IRIS Accounts Production v23.3.1.45 SC221866 director 1.9.22 31.8.23 31.8.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC2218662022-08-31SC2218662023-08-31SC2218662022-09-012023-08-31SC2218662021-08-31SC2218662021-09-012022-08-31SC2218662022-08-31SC221866ns10:Originalns15:Scotland2022-09-012023-08-31SC221866ns14:PoundSterlingns10:Original2022-09-012023-08-31SC221866ns10:Originalns10:Director12022-09-012023-08-31SC221866ns10:Original2022-09-012023-08-31SC221866ns10:Original2023-08-31SC221866ns10:Originalns10:PrivateLimitedCompanyLtd2022-09-012023-08-31SC221866ns10:Originalns10:SmallEntities2022-09-012023-08-31SC221866ns10:Originalns10:AuditExempt-NoAccountantsReport2022-09-012023-08-31SC221866ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-09-012023-08-31SC221866ns10:SmallCompaniesRegimeForAccountsns10:Original2022-09-012023-08-31SC221866ns10:Originalns10:FullAccounts2022-09-012023-08-31SC221866ns10:CompanySecretary1ns10:Original2022-09-012023-08-31SC221866ns10:Originalns10:RegisteredOffice2022-09-012023-08-31SC221866ns10:Original2022-08-31SC221866ns10:Originalns5:CurrentFinancialInstruments2023-08-31SC221866ns10:Originalns5:CurrentFinancialInstruments2022-08-31SC221866ns5:ShareCapitalns10:Original2023-08-31SC221866ns5:ShareCapitalns10:Original2022-08-31SC221866ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-08-31SC221866ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-08-31SC221866ns10:Originalns5:LeaseholdImprovements2022-09-012023-08-31SC221866ns10:Originalns5:MotorVehicles2022-09-012023-08-31SC221866ns10:Originalns5:ComputerEquipment2022-09-012023-08-31SC221866ns10:Original2021-09-012022-08-31SC221866ns10:Originalns5:LeaseholdImprovements2022-08-31SC221866ns10:Originalns5:MotorVehicles2022-08-31SC221866ns10:Originalns5:ComputerEquipment2022-08-31SC221866ns10:Original2022-08-31SC221866ns10:Originalns5:LeaseholdImprovements2023-08-31SC221866ns10:Originalns5:MotorVehicles2023-08-31SC221866ns10:Originalns5:ComputerEquipment2023-08-31SC221866ns10:Originalns5:LeaseholdImprovements2022-08-31SC221866ns10:Originalns5:MotorVehicles2022-08-31SC221866ns10:Originalns5:ComputerEquipment2022-08-31SC221866ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-08-31SC221866ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-08-31
REGISTERED NUMBER: SC221866 (Scotland)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023

FOR

CAPERCAILLIE TRAVEL LIMITED

CAPERCAILLIE TRAVEL LIMITED (REGISTERED NUMBER: SC221866)

CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 August 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


CAPERCAILLIE TRAVEL LIMITED

COMPANY INFORMATION
for the year ended 31 August 2023







DIRECTOR: G Brand



SECRETARY: L A Brand



REGISTERED OFFICE: 1 Lochhead Crescent
Coaltown of Wemyss
Fife
KY1 4LR



REGISTERED NUMBER: SC221866 (Scotland)



ACCOUNTANTS: Mitchell Edwards
Chartered Certified Accountants
24A Ainslie Place
Edinburgh
EH3 6AJ



BANKERS: Bank of Scotland
PO BOX 10
Kirkcaldy
Fife
KY1 3PA

CAPERCAILLIE TRAVEL LIMITED (REGISTERED NUMBER: SC221866)

BALANCE SHEET
31 August 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 17,668 21,067

CURRENT ASSETS
Debtors 5 34,269 20,535
Cash at bank 99,542 121,940
133,811 142,475
CREDITORS
Amounts falling due within one year 6 94,260 129,454
NET CURRENT ASSETS 39,551 13,021
TOTAL ASSETS LESS CURRENT
LIABILITIES

57,219

34,088

PROVISIONS FOR LIABILITIES 3,776 3,393
NET ASSETS 53,443 30,695

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 53,442 30,694
SHAREHOLDERS' FUNDS 53,443 30,695

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 December 2023 and were signed by:





G Brand - Director


CAPERCAILLIE TRAVEL LIMITED (REGISTERED NUMBER: SC221866)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 August 2023


1. STATUTORY INFORMATION

Capercaillie Travel Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

The financial statements are presented in sterling which is the functional currency of the company rounded to the nearest £.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebate and value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Improvements to property - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all material timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - 3 ) .

CAPERCAILLIE TRAVEL LIMITED (REGISTERED NUMBER: SC221866)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 August 2023


4. TANGIBLE FIXED ASSETS
Improvements
to Motor Computer
property vehicles equipment Totals
£    £    £    £   
COST
At 1 September 2022 7,835 122,150 1,730 131,715
Additions - 2,300 - 2,300
At 31 August 2023 7,835 124,450 1,730 134,015
DEPRECIATION
At 1 September 2022 4,626 104,491 1,531 110,648
Charge for year 642 4,990 67 5,699
At 31 August 2023 5,268 109,481 1,598 116,347
NET BOOK VALUE
At 31 August 2023 2,567 14,969 132 17,668
At 31 August 2022 3,209 17,659 199 21,067


5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 29,098 14,271
Other loan 700 869
VAT - 1,107
Prepayments and accrued income 4,471 4,288
34,269 20,535

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors - 972
Taxation and social security 14,372 10,665
Other creditors 79,888 117,817
94,260 129,454