Registration number: SC795625

Bonnie Bookings Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 7
Accountants' Report	8

Bonnie Bookings Ltd

Company Information

Directors

Mr Ian Andrew Robert Wilson Mr Gregor Fleming Christie Mr Matthew O'Neill

Registered office

Unit 4B Gateway Business Park Beancross Road Grangemouth FK3 8WX

Accountants

EQ Accountants Ltd Unit 4B Gateway Business Park Beancross Road Grangemouth FK3 8WX

Bonnie Bookings Ltd

(Registration number: SC795625)
Balance Sheet as at 31 March 2025

	Note	2025 £
Fixed assets
Tangible assets	4	829
Investment property	5	188,333
		189,162
Current assets
Debtors	6	25,003
Cash at bank and in hand		57,676
		82,679
Creditors: Amounts falling due within one year	7	(258,997)
Net current liabilities		(176,318)
Total assets less current liabilities		12,844
Creditors: Amounts falling due after more than one year	7	(40,162)
Net liabilities		(27,318)
Capital and reserves
Called up share capital		2
Retained earnings		(27,320)
Shareholders' deficit		(27,318)

For the financial period ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 8 September 2025 and signed on its behalf by:
 

......................................... Mr Ian Andrew Robert Wilson Director

Bonnie Bookings Ltd

Notes to the Unaudited Financial Statements for the Period from 17 January 2024 to 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in Scotland.

2	Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

It is the opinion of the directors that there is reasonable expectation that the company has adequate resources to continue operations for the foreseeable future. For this reason the going concern basis has been adopted in preparing the financial statements for the period ended 31 March 2025.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	33% on cost

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Bonnie Bookings Ltd

Notes to the Unaudited Financial Statements for the Period from 17 January 2024 to 31 March 2025

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Financial instruments

Classification
Financial instruments are classified and accounted for, according to the substance of the contractual
arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any
contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
 

3	Employees and Directors

The average number of persons employed by the company (including directors) during the period, was 3.

Bonnie Bookings Ltd

Notes to the Unaudited Financial Statements for the Period from 17 January 2024 to 31 March 2025

4	Tangible assets

	Office equipment £	Total £
Cost or valuation
Additions	1,238	1,238
At 31 March 2025	1,238	1,238
Depreciation
Charge for the period	409	409
At 31 March 2025	409	409
Carrying amount
At 31 March 2025	829	829

5	Investment properties

	2025 £
Additions	188,333
At 31 March	188,333

There has been no valuation of investment property by an independent valuer.

6

Debtors

Current	2025 £
Other debtors	25,003
	25,003

Bonnie Bookings Ltd

Notes to the Unaudited Financial Statements for the Period from 17 January 2024 to 31 March 2025

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £
Due within one year
Loans and borrowings	8	2,742
Other creditors		256,255
		258,997

Creditors: amounts falling due after more than one year

	Note	2025 £
Due after one year
Loans and borrowings	8	40,162

8	Loans and borrowings

Non-current loans and borrowings

	2025 £
Bank borrowings	40,162

Current loans and borrowings

	2025 £
Bank borrowings	2,742

9	Related party transactions

Creditors include the following amounts which are owed to individuals who were directors of the company during the year:

	17 January 2024 to 31 March 2025  £
Mr I Wilson	84,569
Mr G Christie	85,026
Mr M O'Neill	84,160
	253,755

Bonnie Bookings Ltd

Notes to the Unaudited Financial Statements for the Period from 17 January 2024 to 31 March 2025

The maximum balance outstanding during the year amounted to £253,755.

The directors current accounts are repayable on demand.

Other debtors includes an amount owed of £25,001 which is owed from a related company, IGM Investments Ltd, in which Ian Wilson, Gregor Christie and Matthew O'Neill are all directors.

Other debtors also includes an amount owed of £2 which is owed from a related company, Bonnie Investment Group Ltd, in which Ian Wilson, Gregor Christie and Matthew O'Neill are all directors.

The above loans are repayable on demand.

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Bonnie Bookings Ltd
for the Period Ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Bonnie Bookings Ltd for the period ended 31 March 2025 as set out on pages 2 to 7 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 Board of Directors of Bonnie Bookings 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 accounts of Bonnie Bookings Ltd and state those matters that we have agreed to state to the Board of Directors of Bonnie Bookings Ltd, as a body, 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 Bonnie Bookings Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Bonnie Bookings Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Bonnie Bookings Ltd. You consider that Bonnie Bookings Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the accounts of Bonnie Bookings 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 accounts.

......................................

EQ Accountants Ltd
Unit 4B
Gateway Business Park
Beancross Road
Grangemouth
FK3 8WX

8 September 2025