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frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 SC044827 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 SC044827 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 SC044827 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 SC044827 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-06-30 SC044827 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 SC044827 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 SC044827 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 SC044827 frs-core:UnlistedNon-exchangeTraded 2022-06-30 SC044827 frs-core:UnlistedNon-exchangeTraded 2021-06-30 SC044827 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-06-30 SC044827 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 SC044827 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 SC044827 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 SC044827 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 SC044827 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 SC044827 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 SC044827 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-06-30 SC044827 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-06-30 SC044827 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 SC044827 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 SC044827 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 SC044827 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 SC044827 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-06-30 SC044827 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 SC044827 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 SC044827 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 SC044827 dpl-frs:CostSales 2021-07-01 2022-06-30 SC044827 dpl-frs:CostSales 2021-06-30 SC044827 dpl-frs:CostSales 2022-06-30 SC044827 dpl-frs:DistributionCosts 2021-07-01 2022-06-30 SC044827 dpl-frs:AdministrativeExpenses 2021-07-01 2022-06-30 SC044827 frs-bus:Director1 2021-07-01 2022-06-30 SC044827 frs-bus:Director1 2021-06-30 SC044827 frs-bus:Director1 2022-06-30 SC044827 frs-bus:Director2 2021-07-01 2022-06-30 SC044827 frs-bus:Director2 2021-06-30 SC044827 frs-bus:Director2 2022-06-30 SC044827 frs-bus:CompanySecretary1 2021-07-01 2022-06-30 SC044827 1 2021-07-01 2022-06-30 SC044827 frs-core:CurrentFinancialInstruments 1 2022-06-30 SC044827 frs-core:Non-currentFinancialInstruments 1 2022-06-30 SC044827 2 2021-07-01 2022-06-30 SC044827 frs-core:CurrentFinancialInstruments 2 2022-06-30 SC044827 frs-core:Non-currentFinancialInstruments 2 2022-06-30 SC044827 3 2021-07-01 2022-06-30 SC044827 frs-core:CurrentFinancialInstruments 3 2022-06-30 SC044827 frs-core:Non-currentFinancialInstruments 3 2022-06-30 SC044827 4 2021-07-01 2022-06-30 SC044827 frs-core:CurrentFinancialInstruments 4 2022-06-30 SC044827 frs-core:Non-currentFinancialInstruments 4 2022-06-30 SC044827 5 2021-07-01 2022-06-30 SC044827 frs-core:CurrentFinancialInstruments 5 2022-06-30 SC044827 frs-core:Non-currentFinancialInstruments 5 2022-06-30 SC044827 6 2021-07-01 2022-06-30 SC044827 frs-core:CurrentFinancialInstruments 6 2022-06-30 SC044827 frs-core:Non-currentFinancialInstruments 6 2022-06-30 SC044827 7 2021-07-01 2022-06-30 SC044827 frs-core:CurrentFinancialInstruments 7 2022-06-30 SC044827 frs-core:Non-currentFinancialInstruments 7 2022-06-30 SC044827 8 2021-07-01 2022-06-30 SC044827 frs-core:CurrentFinancialInstruments 8 2022-06-30 SC044827 frs-core:Non-currentFinancialInstruments 8 2022-06-30 SC044827 9 2021-07-01 2022-06-30 SC044827 frs-core:CurrentFinancialInstruments 9 2022-06-30 SC044827 frs-core:Non-currentFinancialInstruments 9 2022-06-30 SC044827 10 2021-07-01 2022-06-30 SC044827 frs-core:CurrentFinancialInstruments 10 2022-06-30 SC044827 frs-core:Non-currentFinancialInstruments 10 2022-06-30 SC044827 11 2021-07-01 