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REGISTERED NUMBER: SC164338 (Scotland)















Financial Statements for the Year Ended 30 April 2024

for

Ceilidh Places Limited

Ceilidh Places Limited (Registered number: SC164338)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


Ceilidh Places Limited

Company Information
for the Year Ended 30 April 2024







DIRECTORS: Mrs J Urquhart
Miss A M Urquhart
A H Morris
J Urquhart





SECRETARY: Mrs J Urquhart





REGISTERED OFFICE: 12-14 West Argyle Street
Ullapool
Wester Ross
IV26 2TY





REGISTERED NUMBER: SC164338 (Scotland)





ACCOUNTANTS: Highland Accountancy Practice
Chartered Accountants
Suite 1A, Willow House
Stoneyfield Business Park
Inverness
Highland
IV2 7PA

Ceilidh Places Limited (Registered number: SC164338)

Abridged Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 213,189 230,077
Investments 5 5,000 5,000
218,189 235,077

CURRENT ASSETS
Stocks 39,644 41,524
Debtors 3,388 1,459
Cash at bank and in hand 133,947 177,047
176,979 220,030
CREDITORS
Amounts falling due within one year 250,865 216,376
NET CURRENT (LIABILITIES)/ASSETS (73,886 ) 3,654
TOTAL ASSETS LESS CURRENT
LIABILITIES

144,303

238,731

CREDITORS
Amounts falling due after more than one
year

(13,220

)

(23,137

)

PROVISIONS FOR LIABILITIES - (12,212 )
NET ASSETS 131,083 203,382

CAPITAL AND RESERVES
Called up share capital 30,002 30,002
Retained earnings 101,081 173,380
SHAREHOLDERS' FUNDS 131,083 203,382

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Ceilidh Places Limited (Registered number: SC164338)

Abridged Balance Sheet - continued
30 April 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 April 2024 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 November 2024 and were signed on its behalf by:





J Urquhart - Director


Ceilidh Places Limited (Registered number: SC164338)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Ceilidh Places 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 the cost less estimated residual value of each asset over its estimated useful life.
Freehold Property - 2% on cost
Improvements to Property - 10% on cost
Fixtures and Fittings - 15% on cost
Motor Vehicles - 25% on cost
Computer Equipment - 33% on cost

Tangible fixed assets and fixed asset investments are initially measured at cost and subsequently measured at cost, net of depreciation, impairment losses, and reversals of impairment losses (where applicable).

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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.

Ceilidh Places Limited (Registered number: SC164338)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 56 (2023 - 48 ) .

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 May 2023 893,901
Additions 9,768
At 30 April 2024 903,669
DEPRECIATION
At 1 May 2023 663,824
Charge for year 26,656
At 30 April 2024 690,480
NET BOOK VALUE
At 30 April 2024 213,189
At 30 April 2023 230,077

5. FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:
Totals
£   
COST
At 1 May 2023
and 30 April 2024 5,000
NET BOOK VALUE
At 30 April 2024 5,000
At 30 April 2023 5,000

6. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 April 2024 and 30 April 2023:

30.4.24 30.4.23
£    £   
Mrs J Urquhart
Balance outstanding at start of year - 16,895
Amounts advanced 525 -
Amounts repaid - (16,895 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 525 -