Registered number
SC614235
Bagpipe Tours Ltd
Filleted Accounts
30 November 2024
Bagpipe Tours Ltd
Registered number: SC614235
Balance Sheet
as at 30 November 2024
Notes 2024 2023
£ £
Fixed assets
Intangible assets 3 21,280 21,280
Tangible assets 4 2,321 1,582
23,601 22,862
Current assets
Cash at bank and in hand 6,153 2,582
Creditors: amounts falling due within one year 5 (8,001) (8,520)
Net current liabilities (1,848) (5,938)
Total assets less current liabilities 21,753 16,924
Creditors: amounts falling due after more than one year 6 (8,987) (10,711)
Provisions for liabilities (225) (301)
Net assets 12,541 5,912
Capital and reserves
Profit and loss account 12,541 5,912
Shareholders' funds 12,541 5,912
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
W Bain
Director
Approved by the board on 4 June 2025
Bagpipe Tours Ltd
Notes to the Accounts
for the year ended 30 November 2024
1 Accounting policies
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue from the rendering of services and is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Motor Vehicles 25% by Reducing Balance
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 1 1
3 Intangible fixed assets £
Goodwill:
Cost
At 1 December 2023 21,280
At 30 November 2024 21,280
Amortisation
At 30 November 2024 -
Net book value
At 30 November 2024 21,280
At 30 November 2023 21,280
Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.
4 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
At 1 December 2023 - 6,000 6,000
Additions 1,135 - 1,135
At 30 November 2024 1,135 6,000 7,135
Depreciation
At 1 December 2023 - 4,418 4,418
Charge for the year - 396 396
At 30 November 2024 - 4,814 4,814
Net book value
At 30 November 2024 1,135 1,186 2,321
At 30 November 2023 - 1,582 1,582
5 Creditors: amounts falling due within one year 2024 2023
£ £
Taxation and social security costs 7,354 7,860
Other creditors 647 660
8,001 8,520
6 Creditors: amounts falling due after one year 2024 2023
£ £
Director's account 62 591
Bank loans 8,925 10,120
8,987 10,711
7 Other information
Bagpipe Tours Ltd is a private company limited by shares and incorporated in Scotland. Its registered office is:
Flat 4
4a Manor Gardens
Dunfermline
Fife
KY11 8PN
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