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frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-30 SC111018 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-30 SC111018 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-30 SC111018 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-30 SC111018 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-04-30 SC111018 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-30 SC111018 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-30 SC111018 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-04-30 SC111018 frs-core:UnlistedNon-exchangeTraded 2022-04-30 SC111018 frs-core:UnlistedNon-exchangeTraded 2021-04-30 SC111018 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-04-30 SC111018 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 SC111018 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 SC111018 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 SC111018 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 SC111018 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 SC111018 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 SC111018 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-04-30 SC111018 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-04-30 SC111018 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 SC111018 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 SC111018 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 SC111018 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 SC111018 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-04-30 SC111018 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 SC111018 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 SC111018 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-04-30 SC111018 dpl-frs:CostSales 2021-05-01 2022-04-30 SC111018 dpl-frs:CostSales 2021-04-30 SC111018 dpl-frs:CostSales 2022-04-30 SC111018 dpl-frs:DistributionCosts 2021-05-01 2022-04-30 SC111018 dpl-frs:AdministrativeExpenses 2021-05-01 2022-04-30 SC111018 frs-bus:Director1 2021-05-01 2022-04-30 SC111018 frs-bus:Director1 2021-04-30 SC111018 frs-bus:Director1 2022-04-30 SC111018 frs-bus:Director2 2021-05-01 2022-04-30 SC111018 frs-bus:Director2 2021-04-30 SC111018 frs-bus:Director2 2022-04-30 SC111018 1 2021-05-01 2022-04-30 SC111018 frs-core:CurrentFinancialInstruments 1 2022-04-30 SC111018 frs-core:Non-currentFinancialInstruments 1 2022-04-30 SC111018 2 2021-05-01 2022-04-30 SC111018 frs-core:CurrentFinancialInstruments 2 2022-04-30 SC111018 frs-core:Non-currentFinancialInstruments 2 2022-04-30 SC111018 3 2021-05-01 2022-04-30 SC111018 frs-core:CurrentFinancialInstruments 3 2022-04-30 SC111018 frs-core:Non-currentFinancialInstruments 3 2022-04-30 SC111018 4 2021-05-01 2022-04-30 SC111018 frs-core:CurrentFinancialInstruments 4 2022-04-30 SC111018 frs-core:Non-currentFinancialInstruments 4 2022-04-30 SC111018 5 2021-05-01 2022-04-30 SC111018 frs-core:CurrentFinancialInstruments 5 2022-04-30 SC111018 frs-core:Non-currentFinancialInstruments 5 2022-04-30 SC111018 6 2021-05-01 2022-04-30 SC111018 frs-core:CurrentFinancialInstruments 6 2022-04-30 SC111018 frs-core:Non-currentFinancialInstruments 6 2022-04-30 SC111018 7 2021-05-01 2022-04-30 SC111018 frs-core:CurrentFinancialInstruments 7 2022-04-30 SC111018 frs-core:Non-currentFinancialInstruments 7 2022-04-30 SC111018 8 2021-05-01 2022-04-30 SC111018 frs-core:CurrentFinancialInstruments 8 2022-04-30 SC111018 frs-core:Non-currentFinancialInstruments 8 2022-04-30 SC111018 9 2021-05-01 2022-04-30 SC111018 frs-core:CurrentFinancialInstruments 9 2022-04-30 SC111018 frs-core:Non-currentFinancialInstruments 9 2022-04-30 SC111018 10 2021-05-01 2022-04-30 SC111018 frs-core:CurrentFinancialInstruments 10 2022-04-30 SC111018 frs-core:Non-currentFinancialInstruments 10 2022-04-30 SC111018 11 2021-05-01 2022-04-30 SC111018 frs-core:CurrentFinancialInstruments 11 2022-04-30 SC111018 frs-core:Non-currentFinancialInstruments 11 2022-04-30 SC111018 12 2021-05-01 2022-04-30 SC111018 frs-core:CurrentFinancialInstruments 12 2022-04-30 SC111018 