2022-06-30 SC044827 frs-core:CurrentFinancialInstruments 11 2022-06-30 SC044827 frs-core:Non-currentFinancialInstruments 11 2022-06-30 SC044827 12 2021-07-01 2022-06-30 SC044827 frs-core:CurrentFinancialInstruments 12 2022-06-30 SC044827 frs-core:Non-currentFinancialInstruments 12 2022-06-30 SC044827 13 2021-07-01 2022-06-30 SC044827 frs-core:CurrentFinancialInstruments 13 2022-06-30 SC044827 frs-core:Non-currentFinancialInstruments 13 2022-06-30 SC044827 14 2021-07-01 2022-06-30 SC044827 frs-core:CurrentFinancialInstruments 14 2022-06-30 SC044827 frs-core:Non-currentFinancialInstruments 14 2022-06-30 SC044827 15 2021-07-01 2022-06-30 SC044827 frs-core:CurrentFinancialInstruments 15 2022-06-30 SC044827 frs-core:Non-currentFinancialInstruments 15 2022-06-30 SC044827 16 2021-07-01 2022-06-30 SC044827 frs-core:CurrentFinancialInstruments 16 2022-06-30 SC044827 frs-core:Non-currentFinancialInstruments 16 2022-06-30 SC044827 17 2021-07-01 2022-06-30 SC044827 frs-core:CurrentFinancialInstruments 17 2022-06-30 SC044827 frs-core:Non-currentFinancialInstruments 17 2022-06-30 SC044827 18 2021-07-01 2022-06-30 SC044827 frs-core:CurrentFinancialInstruments 18 2022-06-30 SC044827 frs-core:Non-currentFinancialInstruments 18 2022-06-30 SC044827 19 2021-07-01 2022-06-30 SC044827 frs-core:CurrentFinancialInstruments 19 2022-06-30 SC044827 frs-core:Non-currentFinancialInstruments 19 2022-06-30 SC044827 20 2021-07-01 2022-06-30 SC044827 frs-core:CurrentFinancialInstruments 20 2022-06-30 SC044827 frs-core:Non-currentFinancialInstruments 20 2022-06-30 SC044827 dpl-frs:Item1 2021-07-01 2022-06-30 SC044827 dpl-frs:Item1 2021-06-30 SC044827 dpl-frs:Item1 2022-06-30 SC044827 dpl-frs:CostSales dpl-frs:Item1 2021-07-01 2022-06-30 SC044827 dpl-frs:CostSales dpl-frs:Item1 2021-06-30 SC044827 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dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-07-01 2022-06-30 SC044827 dpl-frs:Item4 2021-07-01 2022-06-30 SC044827 dpl-frs:Item4 2021-06-30 SC044827 dpl-frs:Item4 2022-06-30 SC044827 dpl-frs:CostSales dpl-frs:Item4 2021-07-01 2022-06-30 SC044827 dpl-frs:CostSales dpl-frs:Item4 2021-06-30 SC044827 dpl-frs:CostSales dpl-frs:Item4 2022-06-30 SC044827 dpl-frs:DistributionCosts dpl-frs:Item4 2021-07-01 2022-06-30 SC044827 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-07-01 2022-06-30 SC044827 dpl-frs:Item5 2021-07-01 2022-06-30 SC044827 dpl-frs:Item5 2021-06-30 SC044827 dpl-frs:Item5 2022-06-30 SC044827 dpl-frs:CostSales dpl-frs:Item5 2021-07-01 2022-06-30 SC044827 dpl-frs:CostSales dpl-frs:Item5 2021-06-30 SC044827 dpl-frs:CostSales dpl-frs:Item5 2022-06-30 SC044827 dpl-frs:DistributionCosts dpl-frs:Item5 2021-07-01 2022-06-30 SC044827 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-07-01 2022-06-30 SC044827 dpl-frs:Item6 2021-07-01 2022-06-30 SC044827 dpl-frs:Item6 2021-06-30 SC044827 dpl-frs:Item6 2022-06-30 SC044827 dpl-frs:CostSales dpl-frs:Item6 2021-07-01 2022-06-30 SC044827 dpl-frs:CostSales dpl-frs:Item6 2021-06-30 SC044827 dpl-frs:CostSales dpl-frs:Item6 2022-06-30 SC044827 dpl-frs:DistributionCosts dpl-frs:Item6 2021-07-01 2022-06-30 SC044827 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-07-01 2022-06-30 SC044827 dpl-frs:Item7 2021-07-01 2022-06-30 SC044827 dpl-frs:Item7 2021-06-30 SC044827 dpl-frs:Item7 2022-06-30 SC044827 dpl-frs:CostSales dpl-frs:Item7 2021-07-01 2022-06-30 SC044827 dpl-frs:CostSales dpl-frs:Item7 2021-06-30 SC044827 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 SC044827 dpl-frs:DistributionCosts dpl-frs:Item7 2021-07-01 2022-06-30 SC044827 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-07-01 2022-06-30 SC044827 dpl-frs:Item8 2021-07-01 2022-06-30 SC044827 dpl-frs:Item8 2021-06-30 SC044827 dpl-frs:Item8 2022-06-30 SC044827 dpl-frs:CostSales dpl-frs:Item8 2021-07-01 2022-06-30 SC044827 dpl-frs:CostSales dpl-frs:Item8 2021-06-30 SC044827 