IRIS Accounts Production v24.2.0.383 SC308119 Board of Directors 31.12.22 30.12.23 30.12.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC3081192022-12-30SC3081192023-12-30SC3081192022-12-312023-12-30SC3081192021-12-30SC3081192021-12-312022-12-30SC3081192022-12-30SC308119ns15:Scotland2022-12-312023-12-30SC308119ns14:PoundSterling2022-12-312023-12-30SC308119ns10:Director12022-12-312023-12-30SC308119ns10:PrivateLimitedCompanyLtd2022-12-312023-12-30SC308119ns10:SmallEntities2022-12-312023-12-30SC308119ns10:AuditExempt-NoAccountantsReport2022-12-312023-12-30SC308119ns10:SmallCompaniesRegimeForDirectorsReport2022-12-312023-12-30SC308119ns10:SmallCompaniesRegimeForAccounts2022-12-312023-12-30SC308119ns10:FullAccounts2022-12-312023-12-30SC308119ns10:Director22022-12-312023-12-30SC308119ns10:CompanySecretary12022-12-312023-12-30SC308119ns10:RegisteredOffice2022-12-312023-12-30SC308119ns5:CurrentFinancialInstruments2023-12-30SC308119ns5:CurrentFinancialInstruments2022-12-30SC308119ns5:Non-currentFinancialInstruments2023-12-30SC308119ns5:Non-currentFinancialInstruments2022-12-30SC308119ns5:ShareCapital2023-12-30SC308119ns5:ShareCapital2022-12-30SC308119ns5:RetainedEarningsAccumulatedLosses2023-12-30SC308119ns5:RetainedEarningsAccumulatedLosses2022-12-30SC308119ns5:PlantMachinery2022-12-312023-12-30SC308119ns5:PlantMachinery2022-12-30SC308119ns5:PlantMachinery2023-12-30SC308119ns5:PlantMachinery2022-12-30SC308119ns5:WithinOneYearns5:CurrentFinancialInstruments2023-12-30SC308119ns5:WithinOneYearns5:CurrentFinancialInstruments2022-12-30SC308119ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2023-12-30SC308119ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2022-12-30SC308119ns5:Non-currentFinancialInstruments2022-12-312023-12-30
REGISTERED NUMBER: SC308119 (Scotland)















AYRSHIRE GOLF TOURS LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 DECEMBER 2023






AYRSHIRE GOLF TOURS LIMITED (REGISTERED NUMBER: SC308119)

CONTENTS OF THE FINANCIAL STATEMENTS
For The Year Ended 30 December 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


AYRSHIRE GOLF TOURS LIMITED

COMPANY INFORMATION
For The Year Ended 30 December 2023







DIRECTORS: R A McCallum
Mrs C McCallum





SECRETARY: R A McCallum





REGISTERED OFFICE: 5 Westbourne Gardens
Prestwick
KA9 1JE





REGISTERED NUMBER: SC308119 (Scotland)





ACCOUNTANTS: Benham Conway & Co
16 Royal Crescent
Glasgow
G3 7SL

AYRSHIRE GOLF TOURS LIMITED (REGISTERED NUMBER: SC308119)

BALANCE SHEET
30 December 2023

30.12.23 30.12.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,027 1,136

CURRENT ASSETS
Debtors 5 325,787 268,145
Cash at bank 395,602 343,858
721,389 612,003
CREDITORS
Amounts falling due within one year 6 493,689 424,329
NET CURRENT ASSETS 227,700 187,674
TOTAL ASSETS LESS CURRENT
LIABILITIES

229,727

188,810

CREDITORS
Amounts falling due after more than one
year

7

35,563

44,006
NET ASSETS 194,164 144,804

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 194,064 144,704
SHAREHOLDERS' FUNDS 194,164 144,804

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 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.

AYRSHIRE GOLF TOURS LIMITED (REGISTERED NUMBER: SC308119)

BALANCE SHEET - continued
30 December 2023


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 Board of Directors and authorised for issue on 19 September 2024 and were signed on its behalf by:





R A McCallum - Director


AYRSHIRE GOLF TOURS LIMITED (REGISTERED NUMBER: SC308119)

NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 30 December 2023


1. STATUTORY INFORMATION

Ayrshire Golf Tours 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.

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 value of services provided in the year, net of value added tax.

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.
Plant and machinery etc - 25% on cost

Financial instruments
Basic financial instruments, including trade and other debtors, trade creditors and other creditors, bank loans and other loans that are classified as debt, are initially recognised at transaction price and are subsequently carried at amortised cost, using the effective interest rate method.

Taxation
Taxation for the year comprises current 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 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.

Government grants
Government grants in respect of revenue expenditure are credited to the profit and loss account in the period to which they relate.

Leasing commitments
Rentals paid under operating leases are charged to the profit and loss account on a straightline basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 3 ) .

AYRSHIRE GOLF TOURS LIMITED (REGISTERED NUMBER: SC308119)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 30 December 2023


4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 31 December 2022 2,141
Additions 1,901
At 30 December 2023 4,042
DEPRECIATION
At 31 December 2022 1,005
Charge for year 1,010
At 30 December 2023 2,015
NET BOOK VALUE
At 30 December 2023 2,027
At 30 December 2022 1,136

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.12.23 30.12.22
£    £   
Other debtors 123,594 70,721
Directors' loan account 152,347 148,781
Tax recoverable 49,846 48,643
325,787 268,145

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.12.23 30.12.22
£    £   
Bank loans and overdrafts 8,090 7,737
Taxation and social security 86,994 51,766
Other creditors 398,605 364,826
493,689 424,329

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.12.23 30.12.22
£    £   
Bank loans 35,563 44,006

Bank loans repayable by instalments falling due in more than five years are £11,144 (2022, £16,308).

The company's directors have provided personal guarantees to the company's bankers for one of the loans outstanding.

AYRSHIRE GOLF TOURS LIMITED (REGISTERED NUMBER: SC308119)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 30 December 2023


8. OTHER FINANCIAL COMMITMENTS

At 30 December 2023 the company was committed to making total payments under non-cancellable operating leases of £20,365 (2022, £26,657).

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the year end the company had provided the company's directors with loans of £152,347 (2022, £148,781). Interest at the official rate of interest has been charged on these loans.