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REGISTERED NUMBER: SC599134 (Scotland)















Unaudited Financial Statements for the Year Ended 31 January 2025

for

Delny Glamping Ltd

Delny Glamping Ltd (Registered number: SC599134)






Contents of the Financial Statements
for the Year Ended 31 January 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Delny Glamping Ltd

Company Information
for the Year Ended 31 January 2025







DIRECTORS: Mr P Daniels
Mrs C Daniels





REGISTERED OFFICE: Delny House
Delny
Invergordon
IV18 0NP





REGISTERED NUMBER: SC599134 (Scotland)





ACCOUNTANTS: Accounting Solutions
2 Northside
Wells Road
Chilcompton
Radstock
BA3 4ET

Delny Glamping Ltd (Registered number: SC599134)

Balance Sheet
31 January 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 39,373 45,238

CURRENT ASSETS
Debtors 5 59,224 67,760
Cash at bank 4,173 4,932
63,397 72,692
CREDITORS
Amounts falling due within one year 6 297,361 242,657
NET CURRENT LIABILITIES (233,964 ) (169,965 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(194,591

)

(124,727

)

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings (194,593 ) (124,729 )
SHAREHOLDERS' FUNDS (194,591 ) (124,727 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 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 17 July 2025 and were signed on its behalf by:



Mr P Daniels - Director



Mrs C Daniels - Director


Delny Glamping Ltd (Registered number: SC599134)

Notes to the Financial Statements
for the Year Ended 31 January 2025

1. STATUTORY INFORMATION

Delny Glamping Ltd 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 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.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Computer equipment - 33% on reducing balance

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

Delny Glamping Ltd (Registered number: SC599134)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2025

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 February 2024 8,915 130,832 2,433 142,180
Additions 3,167 2,063 2,396 7,626
At 31 January 2025 12,082 132,895 4,829 149,806
DEPRECIATION
At 1 February 2024 6,203 89,349 1,390 96,942
Charge for year 1,469 10,887 1,135 13,491
At 31 January 2025 7,672 100,236 2,525 110,433
NET BOOK VALUE
At 31 January 2025 4,410 32,659 2,304 39,373
At 31 January 2024 2,712 41,483 1,043 45,238

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Amounts owed by group undertakings 58,429 66,750
Other debtors 795 1,010
59,224 67,760

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Amounts owed to group undertakings 19,679 -
Taxation and social security 179 -
Other creditors 277,503 242,657
297,361 242,657