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 SC044827 dpl-frs:DistributionCosts dpl-frs:Item8 2021-07-01 2022-06-30 SC044827 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-07-01 2022-06-30 SC044827 dpl-frs:Item9 2021-07-01 2022-06-30 SC044827 dpl-frs:Item9 2021-06-30 SC044827 dpl-frs:Item9 2022-06-30 SC044827 dpl-frs:CostSales dpl-frs:Item9 2021-07-01 2022-06-30 SC044827 dpl-frs:CostSales dpl-frs:Item9 2021-06-30 SC044827 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 SC044827 dpl-frs:DistributionCosts dpl-frs:Item9 2021-07-01 2022-06-30 SC044827 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-07-01 2022-06-30 SC044827 dpl-frs:Item10 2021-07-01 2022-06-30 SC044827 dpl-frs:Item10 2021-06-30 SC044827 dpl-frs:Item10 2022-06-30 SC044827 dpl-frs:CostSales dpl-frs:Item10 2021-07-01 2022-06-30 SC044827 dpl-frs:CostSales dpl-frs:Item10 2021-06-30 SC044827 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 SC044827 dpl-frs:DistributionCosts dpl-frs:Item10 2021-07-01 2022-06-30 SC044827 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-07-01 2022-06-30 SC044827 dpl-frs:Item11 2021-07-01 2022-06-30 SC044827 dpl-frs:Item11 2021-06-30 SC044827 dpl-frs:Item11 2022-06-30 SC044827 dpl-frs:CostSales dpl-frs:Item11 2021-07-01 2022-06-30 SC044827 dpl-frs:CostSales dpl-frs:Item11 2021-06-30 SC044827 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 SC044827 dpl-frs:DistributionCosts dpl-frs:Item11 2021-07-01 2022-06-30 SC044827 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-07-01 2022-06-30 SC044827 dpl-frs:Item12 2021-07-01 2022-06-30 SC044827 dpl-frs:Item12 2021-06-30 SC044827 dpl-frs:Item12 2022-06-30 SC044827 dpl-frs:CostSales dpl-frs:Item12 2021-07-01 2022-06-30 SC044827 dpl-frs:CostSales dpl-frs:Item12 2021-06-30 SC044827 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 SC044827 dpl-frs:DistributionCosts dpl-frs:Item12 2021-07-01 2022-06-30 SC044827 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-07-01 2022-06-30 SC044827 1 2021-07-01 2022-06-30 SC044827 frs-countries:Scotland 2021-07-01 2022-06-30
Registered number: SC044827
Lomond Shipping Company LTD (The)
Unaudited Financial Statements
For The Year Ended 30 June 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC044827
2023 2022
Notes £ £ £ £
FIXED ASSETS
Investments 4 157,090 157,090
157,090 157,090
CURRENT ASSETS
Debtors 5 45,002 45,002
45,002 45,002
Creditors: Amounts Falling Due Within One Year 6 (10,312 ) (10,312 )
NET CURRENT ASSETS (LIABILITIES) 34,690 34,690
TOTAL ASSETS LESS CURRENT LIABILITIES 191,780 191,780
Creditors: Amounts Falling Due After More Than One Year 7 (130,000 ) (130,000 )
NET ASSETS 61,780 61,780
CAPITAL AND RESERVES
Called up share capital 8 10,000 10,000
Profit and Loss Account 51,780 51,780
SHAREHOLDERS' FUNDS 61,780 61,780
Page 1
Page 2
For the year ending 30 June 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 N G Dunlop
Director
27/02/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Lomond Shipping Company LTD (The) is a private company, limited by shares, incorporated in Scotland, registered number SC044827 . The registered office is McKinnons Kilchoan, Kilmelford, Oban, PA34 4XD.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Investments
Unlisted
£
Cost
As at 1 July 2022 157,090
As at 30 June 2023 157,090
Provision
As at 1 July 2022 -
As at 30 June 2023 -
Net Book Value
As at 30 June 2023 157,090
As at 1 July 2022 157,090
5. Debtors
2023 2022
£ £
Due within one year
Other debtors 60 60
Amounts owed by group undertakings 44,942 44,942
45,002 45,002
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 250 250
Bank loans and overdrafts 6 6
Other creditors 10,056 10,056
10,312 10,312
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Other creditors 130,000 130,000
130,000 130,000
Page 3
Page 4
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 10,000 10,000
Page 4