frs-core:Non-currentFinancialInstruments 12 2022-04-30 SC111018 13 2021-05-01 2022-04-30 SC111018 frs-core:CurrentFinancialInstruments 13 2022-04-30 SC111018 frs-core:Non-currentFinancialInstruments 13 2022-04-30 SC111018 14 2021-05-01 2022-04-30 SC111018 frs-core:CurrentFinancialInstruments 14 2022-04-30 SC111018 frs-core:Non-currentFinancialInstruments 14 2022-04-30 SC111018 15 2021-05-01 2022-04-30 SC111018 frs-core:CurrentFinancialInstruments 15 2022-04-30 SC111018 frs-core:Non-currentFinancialInstruments 15 2022-04-30 SC111018 16 2021-05-01 2022-04-30 SC111018 frs-core:CurrentFinancialInstruments 16 2022-04-30 SC111018 frs-core:Non-currentFinancialInstruments 16 2022-04-30 SC111018 17 2021-05-01 2022-04-30 SC111018 frs-core:CurrentFinancialInstruments 17 2022-04-30 SC111018 frs-core:Non-currentFinancialInstruments 17 2022-04-30 SC111018 18 2021-05-01 2022-04-30 SC111018 frs-core:CurrentFinancialInstruments 18 2022-04-30 SC111018 frs-core:Non-currentFinancialInstruments 18 2022-04-30 SC111018 19 2021-05-01 2022-04-30 SC111018 frs-core:CurrentFinancialInstruments 19 2022-04-30 SC111018 frs-core:Non-currentFinancialInstruments 19 2022-04-30 SC111018 20 2021-05-01 2022-04-30 SC111018 frs-core:CurrentFinancialInstruments 20 2022-04-30 SC111018 frs-core:Non-currentFinancialInstruments 20 2022-04-30 SC111018 dpl-frs:Item1 2021-05-01 2022-04-30 SC111018 dpl-frs:Item1 2021-04-30 SC111018 dpl-frs:Item1 2022-04-30 SC111018 dpl-frs:CostSales dpl-frs:Item1 2021-05-01 2022-04-30 SC111018 dpl-frs:CostSales dpl-frs:Item1 2021-04-30 SC111018 dpl-frs:CostSales dpl-frs:Item1 2022-04-30 SC111018 dpl-frs:DistributionCosts dpl-frs:Item1 2021-05-01 2022-04-30 SC111018 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-05-01 2022-04-30 SC111018 dpl-frs:Item2 2021-05-01 2022-04-30 SC111018 dpl-frs:Item2 2021-04-30 SC111018 dpl-frs:Item2 2022-04-30 SC111018 dpl-frs:CostSales dpl-frs:Item2 2021-05-01 2022-04-30 SC111018 dpl-frs:CostSales dpl-frs:Item2 2021-04-30 SC111018 dpl-frs:CostSales dpl-frs:Item2 2022-04-30 SC111018 dpl-frs:DistributionCosts dpl-frs:Item2 2021-05-01 2022-04-30 SC111018 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-05-01 2022-04-30 SC111018 dpl-frs:Item3 2021-05-01 2022-04-30 SC111018 dpl-frs:Item3 2021-04-30 SC111018 dpl-frs:Item3 2022-04-30 SC111018 dpl-frs:CostSales dpl-frs:Item3 2021-05-01 2022-04-30 SC111018 dpl-frs:CostSales dpl-frs:Item3 2021-04-30 SC111018 dpl-frs:CostSales dpl-frs:Item3 2022-04-30 SC111018 dpl-frs:DistributionCosts dpl-frs:Item3 2021-05-01 2022-04-30 SC111018 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-05-01 2022-04-30 SC111018 dpl-frs:Item4 2021-05-01 2022-04-30 SC111018 dpl-frs:Item4 2021-04-30 SC111018 dpl-frs:Item4 2022-04-30 SC111018 dpl-frs:CostSales dpl-frs:Item4 2021-05-01 2022-04-30 SC111018 dpl-frs:CostSales dpl-frs:Item4 2021-04-30 SC111018 dpl-frs:CostSales dpl-frs:Item4 2022-04-30 SC111018 dpl-frs:DistributionCosts dpl-frs:Item4 2021-05-01 2022-04-30 SC111018 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-05-01 2022-04-30 SC111018 dpl-frs:Item5 2021-05-01 2022-04-30 SC111018 dpl-frs:Item5 2021-04-30 SC111018 dpl-frs:Item5 2022-04-30 SC111018 dpl-frs:CostSales dpl-frs:Item5 2021-05-01 2022-04-30 SC111018 dpl-frs:CostSales dpl-frs:Item5 2021-04-30 SC111018 dpl-frs:CostSales dpl-frs:Item5 2022-04-30 SC111018 dpl-frs:DistributionCosts dpl-frs:Item5 2021-05-01 2022-04-30 SC111018 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-05-01 2022-04-30 SC111018 dpl-frs:Item6 2021-05-01 2022-04-30 SC111018 dpl-frs:Item6 2021-04-30 SC111018 dpl-frs:Item6 2022-04-30 SC111018 dpl-frs:CostSales dpl-frs:Item6 2021-05-01 2022-04-30 SC111018 dpl-frs:CostSales dpl-frs:Item6 2021-04-30 SC111018 dpl-frs:CostSales dpl-frs:Item6 2022-04-30 SC111018 dpl-frs:DistributionCosts dpl-frs:Item6 2021-05-01 2022-04-30 SC111018 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-05-01 2022-04-30 SC111018 dpl-frs:Item7 2021-05-01 2022-04-30 SC111018 dpl-frs:Item7 2021-04-30 SC111018 dpl-frs:Item7 2022-04-30 SC111018 dpl-frs:CostSales dpl-frs:Item7 2021-05-01 2022-04-30 SC111018 dpl-frs:CostSales dpl-frs:Item7 2021-04-30 