IRIS Accounts Production v24.2.0.383 SC374155 director 1.4.23 31.3.24 31.3.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC3741552023-03-31SC3741552024-03-31SC3741552023-04-012024-03-31SC3741552022-03-31SC3741552022-04-012023-03-31SC3741552023-03-31SC374155ns15:Scotland2023-04-012024-03-31SC374155ns14:PoundSterling2023-04-012024-03-31SC374155ns10:Director12023-04-012024-03-31SC374155ns10:PrivateLimitedCompanyLtd2023-04-012024-03-31SC374155ns10:SmallEntities2023-04-012024-03-31SC374155ns10:AuditExempt-NoAccountantsReport2023-04-012024-03-31SC374155ns10:SmallCompaniesRegimeForDirectorsReport2023-04-012024-03-31SC374155ns10:SmallCompaniesRegimeForAccounts2023-04-012024-03-31SC374155ns10:FullAccounts2023-04-012024-03-31SC374155ns10:RegisteredOffice2023-04-012024-03-31SC374155ns5:CurrentFinancialInstruments2024-03-31SC374155ns5:CurrentFinancialInstruments2023-03-31SC374155ns5:Non-currentFinancialInstruments2024-03-31SC374155ns5:Non-currentFinancialInstruments2023-03-31SC374155ns5:ShareCapital2024-03-31SC374155ns5:ShareCapital2023-03-31SC374155ns5:RetainedEarningsAccumulatedLosses2024-03-31SC374155ns5:RetainedEarningsAccumulatedLosses2023-03-31SC374155ns5:OwnedOrFreeholdAssetsns5:LandBuildings2023-04-012024-03-31SC374155ns5:PlantMachinery2023-04-012024-03-31SC374155ns5:ComputerEquipment2023-04-012024-03-31SC374155ns5:LandBuildings2023-03-31SC374155ns5:PlantMachinery2023-03-31SC374155ns5:ComputerEquipment2023-03-31SC374155ns5:LandBuildings2023-04-012024-03-31SC374155ns5:LandBuildings2024-03-31SC374155ns5:PlantMachinery2024-03-31SC374155ns5:ComputerEquipment2024-03-31SC374155ns5:LandBuildings2023-03-31SC374155ns5:PlantMachinery2023-03-31SC374155ns5:ComputerEquipment2023-03-31SC374155ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2023-03-31SC374155ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2023-04-012024-03-31SC374155ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2024-03-31SC374155ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2023-03-31SC374155ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-03-31SC374155ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-03-31
REGISTERED NUMBER: SC374155 (Scotland)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

FOR

CALEDONIAN COACHES LIMITED

CALEDONIAN COACHES LIMITED (REGISTERED NUMBER: SC374155)






CONTENTS OF THE FINANCIAL STATEMENTS
For The Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CALEDONIAN COACHES LIMITED

COMPANY INFORMATION
For The Year Ended 31 March 2024







DIRECTOR: Howard Alan Berriman





REGISTERED OFFICE: R A Clement Associates
5 Argyll Square
OBAN
PA34 4AZ





REGISTERED NUMBER: SC374155 (Scotland)





ACCOUNTANTS: R A Clement Associates
5 Argyll Square
OBAN
Argyll
PA34 4AZ

CALEDONIAN COACHES LIMITED (REGISTERED NUMBER: SC374155)

BALANCE SHEET
31 March 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 58,744 50,251

CURRENT ASSETS
Debtors 5 54,212 46,964
Cash at bank 13,800 31,357
68,012 78,321
CREDITORS
Amounts falling due within one year 6 32,028 35,762
NET CURRENT ASSETS 35,984 42,559
TOTAL ASSETS LESS CURRENT
LIABILITIES

94,728

92,810

CREDITORS
Amounts falling due after more than one year 7 (26,776 ) (17,492 )

PROVISIONS FOR LIABILITIES (12,054 ) (7,383 )
NET ASSETS 55,898 67,935

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 55,798 67,835
SHAREHOLDERS' FUNDS 55,898 67,935

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

CALEDONIAN COACHES LIMITED (REGISTERED NUMBER: SC374155)

BALANCE SHEET - continued
31 March 2024


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 director and authorised for issue on 3 October 2028 and were signed by:





Howard Alan Berriman - Director


CALEDONIAN COACHES LIMITED (REGISTERED NUMBER: SC374155)

NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 31 March 2024

1. STATUTORY INFORMATION

Caledonian Coaches 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Freehold property - 10% on cost
Plant and machinery - 20% on reducing balance
Computer equipment - 33% on reducing balance

Taxation
Taxation for the year comprises current and deferred 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 or deferred 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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

CALEDONIAN COACHES LIMITED (REGISTERED NUMBER: SC374155)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 March 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 5 ) .

4. TANGIBLE FIXED ASSETS
Freehold Plant and Computer
property machinery equipment Totals
£    £    £    £   
COST
At 1 April 2023 2,187 210,587 1,450 214,224
Additions - 22,913 449 23,362
At 31 March 2024 2,187 233,500 1,899 237,586
DEPRECIATION
At 1 April 2023 1,533 160,990 1,450 163,973
Charge for year 219 14,502 148 14,869
At 31 March 2024 1,752 175,492 1,598 178,842
NET BOOK VALUE
At 31 March 2024 435 58,008 301 58,744
At 31 March 2023 654 49,597 - 50,251

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and
machinery
£   
COST
At 1 April 2023 35,278
Additions 22,913
At 31 March 2024 58,191
DEPRECIATION
At 1 April 2023 12,700
Charge for year 9,098
At 31 March 2024 21,798
NET BOOK VALUE
At 31 March 2024 36,393
At 31 March 2023 22,578

CALEDONIAN COACHES LIMITED (REGISTERED NUMBER: SC374155)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 March 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 18,649 21,962
Other debtors 35,563 25,002
54,212 46,964

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 11,666 7,048
Taxation and social security 17,688 26,351
Other creditors 2,674 2,363
32,028 35,762

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 26,776 17,492

8. ULTIMATE CONTROLLING PARTY

The Company is controlled by Mr H A Berriman.