1 April 2022 false No description of principal activity Taxfiler 2023.10 SC590148business:PrivateLimitedCompanyLtd2022-04-012023-03-31 SC5901482022-03-31 SC5901482022-04-012023-03-31 SC590148business:AuditExemptWithAccountantsReport2022-04-012023-03-31 SC590148business:FilletedAccounts2022-04-012023-03-31 SC5901482023-03-31 SC590148business:Director12022-04-012023-03-31 SC590148business:Director22022-04-012023-03-31 SC590148business:RegisteredOffice2022-04-012023-03-31 SC5901482022-03-31 SC590148core:WithinOneYear2023-03-31 SC590148core:WithinOneYear2022-03-31 SC590148core:AfterOneYear2023-03-31 SC590148core:AfterOneYear2022-03-31 SC590148core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-03-31 SC590148core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-03-31 SC590148core:PreviouslyStatedAmount2023-03-31 SC590148core:PreviouslyStatedAmount2022-03-31 SC590148business:SmallEntities2022-04-012023-03-31 SC590148countries:Scotland2022-04-012023-03-31 SC590148core:PlantMachinery2022-04-012023-03-31 SC590148core:MotorVehicles2022-04-012023-03-31 SC590148core:LandBuildings2022-03-31 SC590148core:PlantMachinery2022-03-31 SC590148core:MotorVehicles2022-03-31 SC590148core:ComputerEquipment2022-03-31 SC590148core:LandBuildings2022-04-012023-03-31 SC590148core:ComputerEquipment2022-04-012023-03-31 SC590148core:LandBuildings2023-03-31 SC590148core:PlantMachinery2023-03-31 SC590148core:MotorVehicles2023-03-31 SC590148core:ComputerEquipment2023-03-31 SC5901482021-04-012022-03-31 iso4217:GBP xbrli:pure
Company Registration No. SC590148 (Scotland)
Haggis Tours Ltd Unaudited accounts for the year ended 31 March 2023
Haggis Tours Ltd Unaudited accounts Contents
Page
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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
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Haggis Tours Ltd Statement of financial position as at 31 March 2023
2023 
2022 
Notes
£ 
£ 
Called up share capital not paid
(3)
(3)
Fixed assets
Tangible assets
29,560 
37,261 
Current assets
Debtors
8,302 
38,029 
Cash at bank and in hand
26,678 
12,068 
34,980 
50,097 
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 
Capital and reserves
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
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Haggis Tours Ltd Notes to the Accounts for the year ended 31 March 2023
1
Statutory information
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
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:
Plant & machinery
20% RB
Motor vehicles
25% RB (Motor Bikes); 15% RB (Van)
Government grants
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 
Depreciation
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 
Net book value
At 31 March 2023
3,290 
1,971 
23,672 
627 
29,560 
At 31 March 2022
- 
2,067 
35,194 
- 
37,261 
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Haggis Tours Ltd Notes to the Accounts for the year ended 31 March 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
3,459 
22,125 
Accrued income and prepayments
442 
11,094 
Other debtors
4,401 
4,810 
8,302 
38,029 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
7,750 
- 
VAT
(7,100)
(4,810)
Taxes and social security
(22)
- 
Loans from directors
40,649 
52,596 
Accruals
350 
1,153 
Deferred income
18,697 
13,651 
60,324 
62,590 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
30,229 
15,000 
8
Average number of employees
During the year the average number of employees was 3 (2022: 1).
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