SC111018 dpl-frs:CostSales dpl-frs:Item7 2022-04-30 SC111018 dpl-frs:DistributionCosts dpl-frs:Item7 2021-05-01 2022-04-30 SC111018 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-05-01 2022-04-30 SC111018 dpl-frs:Item8 2021-05-01 2022-04-30 SC111018 dpl-frs:Item8 2021-04-30 SC111018 dpl-frs:Item8 2022-04-30 SC111018 dpl-frs:CostSales dpl-frs:Item8 2021-05-01 2022-04-30 SC111018 dpl-frs:CostSales dpl-frs:Item8 2021-04-30 SC111018 dpl-frs:CostSales dpl-frs:Item8 2022-04-30 SC111018 dpl-frs:DistributionCosts dpl-frs:Item8 2021-05-01 2022-04-30 SC111018 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-05-01 2022-04-30 SC111018 dpl-frs:Item9 2021-05-01 2022-04-30 SC111018 dpl-frs:Item9 2021-04-30 SC111018 dpl-frs:Item9 2022-04-30 SC111018 dpl-frs:CostSales dpl-frs:Item9 2021-05-01 2022-04-30 SC111018 dpl-frs:CostSales dpl-frs:Item9 2021-04-30 SC111018 dpl-frs:CostSales dpl-frs:Item9 2022-04-30 SC111018 dpl-frs:DistributionCosts dpl-frs:Item9 2021-05-01 2022-04-30 SC111018 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-05-01 2022-04-30 SC111018 dpl-frs:Item10 2021-05-01 2022-04-30 SC111018 dpl-frs:Item10 2021-04-30 SC111018 dpl-frs:Item10 2022-04-30 SC111018 dpl-frs:CostSales dpl-frs:Item10 2021-05-01 2022-04-30 SC111018 dpl-frs:CostSales dpl-frs:Item10 2021-04-30 SC111018 dpl-frs:CostSales dpl-frs:Item10 2022-04-30 SC111018 dpl-frs:DistributionCosts dpl-frs:Item10 2021-05-01 2022-04-30 SC111018 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-05-01 2022-04-30 SC111018 dpl-frs:Item11 2021-05-01 2022-04-30 SC111018 dpl-frs:Item11 2021-04-30 SC111018 dpl-frs:Item11 2022-04-30 SC111018 dpl-frs:CostSales dpl-frs:Item11 2021-05-01 2022-04-30 SC111018 dpl-frs:CostSales dpl-frs:Item11 2021-04-30 SC111018 dpl-frs:CostSales dpl-frs:Item11 2022-04-30 SC111018 dpl-frs:DistributionCosts dpl-frs:Item11 2021-05-01 2022-04-30 SC111018 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-05-01 2022-04-30 SC111018 dpl-frs:Item12 2021-05-01 2022-04-30 SC111018 dpl-frs:Item12 2021-04-30 SC111018 dpl-frs:Item12 2022-04-30 SC111018 dpl-frs:CostSales dpl-frs:Item12 2021-05-01 2022-04-30 SC111018 dpl-frs:CostSales dpl-frs:Item12 2021-04-30 SC111018 dpl-frs:CostSales dpl-frs:Item12 2022-04-30 SC111018 dpl-frs:DistributionCosts dpl-frs:Item12 2021-05-01 2022-04-30 SC111018 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-05-01 2022-04-30 SC111018 1 2021-05-01 2022-04-30 SC111018 frs-countries:Scotland 2021-05-01 2022-04-30
Registered number: SC111018
Glenview Chalet Park Limited
Financial Statements
For The Year Ended 30 April 2023
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC111018
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 107,763 109,720
107,763 109,720
CURRENT ASSETS
Cash at bank and in hand 3,241 2,854
3,241 2,854
Creditors: Amounts Falling Due Within One Year 5 (104,426 ) (104,797 )
NET CURRENT ASSETS (LIABILITIES) (101,185 ) (101,943 )
TOTAL ASSETS LESS CURRENT LIABILITIES 6,578 7,777
Creditors: Amounts Falling Due After More Than One Year 6 (2,585 ) (4,108 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,116 ) (1,991 )
NET ASSETS 1,877 1,678
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 1,875 1,676
SHAREHOLDERS' FUNDS 1,877 1,678
Page 1
Page 2
For the year ending 30 April 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Christopher Surtees
Director
Mrs Elizabeth Surtees
Director
28/11/2023
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Glenview Chalet Park Limited is a private company, limited by shares, incorporated in Scotland, registered number SC111018 . The registered office is 24a Camault Muir, Kiltarlity, Inverness, IV4 7JH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
Although the financial statements have net liabilities of £108,867, they have been prepared on the going concern basis as the directors consider it appropriate to do so. In coming to this conclusion the directors will not seek repayment for the amounts due to them until there are sufficient cash resources to do so.
2.3. Turnover
Turnover represents amounts received or receivable, net of discounts and VAT.

