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Registered number: SC308893
Sportflight Scotland Limited
Financial Statements
For The Year Ended 30 September 2023
Gillespie's
Chartered Accountants
33 Leslie Street
Blairgowrie
Perthshire
PH10 6AW
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC308893
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 991 1,877
991 1,877
CURRENT ASSETS
Debtors 4 899 886
Cash at bank and in hand 17,678 16,756
18,577 17,642
Creditors: Amounts Falling Due Within One Year 5 (16,084 ) (17,441 )
NET CURRENT ASSETS (LIABILITIES) 2,493 201
TOTAL ASSETS LESS CURRENT LIABILITIES 3,484 2,078
PROVISIONS FOR LIABILITIES
Deferred Taxation (188 ) (357 )
NET ASSETS 3,296 1,721
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account 3,196 1,621
SHAREHOLDERS' FUNDS 3,296 1,721
Page 1
Page 2
For the year ending 30 September 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 Colin MacKinnon
Director
30th December 2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company.
1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Plant & Machinery 20% straight line
Hovercraft 10% straight line
Fixtures & Fittings 25% straight line
Computer Equipment 3yr straight line
1.4. Taxation
Corporation 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. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 2 2
2 2
Page 3
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3. Tangible Assets
Plant & Machinery Hovercraft Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 October 2022 945 2,000 408 2,630 5,983
As at 30 September 2023 945 2,000 408 2,630 5,983
Depreciation
As at 1 October 2022 566 1,000 306 2,234 4,106
Provided during the period 188 200 102 396 886
As at 30 September 2023 754 1,200 408 2,630 4,992
Net Book Value
As at 30 September 2023 191 800 - - 991
As at 1 October 2022 379 1,000 102 396 1,877
4. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 899 886
899 886
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 538 2,394
Deferred revenue 12,135 12,035
Accrued expenses 2,220 2,040
Directors' loan accounts 1,191 972
16,084 17,441
6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
7. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans from directors:
As at 1 October 2022 Amounts advanced Amounts repaid Amounts written off As at 30 September 2023
£ £ £ £ £
Mr Colin MacKinnon 696 8,468 8,249 - 915
Ms Marta Briongos Bartolme 276 - - - 276
The above loan is unsecured, interest free and repayable on demand.
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Dividends paid to directors
2023 2022
£ £
Mr Colin MacKinnon - 22,440
Ms Marta Briongos Bartolme - 21,020
8. Controlling Party
The company's controlling party is Mr Colin MacKinnon by virtue of his ownership of 51% of the issued share capital in the company.
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