1 October 2022 false No description of principal activity Taxfiler 2023.11.1 SC530983business:PrivateLimitedCompanyLtd2022-10-012023-09-30 SC5309832022-09-30 SC5309832022-10-012023-09-30 SC530983business:AuditExempt-NoAccountantsReport2022-10-012023-09-30 SC530983business:FilletedAccounts2022-10-012023-09-30 SC5309832023-09-30 SC530983business:Director12022-10-012023-09-30 SC530983business:Director22022-10-012023-09-30 SC530983business:Director32022-10-012023-09-30 SC530983business:RegisteredOffice2022-10-012023-09-30 SC5309832022-09-30 SC530983core:WithinOneYear2023-09-30 SC530983core:WithinOneYear2022-09-30 SC530983core:ShareCapitalcore:PreviouslyStatedAmount2023-09-30 SC530983core:ShareCapitalcore:PreviouslyStatedAmount2022-09-30 SC530983core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-09-30 SC530983core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-09-30 SC530983core:PreviouslyStatedAmount2023-09-30 SC530983core:PreviouslyStatedAmount2022-09-30 SC530983business:SmallEntities2022-10-012023-09-30 SC530983countries:Scotland2022-10-012023-09-30 SC530983core:PlantMachinery2022-10-012023-09-30 SC530983core:OtherPropertyPlantEquipment2022-10-012023-09-30 SC530983core:PlantMachinery2022-09-30 SC530983core:MotorVehicles2022-09-30 SC530983core:MotorVehicles2022-10-012023-09-30 SC530983core:PlantMachinery2023-09-30 SC530983core:MotorVehicles2023-09-30 SC5309832021-10-012022-09-30 iso4217:GBP xbrli:pure
Company Registration No. SC530983 (Scotland)
SHETLAND SEABIRD TOURS LIMITED Unaudited accounts for the year ended 30 September 2023
SHETLAND SEABIRD TOURS LIMITED Unaudited accounts Contents
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SHETLAND SEABIRD TOURS LIMITED Company Information for the year ended 30 September 2023
Directors
HARRIS, Philip Andrew NASON, Rebecca Jane NASON, Stephen Andrew
Company Number
SC530983 (Scotland)
Registered Office
14 LAW LANE LERWICK SHETLAND ZE1 0EA UNITED KINGDOM
Accountants
Harvest Accountants Ltd 124 City Road London EC1V 2NX
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SHETLAND SEABIRD TOURS LIMITED Statement of financial position as at 30 September 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
13,267 
27,097 
Current assets
Inventories
750 
750 
Debtors
19,069 
2,990 
Cash at bank and in hand
25,289 
30,357 
45,108 
34,097 
Creditors: amounts falling due within one year
(49,174)
(52,029)
Net current liabilities
(4,066)
(17,932)
Net assets
9,201 
9,165 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
9,101 
9,065 
Shareholders' funds
9,201 
9,165 
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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 22 December 2023 and were signed on its behalf by
HARRIS, Philip Andrew Director Company Registration No. SC530983
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SHETLAND SEABIRD TOURS LIMITED Notes to the Accounts for the year ended 30 September 2023
1
Statutory information
SHETLAND SEABIRD TOURS LIMITED is a private company, limited by shares, registered in Scotland, registration number SC530983. The registered office is 14 LAW LANE LERWICK, SHETLAND, ZE1 0EA, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% & 16.66% Straight Line
Other tangible fixed assets
25% Straight Line
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 October 2022
16,651 
88,296 
104,947 
Additions
5,690 
- 
5,690 
At 30 September 2023
22,341 
88,296 
110,637 
Depreciation
At 1 October 2022
11,645 
66,205 
77,850 
Charge for the year
4,640 
14,880 
19,520 
At 30 September 2023
16,285 
81,085 
97,370 
Net book value
At 30 September 2023
6,056 
7,211 
13,267 
At 30 September 2022
5,006 
22,091 
27,097 
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SHETLAND SEABIRD TOURS LIMITED Notes to the Accounts for the year ended 30 September 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
6,949 
1,517 
Trade debtors
12,120 
- 
Other debtors
- 
1,473 
19,069 
2,990 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Taxes and social security
23 
2,344 
Loans from directors
41,316 
43,300 
Accruals
7,835 
6,385 
49,174 
52,029 
7
Controlling party
The company is controlled by the directors.
8
Average number of employees
During the year the average number of employees was 2 (2022: 2).
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