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Wigwam Cabins Ltd

Registered Number
SC388512
(Scotland)

Unaudited Financial Statements for the Year ended
31 December 2024

Wigwam Cabins Ltd
Company Information
for the year from 1 January 2024 to 31 December 2024

Director | Gulland, Charles

Registered Address | 4th Floor Metropolitan House
| 31-33 High Street
| Inverness
| IV1 1HT

Registered Number | SC388512 (Scotland)

Wigwam Cabins Ltd
Balance Sheet as at
31 December 2024

| Notes | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 596,233 |  |  |  | 551,550
|  |  |  | 596,233 |  |  |  | 551,550
Current assets |  |  |  |  |  |  |  |
Stocks | 5 | 135,864 |  |  |  | 89,138 |  |
Debtors | 6 | 283,075 |  |  |  | 389,526 |  |
Cash at bank and on hand |  | - |  |  |  | 14 |  |
|  | 418,939 |  |  |  | 478,678 |  |
Creditors amounts falling due within one year | 7 | (370,819) |  |  |  | (399,160) |  |
Net current assets (liabilities) |  |  |  | 48,120 |  |  |  | 79,518
Total assets less current liabilities |  |  |  | 644,353 |  |  |  | 631,068
Creditors amounts falling due after one year | 8 |  |  | (392,588) |  |  |  | (429,280)
Net assets |  |  |  | 251,765 |  |  |  | 201,788
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 110 |  |  |  | 110
Revaluation reserve |  |  |  | 156,513 |  |  |  | 105,541
Profit and loss account |  |  |  | 95,142 |  |  |  | 96,137
Shareholders' funds |  |  |  | 251,765 |  |  |  | 201,788

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 18 September 2025, and are signed on its behalf by:
Gulland, Charles Director Registered Company No. SC388512

Wigwam Cabins Ltd
Notes to the Financial Statements
for the year ended 31 December 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.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Going concern
--- | ---
| After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

| 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.

| Operating leases
--- | ---
| Where, substantially, all the risks and rewards of ownership of the asset do not transfer from the lessor to the company, the lease is treated as an operating lease. Rentals payable under operating leases are charged to the profit and loss account on a straight-line basis over the period of the lease.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| 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:

|  | Reducing balance (%)
| Land and buildings | 10
| Plant and machinery | 25
| Fixtures and fittings | 25
| Vehicles | 25
| Office Equipment | 25

| Investments
--- | ---
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

| Stocks and work in progress
--- | ---
| Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Cash and cash equivalents
--- | ---
| Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

| Share capital
--- | ---
| Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

| Related parties
--- | ---
| For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.

2. | Average number of employees
--- | ---

|  | 2024 |  | 2023
| Average number of employees during the year | 13 |  | 13

3. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Vehicles |  | Fixtures & fittings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 January 24 | 579,821 |  | 29,265 |  | 48,549 |  | 312 |  | 657,947
| Additions | - |  | - |  | 1,199 |  | - |  | 1,199
| Revaluations | 50,972 |  | - |  | - |  | - |  | 50,972
| At 31 December 24 | 630,793 |  | 29,265 |  | 49,748 |  | 312 |  | 710,118
| Depreciation and impairment
| At 01 January 24 | 41,056 |  | 20,391 |  | 44,924 |  | 26 |  | 106,397
| Charge for year | 4,158 |  | 2,219 |  | 1,040 |  | 71 |  | 7,488
| At 31 December 24 | 45,214 |  | 22,610 |  | 45,964 |  | 97 |  | 113,885
| Net book value
| At 31 December 24 | 585,579 |  | 6,655 |  | 3,784 |  | 215 |  | 596,233
| At 31 December 23 | 538,765 |  | 8,874 |  | 3,625 |  | 286 |  | 551,550

4. | Revaluation of property, plant and equipment
--- | ---
| At the end of the financial year, management undertook a revaluation of the company’s cabins. This assessment involved calculating the current value of the cabins, taking into account the period of ownership, the remaining useful life of the assets, and prevailing market conditions. The valuation also considered the potential marketability of the cabins, should a sale be required. Based on this analysis, the fair value of the cabins was determined to differ from their carrying amount. As a result, a revaluation adjustment was made to reflect the updated market value. The corresponding increase in value has been recognised in the revaluation reserve in accordance with applicable accounting standards.

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Land and buildings | 206,513 |  | 155,541

5. | Stocks
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Raw materials and consumables | 43,209 |  | 29,875
| Work in progress | 92,655 |  | 59,263
| Total | 135,864 |  | 89,138

6. | Debtors: amounts due within one year
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 16,684 |  | 35,503
| Amounts owed by group undertakings | 255,403 |  | 353,834
| Other debtors | 10,988 |  | 189
| Total | 283,075 |  | 389,526

7. | Creditors: amounts due within one year
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 79,803 |  | 118,552
| Bank borrowings and overdrafts | 119,460 |  | 58,658
| Amounts owed to related parties | 125,166 |  | 151,815
| Taxation and social security | 6,529 |  | 16,724
| Payments received on account | - |  | 10,000
| Finance lease and HP contracts | 39,861 |  | 43,411
| Total | 370,819 |  | 399,160

8. | Creditors: amounts due after one year
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 248,381 |  | 236,876
| Amounts owed to related parties | 30,420 |  | 35,090
| Other creditors | 113,787 |  | 157,314
| Total | 392,588 |  | 429,280

9. | Obligations under finance leases
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Finance lease and HP contracts | 113,786 |  | 157,314