1 January 2023 false No description of principal activity Taxfiler 2024.5 SC717547business:PrivateLimitedCompanyLtd2023-01-012023-12-31 SC7175472022-12-31 SC7175472023-01-012023-12-31 SC717547business:AuditExemptWithAccountantsReport2023-01-012023-12-31 SC717547business:FilletedAccounts2023-01-012023-12-31 SC7175472023-12-31 SC717547business:Director12023-01-012023-12-31 SC717547business:RegisteredOffice2023-01-012023-12-31 SC7175472022-12-31 SC717547core:WithinOneYear2023-12-31 SC717547core:WithinOneYear2022-12-31 SC717547core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-12-31 SC717547core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-12-31 SC717547core:PreviouslyStatedAmount2023-12-31 SC717547core:PreviouslyStatedAmount2022-12-31 SC717547business:SmallEntities2023-01-012023-12-31 SC717547countries:Scotland2023-01-012023-12-31 SC717547core:PlantMachinery2023-01-012023-12-31 SC717547core:PlantMachinery2022-12-31 SC717547core:PlantMachinery2023-12-31 SC7175472022-01-012022-12-31 iso4217:GBP xbrli:pure
Company Registration No. SC717547 (Scotland)
Lochaber Dog Services Ltd Unaudited accounts for the year ended 31 December 2023
Lochaber Dog Services Ltd Unaudited accounts Contents
Page
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Lochaber Dog Services Ltd Company Information for the year ended 31 December 2023
Director
Scott Bellwood
Company Number
SC717547 (Scotland)
Registered Office
22 DUBH MACDONALD ROAD INVERLOCHY FORT WILLIAM HIGHLANDS PH33 6JA UNITED KINGDOM
Accountants
Sarah Kennedy Nevis Accountancy Services Limited Office 6, An Drochaid, Claggan Road Claggan, Fort William Inverness-shire PH33 6PH
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Lochaber Dog Services Ltd Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
265 
88 
Current assets
Debtors
78 
2,479 
Cash at bank and in hand
6,658 
3,604 
6,736 
6,083 
Creditors: amounts falling due within one year
11,629 
(1,480)
Net current assets
18,365 
4,603 
Net assets
18,630 
4,691 
Capital and reserves
Profit and loss account
18,630 
4,691 
Shareholders' funds
18,630 
4,691 
For the year ending 31 December 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 director acknowledges his 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 and authorised for issue on 17 September 2024 and were signed on its behalf by
Scott Bellwood Director Company Registration No. SC717547
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Lochaber Dog Services Ltd Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
Lochaber Dog Services Ltd is a private company, limited by shares, registered in Scotland, registration number SC717547. The registered office is 22 DUBH MACDONALD ROAD, INVERLOCHY, FORT WILLIAM, HIGHLANDS, PH33 6JA, 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
20% straight line
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 January 2023
110 
Additions
249 
At 31 December 2023
359 
Depreciation
At 1 January 2023
22 
Charge for the year
72 
At 31 December 2023
94 
Net book value
At 31 December 2023
265 
At 31 December 2022
88 
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Lochaber Dog Services Ltd Notes to the Accounts for the year ended 31 December 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
78 
- 
Other debtors
- 
2,479 
78 
2,479 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Taxes and social security
3,228 
1,080 
Loans from directors
(15,257)
- 
Accruals
400 
400 
(11,629)
1,480 
7
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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