1 May 2023 false Taxfiler 2024.6 SC695353business:PrivateLimitedCompanyLtd2023-05-012024-04-30 SC6953532023-04-30 SC6953532023-05-012024-04-30 SC695353business:AuditExemptWithAccountantsReport2023-05-012024-04-30 SC695353business:FilletedAccounts2023-05-012024-04-30 SC6953532024-04-30 SC695353business:Director12023-05-012024-04-30 SC695353business:RegisteredOffice2023-05-012024-04-30 SC6953532023-04-30 SC695353core:WithinOneYear2024-04-30 SC695353core:WithinOneYear2023-04-30 SC695353core:AfterOneYear2024-04-30 SC695353core:AfterOneYear2023-04-30 SC695353core:ShareCapitalcore:PreviouslyStatedAmount2024-04-30 SC695353core:ShareCapitalcore:PreviouslyStatedAmount2023-04-30 SC695353core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-04-30 SC695353core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-04-30 SC695353core:PreviouslyStatedAmount2024-04-30 SC695353core:PreviouslyStatedAmount2023-04-30 SC695353business:SmallEntities2023-05-012024-04-30 SC695353countries:Scotland2023-05-012024-04-30 SC695353core:PlantMachinery2023-05-012024-04-30 SC695353core:MotorVehicles2023-05-012024-04-30 SC695353core:PlantMachinery2023-04-30 SC695353core:MotorVehicles2023-04-30 SC695353core:PlantMachinery2024-04-30 SC695353core:MotorVehicles2024-04-30 SC6953532022-05-012023-04-30 iso4217:GBP xbrli:pure
Company Registration No. SC695353 (Scotland)
CRUACHAN VIEW BARBRECK LTD Unaudited accounts for the year ended 30 April 2024
CRUACHAN VIEW BARBRECK LTD Unaudited accounts Contents
Page
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CRUACHAN VIEW BARBRECK LTD Company Information for the year ended 30 April 2024
Director
EILIDH MICHELLE BETTS
Company Number
SC695353 (Scotland)
Registered Office
CRUACHAN VIEW BARBRECK BARBRECK KILCHRENAN PA35 1HF UNITED KINGDOM
Accountants
brand jamieson co 2 Victoria Place Rutherglen Glasgow G73 2JP
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CRUACHAN VIEW BARBRECK LTD Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
51,961 
59,295 
Current assets
Inventories
1,590 
1,385 
Debtors
519 
21,673 
Cash at bank and in hand
4,234 
2,574 
6,343 
25,632 
Creditors: amounts falling due within one year
(104,423)
(117,531)
Net current liabilities
(98,080)
(91,899)
Total assets less current liabilities
(46,119)
(32,604)
Creditors: amounts falling due after more than one year
- 
(1,000)
Net liabilities
(46,119)
(33,604)
Capital and reserves
Called up share capital
4 
4 
Profit and loss account
(46,123)
(33,608)
Shareholders' funds
(46,119)
(33,604)
For the year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 17 January 2025 and were signed on its behalf by
EILIDH MICHELLE BETTS Director Company Registration No. SC695353
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CRUACHAN VIEW BARBRECK LTD Notes to the Accounts for the year ended 30 April 2024
1
Statutory information
CRUACHAN VIEW BARBRECK LTD is a private company, limited by shares, registered in Scotland, registration number SC695353. The registered office is CRUACHAN VIEW BARBRECK, BARBRECK, KILCHRENAN, PA35 1HF, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% reducing balance.
Motor vehicles
15% reducing balance.
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 May 2023
43,368 
32,250 
75,618 
Additions
1,835 
- 
1,835 
At 30 April 2024
45,203 
32,250 
77,453 
Depreciation
At 1 May 2023
11,486 
4,837 
16,323 
Charge for the year
5,057 
4,112 
9,169 
At 30 April 2024
16,543 
8,949 
25,492 
Net book value
At 30 April 2024
28,660 
23,301 
51,961 
At 30 April 2023
31,882 
27,413 
59,295 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
519 
21,673 
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CRUACHAN VIEW BARBRECK LTD Notes to the Accounts for the year ended 30 April 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
- 
6,000 
Loans from directors
102,923 
108,201 
Accruals
1,500 
3,330 
104,423 
117,531 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
- 
1,000 
8
Controlling party
The controlling party is the director , Eilidh Michelle Betts.
9
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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