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REGISTERED NUMBER: SC459255 (Scotland)















Unaudited Financial Statements for the Year Ended 30 September 2024

for

Red Kite Yurts Limited

Red Kite Yurts Limited (Registered number: SC459255)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 7

Red Kite Yurts Limited

Company Information
for the Year Ended 30 September 2024







DIRECTOR: P Millard





REGISTERED OFFICE: Tunnel 9-10
Keltie Bridge Mushroom Farm
Callander
FK17 8LQ





REGISTERED NUMBER: SC459255 (Scotland)





ACCOUNTANTS: Goddard Accounting and Tax Solutions
Ben Loyal Lodge
25 Kenilworth Road
Bridge Of Allan
Stirling
FK9 4EH

Red Kite Yurts Limited (Registered number: SC459255)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 28,579 31,365
28,579 31,365

CURRENT ASSETS
Stocks 4,433 4,933
Debtors 6 13,958 16,137
Cash at bank 4,929 8,001
23,320 29,071
CREDITORS
Amounts falling due within one year 7 36,597 38,013
NET CURRENT LIABILITIES (13,277 ) (8,942 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

15,302

22,423

CREDITORS
Amounts falling due after more than one
year

8

23,807

33,341
NET LIABILITIES (8,505 ) (10,918 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (8,605 ) (11,018 )
SHAREHOLDERS' FUNDS (8,505 ) (10,918 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Red Kite Yurts Limited (Registered number: SC459255)

Balance Sheet - continued
30 September 2024


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 director and authorised for issue on 20 June 2025 and were signed by:





P Millard - Director


Red Kite Yurts Limited (Registered number: SC459255)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

Red Kite Yurts 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.

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 represents net invoiced sales and hires of goods and services, excluding value added tax.

Where sales invoices have been raised in the year end, which relate to work carried out post year end, the value is included in deferred income at 30 September 2024.

Intangible assets - goodwill
The goodwill represents the value of the purchased customer base.

Goodwill amortisation - 10% on cost.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful
life:

Motor vehicles 25% reducing balance
Plant and machinery etc 25% reducing balance

Fixed assets include yurts and related furnishings,available for hire to customers.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making allowances for obsolete and slow moving items.

Stock represents materials used in the manufacture of yurts,along with any completed yurts for resale.

Taxation
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.

Pension costs
The company made employer contributions to a defined contribution workplace pension.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 4 ) .

Red Kite Yurts Limited (Registered number: SC459255)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2023
and 30 September 2024 20,000
AMORTISATION
At 1 October 2023
and 30 September 2024 20,000
NET BOOK VALUE
At 30 September 2024 -
At 30 September 2023 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2023 114,423
Additions 6,739
At 30 September 2024 121,162
DEPRECIATION
At 1 October 2023 83,058
Charge for year 9,525
At 30 September 2024 92,583
NET BOOK VALUE
At 30 September 2024 28,579
At 30 September 2023 31,365

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade debtors 11,421 15,131
Prepayments 2,537 1,006
13,958 16,137

Red Kite Yurts Limited (Registered number: SC459255)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Bank loans and overdrafts 4,810 4,810
Tax 1,907 2,575
VAT 3,973 4,416
Other creditors 4,451 256
Deferred income 2,623 9,054
Directors' current accounts 18,833 16,902
36,597 38,013

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.9.24 30.9.23
£    £   
Bank loans - 2-5 years 3,807 8,341
Other creditors 20,000 25,000
23,807 33,341

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Red Kite Yurts Limited

The following reproduces the text of the report prepared for the director 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 Income Statement and certain other primary statements and the Report of the Director 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 Red Kite Yurts Limited for the year ended 30 September 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 ICAS, we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.

This report is made solely to the director of Red Kite Yurts Limited in accordance with the terms of our engagement letter dated 20 February 2019. Our work has been undertaken solely to prepare for your approval the financial statements of Red Kite Yurts Limited and state those matters that we have agreed to state to the director of Red Kite Yurts Limited in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Red Kite Yurts 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 Red Kite Yurts Limited. You consider that Red Kite Yurts 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 Red Kite Yurts 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.






Goddard Accounting and Tax Solutions
Ben Loyal Lodge
25 Kenilworth Road
Bridge Of Allan
Stirling
FK9 4EH


20 June 2025