2023-02-012024-01-312024-01-31falseSC465922The Courie Inn Company 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The Courie Inn Company Ltd

Registered Number
SC465922
(Scotland)

Unaudited Financial Statements for the Year ended
31 January 2024

The Courie Inn Company Ltd
Company Information
for the year from 1 February 2023 to 31 January 2024

Directors

Crow, Lynn
Crow, Michael Andrew

Registered Address

The Courie Inn Company Ltd
Main Street
Killin
FK21 8UW

Registered Number

SC465922 (Scotland)
The Courie Inn Company Ltd
Balance Sheet as at
31 January 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets331,83338,921
31,83338,921
Current assets
Stocks41,9501,950
Debtors54,66622,306
Cash at bank and on hand19,3849,945
26,00034,201
Creditors amounts falling due within one year6(125,728)(82,899)
Net current assets (liabilities)(99,728)(48,698)
Total assets less current liabilities(67,895)(9,777)
Creditors amounts falling due after one year7(15,661)(25,780)
Net assets(83,556)(35,557)
Capital and reserves
Called up share capital100100
Profit and loss account(83,656)(35,657)
Shareholders' funds(83,556)(35,557)
The financial statements were approved and authorised for issue by the Board of Directors on 14 November 2024, and are signed on its behalf by:
Crow, Michael Andrew
Director
Registered Company No. SC465922
The Courie Inn Company Ltd
Notes to the Financial Statements
for the year ended 31 January 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Basis of preparation
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 Section1A Small Entities and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Going concern
The balance sheet is in a net liability position. However, the directors will continue to fund the business to ensure liabilities are paid as they fall due. Therefore, these accounts are prepared on a going concern basis.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Plant and machinery15-
Fixtures and fittings15-
Vehicles-3
Office Equipment-3
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year66
3.Tangible fixed assets

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 February 2320,6074,99674,0111,295100,909
At 31 January 2420,6074,99674,0111,295100,909
Depreciation and impairment
At 01 February 2312,4542,33545,9041,29561,988
Charge for year1,2231,6494,216-7,088
At 31 January 2413,6773,98450,1201,29569,076
Net book value
At 31 January 246,9301,01223,891-31,833
At 31 January 238,1532,66128,107-38,921
4.Stocks

2024

2023

££
Finished goods1,9501,950
Total1,9501,950
5.Debtors: amounts due within one year

2024

2023

££
Other debtors4,66622,306
Total4,66622,306
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables22,0784,314
Bank borrowings and overdrafts29,2859,849
Taxation and social security9,0875,875
Other creditors3,6041,185
Accrued liabilities and deferred income61,67461,676
Total125,72882,899
.
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts15,66125,780
Total15,66125,780