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SECOND COAST LIMITED

Registered Number
SC681818
(Scotland)

Unaudited Financial Statements for the Year ended
30 November 2024

SECOND COAST LIMITED
Company Information
for the year from 1 December 2023 to 30 November 2024

Directors

DRENTH, Henk-Jan
VIS, Peter Willem

Registered Address

11 Loch Na Leoba Road
Newtonmore
PH20 1BW

Registered Number

SC681818 (Scotland)
SECOND COAST LIMITED
Balance Sheet as at
30 November 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets31,1611,741
Investment property4335,476335,476
336,637337,217
Current assets
Cash at bank and on hand23,95318,689
23,95318,689
Creditors amounts falling due within one year5(2,231)(1,428)
Net current assets (liabilities)21,72217,261
Total assets less current liabilities358,359354,478
Creditors amounts falling due after one year6(355,462)(355,462)
Net assets2,897(984)
Capital and reserves
Called up share capital100100
Profit and loss account2,797(1,084)
Shareholders' funds2,897(984)
The financial statements were approved and authorised for issue by the Board of Directors on 23 July 2025, and are signed on its behalf by:
VIS, Peter Willem
Director
Registered Company No. SC681818
SECOND COAST LIMITED
Notes to the Financial Statements
for the year ended 30 November 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Fixtures and fittings5
Investment property
The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.
2.Average number of employees

20242023
Average number of employees during the year22
3.Tangible fixed assets

Fixtures & fittings

Total

££
Cost or valuation
At 01 December 2312,30612,306
At 30 November 2412,30612,306
Depreciation and impairment
At 01 December 2310,56510,565
Charge for year580580
At 30 November 2411,14511,145
Net book value
At 30 November 241,1611,161
At 30 November 231,7411,741
4.Investment property

£
Fair value at 01 December 23335,476
At 30 November 24335,476
5.Creditors: amounts due within one year

2024

2023

££
Amounts owed to related parties2,0321,408
Taxation and social security180-
Other creditors1920
Total2,2311,428
6.Creditors: amounts due after one year

2024

2023

££
Amounts owed to related parties355,462355,462
Total355,462355,462