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COMPANY REGISTRATION NUMBER: SC626494
West Highland Cabin Company Ltd
Filleted Unaudited Financial Statements
30 April 2024
West Highland Cabin Company Ltd
Statement of Financial Position
30 April 2024
2024
2023
Note
£
£
Current assets
Debtors
4
285
436
Cash at bank and in hand
96
508
----
----
381
944
Creditors: amounts falling due within one year
5
8,813
6,913
-------
-------
Net current liabilities
8,432
5,969
-------
-------
Total assets less current liabilities
( 8,432)
( 5,969)
-------
-------
Net liabilities
( 8,432)
( 5,969)
-------
-------
Capital and reserves
Called up share capital
100
100
Profit and loss account
( 8,532)
( 6,069)
-------
-------
Shareholders deficit
( 8,432)
( 5,969)
-------
-------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
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.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 30 January 2025 , and are signed on behalf of the board by:
Mr J Matheson
Director
Company registration number: SC626494
West Highland Cabin Company Ltd
Notes to the Financial Statements
Year ended 30 April 2024
1. General information
The company is a private company limited by shares, registered in Scotland. The address of the registered office is Forbes House, 36 Huntly Street, Inverness, IV3 5PR, Scotland.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
The company is funded by a loan from the directors. The directors will continue to support the company for at least the next 12 months and expect the company to make a profit going forward. On this basis the directors consider the use of the going concern basis of accounting in preparing the financial statements appropriate.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
4. Debtors
2024
2023
£
£
Other debtors
285
436
----
----
5. Creditors: amounts falling due within one year
2024
2023
£
£
Trade creditors
860
Other creditors
7,953
6,913
-------
-------
8,813
6,913
-------
-------
6. Related party transactions
At 30 April 2024 the company was due two (2023- two) directors £ 7,100 (2023 - £5,200). This loan is interest free and has no definite terms of repayment.