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
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
SHETLAND SEABIRD TOURS LIMITED
Statement of financial position
as at 30 September 2023
Tangible assets
13,267
27,097
Cash at bank and in hand
25,289
30,357
Creditors: amounts falling due within one year
(49,174)
(52,029)
Net current liabilities
(4,066)
(17,932)
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
SHETLAND SEABIRD TOURS LIMITED
Notes to the Accounts
for the year ended 30 September 2023
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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
At 30 September 2023
22,341
88,296
110,637
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
At 30 September 2023
6,056
7,211
13,267
At 30 September 2022
5,006
22,091
27,097
SHETLAND SEABIRD TOURS LIMITED
Notes to the Accounts
for the year ended 30 September 2023
Amounts falling due within one year
6
Creditors: amounts falling due within one year
2023
2022
Taxes and social security
23
2,344
Loans from directors
41,316
43,300
The company is controlled by the directors.
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Average number of employees
During the year the average number of employees was 2 (2022: 2).