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WILD PACKS SUMMER CAMPS LTD.

Registered Number
SC342393
(Scotland)

Unaudited Financial Statements for the Year ended
30 September 2023

WILD PACKS SUMMER CAMPS LTD.
Company Information
for the year from 1 October 2022 to 30 September 2023

Director

Jamie Munro Fraser

Registered Address

Wedderlie House
Westruther
Gordon
TD3 6NW

Registered Number

SC342393 (Scotland)
WILD PACKS SUMMER CAMPS LTD.
Balance Sheet as at
30 September 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets52,610,0812,571,522
2,610,0812,571,522
Current assets
Stocks9,5168,742
Debtors7246,328369,869
Cash at bank and on hand330,870205,190
586,714583,801
Creditors amounts falling due within one year8(291,490)(408,645)
Net current assets (liabilities)295,224175,156
Total assets less current liabilities2,905,3052,746,678
Creditors amounts falling due after one year9(1,275,955)(1,393,057)
Provisions for liabilities(113,770)(79,139)
Net assets1,515,5801,274,482
Capital and reserves
Called up share capital1010
Revaluation reserve1,240,4521,240,452
Profit and loss account275,11834,020
Shareholders' funds1,515,5801,274,482
The financial statements were approved and authorised for issue by the Director on 27 February 2024, and are signed on its behalf by:
Jamie Munro Fraser
Director
Registered Company No. SC342393
WILD PACKS SUMMER CAMPS LTD.
Notes to the Financial Statements
for the year ended 30 September 2023

1.Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows: Land and Buildings: No depreciation on property. Land and Buildings: 2% on cost for property improvements. Plant and Machinery: 25% on cost. Fixtures and Fittings: 25% on cost. Office Equipment: 33% reducing balance and 33.33% on cost.
Stocks policy
Stock are valued at the lower of cost and net realisable value.
Taxation policy
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Leases policy
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease. Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
Employee benefits policy
The company operates a defined contribution pension scheme. Contributions payable to the companys pension scheme are charged to profit or loss in the period to which they relate.
4.Employee information

20232022
Average number of employees during the year1511
5.Property, plant and equipment

Land & buildings

Plant & machinery

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 October 222,460,229245,15757,13546,2252,808,746
Additions52,44823,1151,59123,551100,705
Disposals-(4,000)--(4,000)
At 30 September 232,512,677264,27258,72669,7762,905,451
Depreciation and impairment
At 01 October 2215,158152,36137,76531,940237,224
Charge for year10,53928,64311,3639,10859,653
On disposals-(1,507)--(1,507)
At 30 September 2325,697179,49749,12841,048295,370
Net book value
At 30 September 232,486,98084,7759,59828,7282,610,081
At 30 September 222,445,07192,79619,37014,2852,571,522
6.Revaluation of property, plant and equipment
The freehold property was externally revalued on 10 May 2022.
7.Debtors

2023

2022

££
Trade debtors / trade receivables110,140250,577
Other debtors110,13696,387
Prepayments and accrued income26,05222,905
Total246,328369,869
8.Creditors within one year

2023

2022

££
Trade creditors / trade payables20,77112,638
Bank borrowings and overdrafts16,73471,040
Taxation and social security97,54226,705
Finance lease and HP contracts1,8775,015
Other creditors7,75527,082
Accrued liabilities and deferred income146,811266,165
Total291,490408,645
9.Creditors after one year

2023

2022

££
Bank borrowings and overdrafts883,411842,527
Other creditors392,544550,530
Total1,275,9551,393,057