1 June 2023 false No description of principal activity Taxfiler 2024.6 SC731700business:PrivateLimitedCompanyLtd2023-06-012024-05-31 SC7317002023-05-31 SC7317002023-06-012024-05-31 SC731700business:AuditExemptWithAccountantsReport2023-06-012024-05-31 SC731700business:FilletedAccounts2023-06-012024-05-31 SC7317002024-05-31 SC731700business:Director12023-06-012024-05-31 SC731700business:Director22023-06-012024-05-31 SC731700business:RegisteredOffice2023-06-012024-05-31 SC7317002023-05-31 SC731700core:WithinOneYear2024-05-31 SC731700core:WithinOneYear2023-05-31 SC731700core:ShareCapitalcore:PreviouslyStatedAmount2024-05-31 SC731700core:ShareCapitalcore:PreviouslyStatedAmount2023-05-31 SC731700core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-05-31 SC731700core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-05-31 SC731700core:PreviouslyStatedAmount2024-05-31 SC731700core:PreviouslyStatedAmount2023-05-31 SC731700business:SmallEntities2023-06-012024-05-31 SC731700countries:Scotland2023-06-012024-05-31 SC731700core:PlantMachinery2023-06-012024-05-31 SC731700core:FurnitureFittings2023-06-012024-05-31 SC731700core:PlantMachinery2023-05-31 SC731700core:FurnitureFittings2023-05-31 SC731700core:PlantMachinery2024-05-31 SC731700core:FurnitureFittings2024-05-31 SC7317002022-06-012023-05-31 iso4217:GBP xbrli:pure
Company Registration No. SC731700 (Scotland)
Goya Adventures Ltd Unaudited accounts for the year ended 31 May 2024
Goya Adventures Ltd Unaudited accounts Contents
Page
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Goya Adventures Ltd Company Information for the year ended 31 May 2024
Directors
Craig Dutton Cheries Elizabeth Dutton
Company Number
SC731700 (Scotland)
Registered Office
26 ELMWOOD AVENUE INVERNESS IV2 6HE SCOTLAND
Accountants
Kerry Mackinnon Signature Accounting Solutions Ltd 93 Suilven Way Inverness Highland IV3 8PE
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Goya Adventures Ltd Statement of financial position as at 31 May 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
3,995 
2,112 
Current assets
Debtors
- 
290 
Cash at bank and in hand
(1,178)
(1,744)
(1,178)
(1,454)
Creditors: amounts falling due within one year
(16,015)
377 
Net current liabilities
(17,193)
(1,077)
Net (liabilities)/assets
(13,198)
1,035 
Capital and reserves
Called up share capital
(1)
(1)
Profit and loss account
(13,197)
1,036 
Shareholders' funds
(13,198)
1,035 
For the year ending 31 May 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 directors acknowledge their 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 of Directors and authorised for issue on 12 December 2024 and were signed on its behalf by
Craig Dutton Director Company Registration No. SC731700
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Goya Adventures Ltd Notes to the Accounts for the year ended 31 May 2024
1
Statutory information
Goya Adventures Ltd is a private company, limited by shares, registered in Scotland, registration number SC731700. The registered office is 26 ELMWOOD AVENUE, INVERNESS, IV2 6HE, SCOTLAND.
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
3 year straight line
Fixtures & fittings
2 year straight line
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 June 2023
3,084 
- 
3,084 
Additions
4,599 
882 
5,481 
At 31 May 2024
7,683 
882 
8,565 
Depreciation
At 1 June 2023
972 
- 
972 
Charge for the year
3,157 
441 
3,598 
At 31 May 2024
4,129 
441 
4,570 
Net book value
At 31 May 2024
3,554 
441 
3,995 
At 31 May 2023
2,112 
- 
2,112 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
- 
290 
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Goya Adventures Ltd Notes to the Accounts for the year ended 31 May 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
523 
212 
Trade creditors
- 
710 
Other creditors
1,800 
- 
Loans from directors
13,292 
(1,699)
Accruals
400 
400 
16,015 
(377)
7
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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