2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 2% straight line
Plant & Machinery 20% reducing balance
At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have sufferred an impairment loss.
2.5. Financial Instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liabilty simultaneously.

Basic financial assets
Basic financial assets, which include debtors and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method. Financial assets classified as receivable within one year are not amortised.

Impairment of financial assets
Financial assets are assessed for indicators of impairment at each reporting end date.

Derecognition of financial assets
Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled.

Basic financial liabilities
Basic financial liabilities, which include creditors and bank loans are initially recognised at transaction price and are subsequently carried at amortised cost, using the effective interest method. Financial liabilities classified as payable within one year are not amortised.

Derecognition of financial liabilities
Financial liabilities are derecognised when the company's contractual obligations expire or are discharged or cancelled.
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2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.7. Cash and cash equivalents
Cash and cash equivalents are basic financial assets and include cash at bank. Bank overdrafts are shown within borrowings in current liabilities.
2.8. Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Tangible Assets
Land & Buildings Plant & Machinery etc. Total
£ £ £
Cost
As at 1 May 2022 130,582 58,504 189,086
Additions - 3,439 3,439
As at 30 April 2023 130,582 61,943 192,525
Depreciation
As at 1 May 2022 31,343 48,023 79,366
Provided during the period 2,612 2,784 5,396
As at 30 April 2023 33,955 50,807 84,762
Net Book Value
As at 30 April 2023 96,627 11,136 107,763
As at 1 May 2022 99,239 10,481 109,720
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5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance leases 319 1,922
Bank loans and overdrafts 1,320 1,320
Other creditors 102,252 100,154
Taxation and social security 535 1,401
104,426 104,797
Of the creditors falling due within one year net obligations under hire purchase contracts of £320 (2022 - £1,922) are secured.
6. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance leases - 320
Bank loans 2,585 3,788
2,585 4,108
Of the creditors falling due after one year net obligations under hire purchase contracts of £nil (2022 - £320) are secured.
7. Obligations Under Finance Leases
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 319 1,922
Later than one year and not later than five years - 320
319 2,242
319 2,242
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
2 ordinary shares of £1.00 each.


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