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BIKETHEHIGHLANDS LTD

Registered Number
SC611506
(Scotland)

Unaudited Financial Statements for the Year ended
31 October 2023

BIKETHEHIGHLANDS LTD
Company Information
for the year from 1 November 2022 to 31 October 2023

Director

DAVIDSON, Gregor

Company Secretary

DAVIDSON, Ann

Registered Address

34 Wells Street
Inverness
IV3 5JU

Registered Number

SC611506 (Scotland)
BIKETHEHIGHLANDS LTD
Balance Sheet as at
31 October 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets330,65437,550
30,65437,550
Current assets
Cash at bank and on hand3,2804,119
3,2804,119
Creditors amounts falling due within one year(6,042)(23,889)
Net current assets (liabilities)(2,762)(19,770)
Total assets less current liabilities27,89217,780
Creditors amounts falling due after one year(1,638)(7,041)
Net assets26,25410,739
Capital and reserves
Called up share capital11
Profit and loss account26,25310,738
Shareholders' funds26,25410,739
The financial statements were approved and authorised for issue by the Director on 19 March 2024, and are signed on its behalf by:
DAVIDSON, Gregor
Director
Registered Company No. SC611506
BIKETHEHIGHLANDS LTD
Notes to the Financial Statements
for the year ended 31 October 2023

1.Accounting policies
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.
Statement of compliance
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.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Foreign currency translation
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.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
2.Average number of employees

20232022
Average number of employees during the year11
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 November 2238,311
At 31 October 2338,311
Depreciation and impairment
At 01 November 22761
Charge for year6,896
At 31 October 237,657
Net book value
At 31 October 2330,654
At 31 October 2237,550