVE, INVERNESS, IV2 4ND.

The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.

Accrued income and prepayments

Accruals

During the year the average number of employees was 0 (2018: 0).