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REGISTERED NUMBER: SC483566 (Scotland)














UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

ABERFELDY CARAVAN PARK LIMITED

ABERFELDY CARAVAN PARK LIMITED (REGISTERED NUMBER: SC483566)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 December 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Certified Accountants' Report 6

ABERFELDY CARAVAN PARK LIMITED

COMPANY INFORMATION
for the Year Ended 31 December 2024







DIRECTORS: S J McKenzie
J McKenzie





REGISTERED OFFICE: Dunvorist
Station Road
Murthly
Perth
PH1 4EL





REGISTERED NUMBER: SC483566 (Scotland)





ACCOUNTANTS: Acumen Accountants and Advisors Limited
Bankhead Drive
City South Office Park
Portlethen
Aberdeenshire
AB12 4XX

ABERFELDY CARAVAN PARK LIMITED (REGISTERED NUMBER: SC483566)

BALANCE SHEET
31 December 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 167,055 34,489

CURRENT ASSETS
Debtors 5 3,604 15,794
Cash at bank and in hand 40,038 50,083
43,642 65,877
CREDITORS
Amounts falling due within one year 6 132,701 84,325
NET CURRENT LIABILITIES (89,059 ) (18,448 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

77,996

16,041

PROVISIONS FOR LIABILITIES 8 24,673 2,079
NET ASSETS 53,323 13,962

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 53,322 13,961
SHAREHOLDERS' FUNDS 53,323 13,962

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 19 May 2025 and were signed on its behalf by:





S J McKenzie - Director


ABERFELDY CARAVAN PARK LIMITED (REGISTERED NUMBER: SC483566)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 December 2024

1. STATUTORY INFORMATION

Aberfeldy Caravan Park Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 10% on cost
Plant and machinery - 25% on cost
Fixtures and fittings - 33% on cost and 20% on cost
Computer equipment - 25% on cost

The assets' residual values and useful lives are reviewed and adjusted, if appropriate, at the end of each reporting period. The effect of any change is accounted for prospectively.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Operating lease commitments
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profits on a straight line basis over the period of the lease. Lease incentives are recognised in the income statement over the lease period.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 3 ) .

ABERFELDY CARAVAN PARK LIMITED (REGISTERED NUMBER: SC483566)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 December 2024

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and Computer
property machinery fittings equipment Totals
£    £    £    £    £   
COST
At 1 January 2024 71,925 5,578 15,026 14,479 107,008
Additions 53,480 81,974 - 35,705 171,159
Disposals - - (5,592 ) - (5,592 )
At 31 December 2024 125,405 87,552 9,434 50,184 272,575
DEPRECIATION
At 1 January 2024 44,998 5,578 12,876 9,067 72,519
Charge for year 11,915 16,036 879 9,016 37,846
Eliminated on disposal - - (4,845 ) - (4,845 )
At 31 December 2024 56,913 21,614 8,910 18,083 105,520
NET BOOK VALUE
At 31 December 2024 68,492 65,938 524 32,101 167,055
At 31 December 2023 26,927 - 2,150 5,412 34,489

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Amounts owed by associates - 15,000
Other debtors 3,604 794
3,604 15,794

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 1,999 5,848
Amounts owed to group undertakings 15,337 -
Taxation and social security 4,864 1,864
Other creditors 110,501 76,613
132,701 84,325

7. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£    £   
Within one year 22,866 22,866
Between one and five years 91,464 91,464
In more than five years 802,216 825,081
916,546 939,411

8. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 24,673 2,079

ABERFELDY CARAVAN PARK LIMITED (REGISTERED NUMBER: SC483566)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 December 2024

8. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 January 2024 2,079
Provided during year 22,594
Balance at 31 December 2024 24,673

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2024 and 31 December 2023:

2024 2023
£    £   
J McKenzie
Balance outstanding at start of year 100 -
Amounts advanced - 100
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 100 100

This loan is interest free and has no fixed repayment terms.

10. RELATED PARTY DISCLOSURES

As at 31 December 2024, there is a loan balance of £nil (2023: £15,000) due from a company that is owned and controlled by the directors of Aberfeldy Caravan Park Limited.

This loan is interest free and has no fixed repayment terms.

11. ULTIMATE CONTROLLING PARTY

The directors, J McKenzie and S McKenzie are deemed to be the ultimate controlling parties.

ULTIMATE PARENT COMPANY

The ultimate parent company is J & S McKenzie Group Limited, a company incorporated in Scotland.

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
ABERFELDY CARAVAN PARK LIMITED (REGISTERED NUMBER: SC483566)

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Statement of Comprehensive Income and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Aberfeldy Caravan Park Limited for the year ended 31 December 2024 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Aberfeldy Caravan Park Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Aberfeldy Caravan Park Limited and state those matters that we have agreed to state to the Board of Directors of Aberfeldy Caravan Park Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at
https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Aberfeldy Caravan Park Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Aberfeldy Caravan Park Limited. You consider that Aberfeldy Caravan Park Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Aberfeldy Caravan Park Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Acumen Accountants and Advisors Limited
Bankhead Drive
City South Office Park
Portlethen
Aberdeenshire
AB12 4XX


21 May 2025