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Company Registration No. SC038377 (Scotland)
Linnhe Lochside Holidays Limited Unaudited accounts for the year ended 31 January 2024
Linnhe Lochside Holidays Limited Unaudited accounts Contents
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Linnhe Lochside Holidays Limited Company Information for the year ended 31 January 2024
Directors
Colin Wood Claire Wood
Company Number
SC038377 (Scotland)
Registered Office
LINNHE LOCHSIDE HOLIDAYS CORPACH FORT WILLIAM PH33 7NL SCOTLAND
Accountants
Ascent Accounting Ltd Clyde Offices 2nd Floor 48 West George Street Glasgow G2 1BP
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Linnhe Lochside Holidays Limited Statement of financial position as at 31 January 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
988,966 
1,018,188 
Current assets
Inventories
9,000 
9,000 
Debtors
270,423 
395,139 
Cash at bank and in hand
14,718 
7,605 
294,141 
411,744 
Creditors: amounts falling due within one year
(81,296)
(276,580)
Net current assets
212,845 
135,164 
Total assets less current liabilities
1,201,811 
1,153,352 
Provisions for liabilities
Deferred tax
(134,168)
(141,473)
Net assets
1,067,643 
1,011,879 
Capital and reserves
Called up share capital
20,000 
20,000 
Profit and loss account
1,047,643 
991,879 
Shareholders' funds
1,067,643 
1,011,879 
For the year ending 31 January 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 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 of Directors and authorised for issue on 24 September 2024 and were signed on its behalf by
Colin Wood Director Company Registration No. SC038377
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Linnhe Lochside Holidays Limited Notes to the Accounts for the year ended 31 January 2024
1
Statutory information
Linnhe Lochside Holidays Limited is a private company, limited by shares, registered in Scotland, registration number SC038377. The registered office is LINNHE LOCHSIDE HOLIDAYS, CORPACH, FORT WILLIAM, PH33 7NL, SCOTLAND.
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:
Land & buildings
No Depreciation
Plant & machinery
15% Reducing Balance
Motor vehicles
25% Reducing Balance
Fixtures & fittings
15% Reducing Balance
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 February 2023
461,171 
1,363,692 
111,999 
92,168 
2,029,030 
Additions
- 
116,282 
88,600 
2,208 
207,090 
Disposals
- 
(120,896)
(51,500)
- 
(172,396)
At 31 January 2024
461,171 
1,359,078 
149,099 
94,376 
2,063,724 
Depreciation
At 1 February 2023
8,875 
892,104 
75,687 
34,176 
1,010,842 
Charge for the year
- 
71,301 
27,154 
9,030 
107,485 
On disposals
- 
(8,364)
(35,205)
- 
(43,569)
At 31 January 2024
8,875 
955,041 
67,636 
43,206 
1,074,758 
Net book value
At 31 January 2024
452,296 
404,037 
81,463 
51,170 
988,966 
At 31 January 2023
452,296 
471,588 
36,312 
57,992 
1,018,188 
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Linnhe Lochside Holidays Limited Notes to the Accounts for the year ended 31 January 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
2,484 
- 
Accrued income and prepayments
9,607 
8,733 
12,091 
8,733 
Amounts falling due after more than one year
Other debtors
258,332 
386,406 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
- 
10,000 
VAT
40,194 
31,581 
Trade creditors
51,386 
278,648 
Taxes and social security
(17,404)
(49,801)
Accruals
7,120 
6,152 
81,296 
276,580 
7
Deferred taxation
2024 
2023 
£ 
£ 
Accelerated capital allowances
134,168 
141,473 
2024 
2023 
£ 
£ 
Provision at start of year
141,473 
112,148 
(Credited)/charged to the profit and loss account
(7,305)
29,325 
Provision at end of year
134,168 
141,473 
8
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Colin Wood
Directors Loan
351,349 
- 
128,718 
222,631 
351,349 
- 
128,718 
222,631 
9
Average number of employees
During the year the average number of employees was 21 (2023: 22).
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