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Registered Number: SC219990
Scotland

 

 

 

LOCH LOMOND LEISURE (SCOTLAND) LTD


Abridged Accounts
 


Period of accounts

Start date: 01 April 2023

End date: 31 March 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 514,968    493,687 
514,968    493,687 
Current assets      
Stocks 15,611    15,526 
Debtors 10,050    10,490 
Cash at bank and in hand 41,132    16,524 
66,793    42,540 
Creditors: amount falling due within one year (88,366)   (115,214)
Net current assets (21,573)   (72,674)
 
Total assets less current liabilities 493,395    421,013 
Creditors: amount falling due after more than one year (202,468)   (44,722)
Net assets 290,927    376,291 
 

Capital and reserves
     
Called up share capital 1    1 
Profit and loss account 290,926    376,290 
Shareholders' funds 290,927    376,291 
 


For the year ended 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 26 March 2025 and were signed by:


-------------------------------
Paul Dzierzek
Director
1
General Information
Loch Lomond Leisure (Scotland) Ltd is a private company, limited by shares, registered in Scotland, registration number SC219990, registration address 196 Rose Street, Edinburgh, EH2 4AT.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Group accounts
The company is a parent company subject to the small companies regime. The company and its subsidiary comprise a small group. The company has, therefore, taken advantage of the option provided by section 398 of the Companies Act 2006 not to prepare group accounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Research and development expenditure
Research and development expenditure is charged to the income statement in the period in which it is incurred.
Website cost
Planning and operating costs for the company's website are charged to the income statement as incurred.
Preference dividends
Where preference shares are classed as liabilities rather than equity any preference dividends paid are included in interest payable and similar charges within the income statement.
2.

Average number of employees

Average number of employees during the year was 14 (2023 : 12).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Computer Equipment   Total
  £   £   £   £
At 01 April 2023 113,329    784,250    10,918    908,497 
Additions 117,828    39,021    479    157,328 
Disposals (1,404)       (1,404)
At 31 March 2024 229,753    823,271    11,397    1,064,421 
Depreciation
At 01 April 2023 53,232    358,835    2,743    414,810 
Charge for year 20,279    113,074    1,290    134,643 
On disposals      
At 31 March 2024 73,511    471,909    4,033    549,453 
Net book values
Closing balance as at 31 March 2024 156,242    351,362    7,364    514,968 
Opening balance as at 01 April 2023 60,097    425,415    8,175    493,687 


2