1 April 2024 false No description of principal activity Taxfiler 2024.6 SC590148business:PrivateLimitedCompanyLtd2024-04-012025-03-31 SC5901482024-03-31 SC5901482024-04-012025-03-31 SC590148business:AuditExemptWithAccountantsReport2024-04-012025-03-31 SC590148business:FilletedAccounts2024-04-012025-03-31 SC5901482025-03-31 SC590148business:Director12024-04-012025-03-31 SC590148business:Director22024-04-012025-03-31 SC590148business:RegisteredOffice2024-04-012025-03-31 SC5901482024-03-31 SC590148core:WithinOneYear2025-03-31 SC590148core:WithinOneYear2024-03-31 SC590148core:AfterOneYear2025-03-31 SC590148core:AfterOneYear2024-03-31 SC590148core:ShareCapitalcore:PreviouslyStatedAmount2025-03-31 SC590148core:ShareCapitalcore:PreviouslyStatedAmount2024-03-31 SC590148core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-03-31 SC590148core:RetainedEarningsAccumulatedLosses2024-03-31 SC590148core:PreviouslyStatedAmount2025-03-31 SC590148business:SmallEntities2024-04-012025-03-31 SC590148countries:Scotland2024-04-012025-03-31 SC590148core:LandBuildings2024-04-012025-03-31 SC590148core:PlantMachinery2024-04-012025-03-31 SC590148core:MotorVehicles2024-04-012025-03-31 SC590148core:ComputerEquipment2024-04-012025-03-31 SC590148core:LandBuildings2024-03-31 SC590148core:PlantMachinery2024-03-31 SC590148core:MotorVehicles2024-03-31 SC590148core:ComputerEquipment2024-03-31 SC590148core:LandBuildings2025-03-31 SC590148core:PlantMachinery2025-03-31 SC590148core:MotorVehicles2025-03-31 SC590148core:ComputerEquipment2025-03-31 SC5901482023-04-012024-03-31 iso4217:GBP xbrli:pure
Company Registration No. SC590148 (Scotland)
Haggis Tours Ltd Unaudited accounts for the year ended 31 March 2025
Haggis Tours Ltd Unaudited accounts Contents
Page
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Haggis Tours Ltd Company Information for the year ended 31 March 2025
Directors
Keith Bousfield Alan Thomas
Company Number
SC590148 (Scotland)
Registered Office
UNIT 6 43A HARBOUR ROAD INVERNESS IV1 1UF SCOTLAND
Accountants
Kerry Mackinnon Signature Accounting Solutions Ltd 93 Suilven Way Inverness Highland IV3 8PE
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Haggis Tours Ltd Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
22,260 
27,577 
Current assets
Debtors
4,628 
20,459 
Cash at bank and in hand
237 
24,667 
4,865 
45,126 
Creditors: amounts falling due within one year
(64,683)
(82,195)
Net current liabilities
(59,818)
(37,069)
Total assets less current liabilities
(37,558)
(9,492)
Creditors: amounts falling due after more than one year
(27,423)
(22,384)
Net liabilities
(64,981)
(31,876)
Capital and reserves
Called up share capital
4 
4 
Profit and loss account
(64,985)
(31,880)
Shareholders' funds
(64,981)
(31,876)
For the year ending 31 March 2025 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 14 May 2025 and were signed on its behalf by
Keith Bousfield Director Company Registration No. SC590148
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Haggis Tours Ltd Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Haggis Tours Ltd is a private company, limited by shares, registered in Scotland, registration number SC590148. The registered office is UNIT 6 43A HARBOUR ROAD, INVERNESS, IV1 1UF, 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:
Land & buildings
20%
Plant & machinery
20%
Motor vehicles
25% (Motor Bikes); 15% (Van)
Computer equipment
25%
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 April 2024
4,113 
6,375 
51,409 
835 
62,732 
Additions
- 
2,496 
9,648 
- 
12,144 
Disposals
- 
- 
(4,218)
- 
(4,218)
At 31 March 2025
4,113 
8,871 
56,839 
835 
70,658 
Depreciation
At 1 April 2024
1,481 
2,393 
30,916 
365 
35,155 
Charge for the year
526 
1,854 
12,117 
117 
14,614 
On disposals
- 
- 
(1,371)
- 
(1,371)
At 31 March 2025
2,007 
4,247 
41,662 
482 
48,398 
Net book value
At 31 March 2025
2,106 
4,624 
15,177 
353 
22,260 
At 31 March 2024
2,632 
3,982 
20,493 
470 
27,577 
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Haggis Tours Ltd Notes to the Accounts for the year ended 31 March 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
2,359 
- 
Trade debtors
1,828 
3,063 
Accrued income and prepayments
441 
441 
Other debtors
- 
16,955 
4,628 
20,459 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
7,750 
7,750 
VAT
- 
10,258 
Trade creditors
63 
90 
Taxes and social security
5,500 
2,566 
Loans from directors
31,360 
40,649 
Accruals
475 
475 
Deferred income
19,535 
20,407 
64,683 
82,195 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
20,079 
22,384 
Loans from directors
7,344 
- 
27,423 
22,384 
8
Average number of employees
During the year the average number of employees was 3 (2024: 3).
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