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HOLIDAY LODGES (SCOTLAND) LIMITED

Registered Number
SC260820
(Scotland)

Unaudited Financial Statements for the Year ended
30 April 2024

HOLIDAY LODGES (SCOTLAND) LIMITED
Company Information
for the year from 1 May 2023 to 30 April 2024

Directors

ASTON, Charles Robin
ASTON, Gail Barbara

Company Secretary

ASTON, Gail Barbara

Registered Address

51 Rae Street
Dumfries
DG1 1JD

Registered Number

SC260820 (Scotland)
HOLIDAY LODGES (SCOTLAND) LIMITED
Statement of Financial Position
30 April 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3-311,443
-311,443
Current assets
Stocks4-150,933
Debtors51002,234
Cash at bank and on hand-116,753
100269,920
Creditors amounts falling due within one year6-(350,522)
Net current assets (liabilities)100(80,602)
Total assets less current liabilities100230,841
Net assets100230,841
Capital and reserves
Called up share capital100100
Profit and loss account-230,741
Shareholders' funds100230,841
The financial statements were approved and authorised for issue by the Board of Directors on 6 January 2025, and are signed on its behalf by:
ASTON, Charles Robin
Director
Registered Company No. SC260820
HOLIDAY LODGES (SCOTLAND) LIMITED
Notes to the Financial Statements
for the year ended 30 April 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. The company is a wholly owned subsidiary of Fine Property Limited, a company registered in Scotland.
Basis of preparation
The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and/or the rendering of services. 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.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows: Land and buildings - 10 to 35 years straight line
Stocks and work in progress
Stocks and WIP are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete). At each date of Statement of Financial Position, stocks and WIP are assessed for impairment. If stock and WIP is impaired, the carrying amount is reduced to its selling price less costs to complete the sale. The impairment loss is recognised immediately in the Income Statement.
2.Average number of employees

20242023
Average number of employees during the year22
3.Tangible fixed assets

Land & buildings

Plant & machinery

Total

£££
Cost or valuation
At 01 May 23423,67726,913450,590
Disposals(423,677)(26,913)(450,590)
Depreciation and impairment
At 01 May 23112,23426,913139,147
On disposals(112,234)(26,913)(139,147)
Net book value
At 30 April 24---
At 30 April 23311,443-311,443
4.Stocks

2024

2023

££
Work in progress-150,933
Total-150,933
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables-300
Amounts owed by group undertakings100-
Other debtors-1,934
Total1002,234
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables-394
Amounts owed to related parties-336,143
Taxation and social security-7,064
Other creditors-2,480
Accrued liabilities and deferred income-4,441
Total-350,522
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.