Acorah Software Products - Accounts Production 15.0.600 false true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 SC696735 Mrs Lynda Gillies Mr Roderick Gillies Mrs Lynda Gillies iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC696735 2023-04-30 SC696735 2024-04-30 SC696735 2023-05-01 2024-04-30 SC696735 frs-core:CurrentFinancialInstruments 2024-04-30 SC696735 frs-core:Non-currentFinancialInstruments 2024-04-30 SC696735 frs-core:ComputerEquipment 2024-04-30 SC696735 frs-core:ComputerEquipment 2023-05-01 2024-04-30 SC696735 frs-core:ComputerEquipment 2023-04-30 SC696735 frs-core:PlantMachinery 2024-04-30 SC696735 frs-core:PlantMachinery 2023-05-01 2024-04-30 SC696735 frs-core:PlantMachinery 2023-04-30 SC696735 frs-core:ShareCapital 2024-04-30 SC696735 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 SC696735 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 SC696735 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 SC696735 frs-bus:SmallEntities 2023-05-01 2024-04-30 SC696735 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 SC696735 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 SC696735 frs-bus:Director1 2023-05-01 2024-04-30 SC696735 frs-bus:Director2 2023-05-01 2024-04-30 SC696735 frs-bus:CompanySecretary1 2023-05-01 2024-04-30 SC696735 frs-countries:Scotland 2023-05-01 2024-04-30 SC696735 2022-04-30 SC696735 2023-04-30 SC696735 2022-05-01 2023-04-30 SC696735 frs-core:CurrentFinancialInstruments 2023-04-30 SC696735 frs-core:Non-currentFinancialInstruments 2023-04-30 SC696735 frs-core:ShareCapital 2023-04-30 SC696735 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: SC696735
Kessock Caravan Park Limited
Financial Statements
For The Year Ended 30 April 2024
Windlestrae
Newton of Kinkell
Dingwall
Ross-shire
IV7 8AS
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC696735
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 90,860 110,315
90,860 110,315
CURRENT ASSETS
Debtors 5 - 9,936
Cash at bank and in hand 17,143 690
17,143 10,626
Creditors: Amounts Falling Due Within One Year 6 (3,548 ) (13,217 )
NET CURRENT ASSETS (LIABILITIES) 13,595 (2,591 )
TOTAL ASSETS LESS CURRENT LIABILITIES 104,455 107,724
Creditors: Amounts Falling Due After More Than One Year 7 (117,813 ) (127,574 )
NET LIABILITIES (13,358 ) (19,850 )
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account (13,360 ) (19,852 )
SHAREHOLDERS' FUNDS (13,358) (19,850)
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Page 2
For the year ending 30 April 2024 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Lynda Gillies
Director
20/09/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Kessock Caravan Park Limited is a private company, limited by shares, incorporated in Scotland, registered number SC696735 . The registered office is Drumsmittal Farm, North Kessock, INVERNESS, IV1 3XF.


2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% Reducing Balance
Computer Equipment 20% Reducing Balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
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4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 May 2023 137,737 300 138,037
Additions 3,260 - 3,260
As at 30 April 2024 140,997 300 141,297
Depreciation
As at 1 May 2023 27,602 120 27,722
Provided during the period 22,655 60 22,715
As at 30 April 2024 50,257 180 50,437
Net Book Value
As at 30 April 2024 90,740 120 90,860
As at 1 May 2023 110,135 180 110,315
5. Debtors
2024 2023
£ £
Due within one year
VAT - 9,936
The Debtors figure of £9,936 is a VAT repayment due at 30/04/23
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 3,067 12,197
VAT 481 -
Other creditors - 1,020
3,548 13,217
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Business loan 30,893 41,893
Directors loan account 86,920 85,681
117,813 127,574
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8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
9. Reserves
RESERVES:-
Profit & Loss b/f   Dr  £29,172
Profit for year      Cr  £  9,320
Balance c/f           Dr £19,852
10.
Both Loans shown in Long Term Liabilities are interest free. Repayments will be made when the financial position of Kessock Caravan Park reaches a level where repayments can be sustained.
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