Caseware UK (AP4) 2023.0.135 2023.0.135 2024-11-302024-11-301trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.32023-12-01falsefalseNo description of principal activityfalse SC175888 2023-12-01 2024-11-30 SC175888 2022-12-01 2023-11-30 SC175888 2024-11-30 SC175888 2023-11-30 SC175888 c:CompanySecretary1 2023-12-01 2024-11-30 SC175888 c:Director1 2023-12-01 2024-11-30 SC175888 c:Director2 2023-12-01 2024-11-30 SC175888 c:Director2 2024-11-30 SC175888 c:Director3 2023-12-01 2024-11-30 SC175888 c:Director3 2024-11-30 SC175888 c:RegisteredOffice 2023-12-01 2024-11-30 SC175888 d:CurrentFinancialInstruments 2024-11-30 SC175888 d:CurrentFinancialInstruments 2023-11-30 SC175888 d:CurrentFinancialInstruments d:WithinOneYear 2024-11-30 SC175888 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 SC175888 d:ShareCapital 2024-11-30 SC175888 d:ShareCapital 2023-11-30 SC175888 d:RetainedEarningsAccumulatedLosses 2024-11-30 SC175888 d:RetainedEarningsAccumulatedLosses 2023-11-30 SC175888 c:OrdinaryShareClass1 2023-12-01 2024-11-30 SC175888 c:OrdinaryShareClass1 2024-11-30 SC175888 c:FRS102 2023-12-01 2024-11-30 SC175888 c:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 SC175888 c:FullAccounts 2023-12-01 2024-11-30 SC175888 c:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 SC175888 e:PoundSterling 2023-12-01 2024-11-30 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC175888










LINKS GOLF TRAVEL LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

 
LINKS GOLF TRAVEL LIMITED
 

COMPANY INFORMATION


Directors
Mr M R Rigg 
Mr S Rigg (appointed 27 March 2024)
Ms A Rigg (appointed 27 March 2024)




Company secretary
Ms V E C Gemmell



Registered number
SC175888



Registered office
7 Pilmour Links
St Andrews

Fife

KY16 9JG




Accountants
EQ Accountants Limited
Chartered Accountants

Pentland House

Saltire Centre

Glenrothes

Fife

KY6 2AH





 
LINKS GOLF TRAVEL LIMITED
REGISTERED NUMBER:SC175888

STATEMENT OF FINANCIAL POSITION
AS AT 30 NOVEMBER 2024

2024
2023
£
£

  

Current assets
  

Debtors
  
2,302
2,449

Cash at bank and in hand
  
68,924
75,767

  
71,226
78,216

Creditors: amounts falling due within one year
 5 
(1,703)
(13,337)

Net current assets
  
 
 
69,523
 
 
64,879

Total assets less current liabilities
  
69,523
64,879

  

Net assets
  
69,523
64,879


Capital and reserves
  

Called up share capital 
 6 
5,000
5,000

Profit and loss account
  
64,523
59,879

  
69,523
64,879


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 21 April 2025.




Mr M R Rigg
Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
LINKS GOLF TRAVEL LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024


1.


General information

Links Golf Travel Limited is a private company, limited by shares, incorporated in Scotland with registration number SC175888. The address of the registered office is 7 Pilmour Links, St Andrews, Fife, KY16 9JG.
The financial statements are presented in Sterling which is the functional currency of the Company and
rounded to the nearest £.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

Rendering of services

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of turnover can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Page 2

 
LINKS GOLF TRAVEL LIMITED
 

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

2.Accounting policies (continued)

 
2.3

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.


 
2.4

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.


3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2023 - 1).


4.


Debtors

2024
2023
£
£


Deferred tax
2,302
2,449


Page 3

 
LINKS GOLF TRAVEL LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024


5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other taxation and social security
937
446

Other creditors
-
12,126

Accruals and deferred income
766
765

1,703
13,337



6.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



5,000 Ordinary shares of £1.00 each
5,000
5,000



Page 4