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REGISTERED NUMBER: SC377796 (Scotland)















BADACHRO HARBOUR TRUST

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2024






BADACHRO HARBOUR TRUST (REGISTERED NUMBER: SC377796)

CONTENTS OF THE FINANCIAL STATEMENTS
For The Year Ended 30 April 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


BADACHRO HARBOUR TRUST

COMPANY INFORMATION
For The Year Ended 30 April 2024







DIRECTORS: R S Adam
I M Graham
S MacDonald





REGISTERED OFFICE: 3 Clairmont Gardens
Glasgow
G3 7LW





REGISTERED NUMBER: SC377796 (Scotland)





ACCOUNTANTS: Benham Conway & Co
16 Royal Crescent
Glasgow
G3 7SL

BADACHRO HARBOUR TRUST (REGISTERED NUMBER: SC377796)

BALANCE SHEET
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,965 2,260

CURRENT ASSETS
Cash at bank 5,265 4,023

CREDITORS
Amounts falling due within one year 5 909 1,550
NET CURRENT ASSETS 4,356 2,473
TOTAL ASSETS LESS CURRENT
LIABILITIES

6,321

4,733

RESERVES
Income and expenditure account 6,321 4,733
6,321 4,733

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 surplus or deficit 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.

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 Board of Directors and authorised for issue on 13 January 2025 and were signed on its behalf by:





I M Graham - Director


BADACHRO HARBOUR TRUST (REGISTERED NUMBER: SC377796)

NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 30 April 2024


1. STATUTORY INFORMATION

Badachro Harbour Trust is a private company, limited by guarantee , 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
Represents donations received in the year.

Tangible fixed assets
Depreciation is provided at the following annual rate in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Plant and machinery - 10% straight line

In the year ended 30 April 2013 donations were received of £8,478 which allowed the purchase of 3 Navigation Marks and 2 Moorings.

Taxation
Taxation for the year comprises current 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 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 May 2023
and 30 April 2024 4,787
DEPRECIATION
At 1 May 2023 2,527
Charge for year 295
At 30 April 2024 2,822
NET BOOK VALUE
At 30 April 2024 1,965
At 30 April 2023 2,260

BADACHRO HARBOUR TRUST (REGISTERED NUMBER: SC377796)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 30 April 2024


5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Social security and other taxes 427 -
Other creditors 482 1,550
909 1,550