Company registration number SC750389 (Scotland)
GOWANS TOURS LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024
PAGES FOR FILING WITH REGISTRAR
GOWANS TOURS LTD
CONTENTS
Page
Accountants' report
1
Balance sheet and notes to the financial statements
2 - 3
GOWANS TOURS LTD
REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY ACCOUNTS OF GOWANS TOURS LTD
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In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Gowans Tours Ltd for the year ended 31 October 2024, which comprise the balance sheet, from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the ICAS we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-preparation-of-accounts.
This report is made solely to the board of directors of Gowans Tours Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Gowans Tours Ltd and state those matters that we have agreed to state to the board of directors of Gowans Tours Ltd, as a body, in this report in accordance with the requirements of the ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Gowans Tours Ltd and its board of directors as a body, for our work or for this report.
It is your duty to ensure that Gowans Tours Ltd has kept adequate accounting records and to prepare statutory financial statements that comply with the requirements of the Companies Act 2006. You consider that Gowans Tours Ltd 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 Gowans Tours Ltd. 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.
MMG Chartered Accountants
182 High Street
Montrose
ANGUS
DD10 8PH
Scotland
9 July 2025
GOWANS TOURS LTD
BALANCE SHEET
AS AT
31 OCTOBER 2024
31 October 2024
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2024
2023
£
£
£
£
Fixed assets
53,377
4,566
Current assets
12,192
35,115
Creditors: amounts falling due within one year
(53,148)
(7,160)
Net current (liabilities)/assets
(40,956)
27,955
Total assets less current liabilities
12,421
32,521
Net assets
12,421
32,521
Capital and reserves
12,421
32,521
Notes to the financial statements
1
Employees
The average number of persons, including directors, employed by the company during the year was as follows:
2024
2023
Number
Number
Employees
1
2
Gowans Tours Ltd is a private company limited by shares incorporated in Scotland. The registered office is 24 Woodhaven Avenue, Newport On Tay, Fife, Scotland, DD6 8LF.
For the year ended 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.
These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime', and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true
GOWANS TOURS LTD
BALANCE SHEET (CONTINUED)
AS AT
31 OCTOBER 2024
31 October 2024
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The financial statements were approved by the board of directors and authorised for issue on 9 July 2025 and are signed on its behalf by:
Mr CO Gowans
Director
Company registration number SC750389 (Scotland)