Company Registration No. SC590148 (Scotland)
Haggis Tours Ltd
Unaudited accounts
for the year ended 31 March 2023
Haggis Tours Ltd
Unaudited accounts
Contents
Haggis Tours Ltd
Company Information
for the year ended 31 March 2023
Directors
Keith Bousfield
Alan Thomas
Company Number
SC590148 (Scotland)
Registered Office
UNIT 6 43A HARBOUR ROAD
INVERNESS
IV1 1UF
SCOTLAND
Accountants
Kerry Mackinnon
Signature Accounting Solutions Ltd
93 Suilven Way
Inverness
Highland
IV3 8PE
Haggis Tours Ltd
Statement of financial position
as at 31 March 2023
Called up share capital not paid
(3)
(3)
Tangible assets
29,560
37,261
Cash at bank and in hand
26,678
12,068
Creditors: amounts falling due within one year
(60,324)
(62,590)
Net current liabilities
(25,344)
(12,493)
Total assets less current liabilities
4,213
24,765
Creditors: amounts falling due after more than one year
(30,229)
(15,000)
Net (liabilities)/assets
(26,016)
9,765
Profit and loss account
(26,016)
9,765
Shareholders' funds
(26,016)
9,765
For the year ending 31 March 2023 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.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 6 November 2023 and were signed on its behalf by
Keith Bousfield
Director
Company Registration No. SC590148
Haggis Tours Ltd
Notes to the Accounts
for the year ended 31 March 2023
Haggis Tours Ltd is a private company, limited by shares, registered in Scotland, registration number SC590148. The registered office is UNIT 6 43A HARBOUR ROAD, INVERNESS, IV1 1UF, SCOTLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% RB (Motor Bikes); 15% RB (Van)
Government grants are credited to profit and loss account and are received in support of a COVID-19 Pandemic Grant Claim.
4
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 April 2022
-
3,242
60,150
-
63,392
Additions
4,113
162
15,561
835
20,671
Disposals
-
-
(11,880)
-
(11,880)
At 31 March 2023
4,113
3,404
63,831
835
72,183
At 1 April 2022
-
1,175
24,956
-
26,131
Charge for the year
823
258
21,693
208
22,982
On disposals
-
-
(6,490)
-
(6,490)
At 31 March 2023
823
1,433
40,159
208
42,623
At 31 March 2023
3,290
1,971
23,672
627
29,560
At 31 March 2022
-
2,067
35,194
-
37,261
Haggis Tours Ltd
Notes to the Accounts
for the year ended 31 March 2023
Amounts falling due within one year
Trade debtors
3,459
22,125
Accrued income and prepayments
442
11,094
6
Creditors: amounts falling due within one year
2023
2022
Bank loans and overdrafts
7,750
-
Taxes and social security
(22)
-
Loans from directors
40,649
52,596
Deferred income
18,697
13,651
7
Creditors: amounts falling due after more than one year
2023
2022
8
Average number of employees
During the year the average number of employees was 3 (2022: 1).