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REGISTERED NUMBER: SC744447 (Scotland)















Unaudited Financial Statements for the Year Ended 30 September 2024

for

3 Tiers Barnquee Ltd

3 Tiers Barnquee Ltd (Registered number: SC744447)






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


3 Tiers Barnquee Ltd

Company Information
for the Year Ended 30 September 2024







DIRECTORS: Mrs K M Crowder
Mrs H D O'Sullivan
Mrs E M Spathis
Mrs F E Strachan





REGISTERED OFFICE: 9 Knock View Place
Stuartfield
Peterhead
Aberdeenshire
AB42 5TR





REGISTERED NUMBER: SC744447 (Scotland)





ACCOUNTANTS: J M Taylor
7 Ythan Terrace
Ellon
Aberdeenshire
AB41 9LJ

3 Tiers Barnquee Ltd (Registered number: SC744447)

Balance Sheet
30 September 2024

30/9/24 30/9/23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 18,626 19,283

CURRENT ASSETS
Debtors 5 14,460 48,096
Cash at bank 4,592 3,140
19,052 51,236
CREDITORS
Amounts falling due within one year 6 49,605 85,763
NET CURRENT LIABILITIES (30,553 ) (34,527 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(11,927

)

(15,244

)

PROVISIONS FOR LIABILITIES 3,539 -
NET LIABILITIES (15,466 ) (15,244 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (15,566 ) (15,344 )
(15,466 ) (15,244 )

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 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.

3 Tiers Barnquee Ltd (Registered number: SC744447)

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 Board of Directors and authorised for issue on 30 June 2025 and were signed on its behalf by:





Mrs F E Strachan - Director


3 Tiers Barnquee Ltd (Registered number: SC744447)

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

1. STATUTORY INFORMATION

3 Tiers Barnquee 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.

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 1 (2023 - 1 ) .

3 Tiers Barnquee Ltd (Registered number: SC744447)

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

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2023 24,103
Additions 4,000
At 30 September 2024 28,103
DEPRECIATION
At 1 October 2023 4,820
Charge for year 4,657
At 30 September 2024 9,477
NET BOOK VALUE
At 30 September 2024 18,626
At 30 September 2023 19,283

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/9/24 30/9/23
£    £   
Trade debtors 13,497 -
Other debtors 963 48,096
14,460 48,096

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/9/24 30/9/23
£    £   
Trade creditors 3,575 11,310
Taxation and social security 2,872 -
Other creditors 43,158 74,453
49,605 85,763

7. ULTIMATE CONTROLLING PARTY

The controlling party is Mrs F E Strachan.