1 January 2023 false No description of principal activity Taxfiler 2024.5 SC573719business:PrivateLimitedCompanyLtd2023-01-012023-12-31 SC5737192022-12-31 SC5737192023-01-012023-12-31 SC573719business:AuditExempt-NoAccountantsReport2023-01-012023-12-31 SC573719business:FilletedAccounts2023-01-012023-12-31 SC5737192023-12-31 SC573719business:Director12023-01-012023-12-31 SC573719business:Director22023-01-012023-12-31 SC573719business:RegisteredOffice2023-01-012023-12-31 SC5737192022-12-31 SC573719core:WithinOneYear2023-12-31 SC573719core:WithinOneYear2022-12-31 SC573719core:AfterOneYear2023-12-31 SC573719core:AfterOneYear2022-12-31 SC573719core:ShareCapitalcore:PreviouslyStatedAmount2023-12-31 SC573719core:ShareCapitalcore:PreviouslyStatedAmount2022-12-31 SC573719core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-12-31 SC573719core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-12-31 SC573719core:PreviouslyStatedAmount2023-12-31 SC573719core:PreviouslyStatedAmount2022-12-31 SC573719business:SmallEntities2023-01-012023-12-31 SC573719countries:Scotland2023-01-012023-12-31 SC573719core:LandBuildings2023-01-012023-12-31 SC573719core:PlantMachinery2023-01-012023-12-31 SC573719core:MotorVehicles2023-01-012023-12-31 SC573719core:FurnitureFittings2023-01-012023-12-31 SC573719core:ComputerEquipment2023-01-012023-12-31 SC573719core:OtherPropertyPlantEquipment2023-01-012023-12-31 SC573719core:Goodwill2022-12-31 SC573719core:Goodwill2023-12-31 SC573719core:LandBuildings2022-12-31 SC573719core:PlantMachinery2022-12-31 SC573719core:MotorVehicles2022-12-31 SC573719core:FurnitureFittings2022-12-31 SC573719core:ComputerEquipment2022-12-31 SC573719core:LandBuildings2023-12-31 SC573719core:PlantMachinery2023-12-31 SC573719core:MotorVehicles2023-12-31 SC573719core:FurnitureFittings2023-12-31 SC573719core:ComputerEquipment2023-12-31 SC5737192022-01-012022-12-31 iso4217:GBP xbrli:pure
Company Registration No. SC573719 (Scotland)
Roybridge Chalets Ltd Unaudited accounts for the year ended 31 December 2023
Roybridge Chalets Ltd Unaudited accounts Contents
Page
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Roybridge Chalets Ltd Company Information for the year ended 31 December 2023
Directors
D. Place B. J. Place
Company Number
SC573719 (Scotland)
Registered Office
RECEPTION EAST PARK ROY BRIDGE INVERNESS-SHIRE PH31 4AG UNITED KINGDOM
Accountants
Callan Accountancy 21 - 23 Woodside Place Glasgow G3 7QF
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Roybridge Chalets Ltd Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
575,044 
586,595 
Current assets
Debtors
496,307 
486,650 
Cash at bank and in hand
23,535 
26,511 
519,842 
513,161 
Creditors: amounts falling due within one year
(205,255)
(222,694)
Net current assets
314,587 
290,467 
Total assets less current liabilities
889,631 
877,062 
Creditors: amounts falling due after more than one year
(255,856)
(273,548)
Provisions for liabilities
Deferred tax
(75,610)
(72,644)
Net assets
558,165 
530,870 
Capital and reserves
Called up share capital
475,000 
475,000 
Profit and loss account
83,165 
55,870 
Shareholders' funds
558,165 
530,870 
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 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 25 September 2024 and were signed on its behalf by
D. Place Director Company Registration No. SC573719
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Roybridge Chalets Ltd Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
Roybridge Chalets Ltd is a private company, limited by shares, registered in Scotland, registration number SC573719. The registered office is RECEPTION, EAST PARK, ROY BRIDGE, INVERNESS-SHIRE, PH31 4AG, 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:
Land & buildings
5% SL and 2% SL
Plant & machinery
25% RB
Motor vehicles
25% SL
Fixtures & fittings
25% RB
Computer equipment
33% SL
Other tangible fixed assets
NIL
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. Goodwill - 20%SL
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 January 2023
4,000 
At 31 December 2023
4,000 
Amortisation
At 1 January 2023
4,000 
At 31 December 2023
4,000 
Net book value
At 31 December 2023
- 
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Roybridge Chalets Ltd Notes to the Accounts for the year ended 31 December 2023
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At cost 
At 1 January 2023
568,934 
47,389 
7,650 
12,235 
5,928 
642,136 
At 31 December 2023
568,934 
47,389 
7,650 
12,235 
5,928 
642,136 
Depreciation
At 1 January 2023
11,287 
24,318 
7,649 
7,547 
4,740 
55,541 
Charge for the year
4,018 
5,767 
- 
1,172 
594 
11,551 
At 31 December 2023
15,305 
30,085 
7,649 
8,719 
5,334 
67,092 
Net book value
At 31 December 2023
553,629 
17,304 
1 
3,516 
594 
575,044 
At 31 December 2022
557,647 
23,071 
1 
4,688 
1,188 
586,595 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
21,307 
10,030 
Other debtors
475,000 
476,620 
496,307 
486,650 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
17,429 
16,426 
VAT
21,810 
- 
Taxes and social security
- 
10,787 
Loans from directors
165,498 
194,963 
Accruals
518 
518 
205,255 
222,694 
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
255,856 
273,548 
9
Transactions with related parties
As at 31 December 2023, the directors have provided company with interest free loan of £165,498 (2022, £194,964). There is no fixed terms of repayment.
10
Average number of employees
During the year the average number of employees was 2 (2022: 2).
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