Acorah Software Products - Accounts Production 15.0.600 false true 31 May 2023 1 June 2022 false 1 June 2023 31 May 2024 31 May 2024 SC567385 Mr Mark O'Brien Mr Thomas O'Brien iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC567385 2023-05-31 SC567385 2024-05-31 SC567385 2023-06-01 2024-05-31 SC567385 frs-core:CurrentFinancialInstruments 2024-05-31 SC567385 frs-core:MotorVehicles 2024-05-31 SC567385 frs-core:MotorVehicles 2023-06-01 2024-05-31 SC567385 frs-core:MotorVehicles 2023-05-31 SC567385 frs-core:WithinOneYear 2024-05-31 SC567385 frs-core:ShareCapital 2024-05-31 SC567385 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31 SC567385 frs-bus:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 SC567385 frs-bus:FilletedAccounts 2023-06-01 2024-05-31 SC567385 frs-bus:SmallEntities 2023-06-01 2024-05-31 SC567385 frs-bus:AuditExempt-NoAccountantsReport 2023-06-01 2024-05-31 SC567385 frs-bus:SmallCompaniesRegimeForAccounts 2023-06-01 2024-05-31 SC567385 frs-bus:Director1 2023-06-01 2024-05-31 SC567385 frs-bus:Director2 2023-06-01 2024-05-31 SC567385 frs-countries:Scotland 2023-06-01 2024-05-31 SC567385 2022-05-31 SC567385 2023-05-31 SC567385 2022-06-01 2023-05-31 SC567385 frs-core:CurrentFinancialInstruments 2023-05-31 SC567385 frs-core:WithinOneYear 2023-05-31 SC567385 frs-core:ShareCapital 2023-05-31 SC567385 frs-core:RetainedEarningsAccumulatedLosses 2023-05-31
Registered number: SC567385
Caledonian Motor Home Rentals Limited
Financial Statements
For The Year Ended 31 May 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC567385
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 17,617 17,617
17,617 17,617
CURRENT ASSETS
Cash at bank and in hand 543 543
543 543
Creditors: Amounts Falling Due Within One Year 5 (44,483 ) (44,483 )
NET CURRENT ASSETS (LIABILITIES) (43,940 ) (43,940 )
TOTAL ASSETS LESS CURRENT LIABILITIES (26,323 ) (26,323 )
NET LIABILITIES (26,323 ) (26,323 )
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account (26,423 ) (26,423 )
SHAREHOLDERS' FUNDS (26,323) (26,323)
Page 1
Page 2
For the year ending 31 May 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
Mr Thomas O'Brien
Director
23 September 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Caledonian Motor Home Rentals Limited is a private company, limited by shares, incorporated in Scotland, registered number SC567385 . The registered office is 73 Dunnikier Road, Kirkcaldy, KY1 2RL.
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. 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:
Motor Vehicles 20% RB
2.3. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
4. Tangible Assets
Motor Vehicles
£
Cost
As at 1 June 2023 39,542
As at 31 May 2024 39,542
Depreciation
As at 1 June 2023 21,925
As at 31 May 2024 21,925
Net Book Value
As at 31 May 2024 17,617
As at 1 June 2023 17,617
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5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 4,063 4,063
Accruals and deferred income 240 240
Directors' loan accounts 40,180 40,180
44,483 44,483
6. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 4,063 4,063
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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