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REGISTERED NUMBER: SC390169 (Scotland)











































Harvest Moon Holidays Ltd.

Unaudited Financial Statements

for the Year Ended 31st December 2023






Harvest Moon Holidays Ltd. (Registered number: SC390169)






Contents of the Financial Statements
for the year ended 31st December 2023




Page

Company information 1

Balance sheet 2 to 3

Notes to the financial statements 4 to 6


Harvest Moon Holidays Ltd.

Company Information
for the year ended 31st December 2023







Directors: M Dale
A L J M Mitchell
M Mitchell
R Mitchell





Secretary: M Dale





Registered office: Lochhouses
Tyninghame
Dunbar
EH42 1XP





Registered number: SC390169 (Scotland)





Accountants: Rennie Welch LLP
Academy House
Shedden Park Road
Kelso
Roxburghshire
TD5 7AL

Harvest Moon Holidays Ltd. (Registered number: SC390169)

Balance Sheet
31st December 2023

2023 2022
Notes £    £    £    £   
Fixed assets
Tangible assets 4 139,973 152,209

Current assets
Stocks 300 300
Debtors 5 261,663 185,628
Cash at bank and in hand 111,861 193,712
373,824 379,640
Creditors
Amounts falling due within one year 6 107,414 91,668
Net current assets 266,410 287,972
Total assets less current liabilities 406,383 440,181

Provisions for liabilities 5,599 5,090
Net assets 400,784 435,091

Capital and reserves
Called up share capital 3 3
Retained earnings 400,781 435,088
Shareholders' funds 400,784 435,091

Harvest Moon Holidays Ltd. (Registered number: SC390169)

Balance Sheet - continued
31st December 2023


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

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

The directors acknowledge their 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 Statement of income and retained earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21st August 2024 and were signed on its behalf by:




A L J M Mitchell - Director



M Dale - Director


Harvest Moon Holidays Ltd. (Registered number: SC390169)

Notes to the Financial Statements
for the year ended 31st December 2023

1. Statutory information

Harvest Moon Holidays Ltd. 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.

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 represents the total invoice value, excluding value added tax, of sales invoiced during the year, or the fair value of services provided for amounts not invoiced at the year end.

Turnover arising from the sale of goods is recognised when the significant risks and rewards of ownership have passed to the buyer. Turnover arising from the provision of services is recognised as contract activity progresses and the right to consideration is earned. Unbilled turnover is included in debtors as amounts recoverable on contracts.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Property improvements - 10% on cost
Fixtures, fittings and equipment - 10% on cost
Motor vehicles - 25% on reducing balance
Office equipment - 25% on cost

Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses.

Stocks
Stock is valued at the lower of cost and net realisable value. Cost includes all direct expenditure and appropriate proportion of fixed and variable overheads. Net realisable value is based on estimated selling prices less further costs expected to be incurred in bringing the stock to completion.

Financial instruments
The following assets and liabilities are classified as financial instruments - trade creditors, accruals, other loans and directors' loans.

Directors' loans (being repayable on demand), trade creditors, other loans and accruals are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Income and Retained Earnings.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.


Harvest Moon Holidays Ltd. (Registered number: SC390169)

Notes to the Financial Statements - continued
for the year ended 31st December 2023

2. Accounting policies - continued
Deferred tax
Deferred tax is recognised in respect of all 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.

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.

Provisions
Provisions are set up only where it is probable that a present obligation exists as a result of an event prior to the balance sheet date and that a payment will be required in settlement that can be estimated reliably. Where material, provisions are calculated on a discounted basis.

Employee benefits
Short term employee benefits, including holiday pay, are recognised as an expense in the Statement of Income and Retained Earnings in the period in which they are incurred.

Going concern
The directors have considered the company's financial position for a minimum of 12 months and beyond from the date of signing these financial statements and has an expectation that the company should be in a position to continue trading in the current format for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing these financial statements.

3. Employees and directors

The average number of employees during the year was 5 (2022 - 4 ) .

4. Tangible fixed assets
Fixtures,
fittings
Property and Motor Office
improvements equipment vehicles equipment Totals
£    £    £    £    £   
Cost
At 1st January 2023 29,367 347,797 28,889 2,310 408,363
Additions 6,960 6,898 3,920 - 17,778
At 31st December 2023 36,327 354,695 32,809 2,310 426,141
Depreciation
At 1st January 2023 9,219 222,503 22,625 1,807 256,154
Charge for year 2,517 25,632 1,649 216 30,014
At 31st December 2023 11,736 248,135 24,274 2,023 286,168
Net book value
At 31st December 2023 24,591 106,560 8,535 287 139,973
At 31st December 2022 20,148 125,294 6,264 503 152,209

Harvest Moon Holidays Ltd. (Registered number: SC390169)

Notes to the Financial Statements - continued
for the year ended 31st December 2023

5. Debtors: amounts falling due within one year
2023 2022
£    £   
Other debtors 261,663 185,628

6. Creditors: amounts falling due within one year
2023 2022
£    £   
Trade creditors 40,130 33,986
Taxation and social security 17,618 19,279
Other creditors 49,666 38,403
107,414 91,668

7. Directors' advances, credits and guarantees

Included within other debtors are the following loans to directors:

at 1 JanAmountAmountat 31 Dec
2022AdvancedRepaid2023

Director 144,452117,73045,768116,414
Total44,452117,73045,768116,414

This loan is unsecured, interest has been charged at the rates published by HMRC and is repayable on demand.