1 January 2024 false No description of principal activity Taxfiler 2024.6 SC573719business:PrivateLimitedCompanyLtd2024-01-012024-12-31 SC5737192023-12-31 SC5737192024-01-012024-12-31 SC573719business:AuditExempt-NoAccountantsReport2024-01-012024-12-31 SC573719business:FilletedAccounts2024-01-012024-12-31 SC5737192024-12-31 SC573719business:Director12024-01-012024-12-31 SC573719business:Director22024-01-012024-12-31 SC573719business:RegisteredOffice2024-01-012024-12-31 SC5737192023-12-31 SC573719core:WithinOneYear2024-12-31 SC573719core:WithinOneYear2023-12-31 SC573719core:AfterOneYear2024-12-31 SC573719core:AfterOneYear2023-12-31 SC573719core:ShareCapitalcore:PreviouslyStatedAmount2024-12-31 SC573719core:ShareCapitalcore:PreviouslyStatedAmount2023-12-31 SC573719core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-12-31 SC573719core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-12-31 SC573719core:PreviouslyStatedAmount2024-12-31 SC573719core:PreviouslyStatedAmount2023-12-31 SC573719business:SmallEntities2024-01-012024-12-31 SC573719countries:Scotland2024-01-012024-12-31 SC573719core:LandBuildings2024-01-012024-12-31 SC573719core:PlantMachinery2024-01-012024-12-31 SC573719core:MotorVehicles2024-01-012024-12-31 SC573719core:FurnitureFittings2024-01-012024-12-31 SC573719core:ComputerEquipment2024-01-012024-12-31 SC573719core:OtherPropertyPlantEquipment2024-01-012024-12-31 SC573719core:Goodwill2023-12-31 SC573719core:Goodwill2024-12-31 SC573719core:LandBuildings2023-12-31 SC573719core:PlantMachinery2023-12-31 SC573719core:MotorVehicles2023-12-31 SC573719core:FurnitureFittings2023-12-31 SC573719core:ComputerEquipment2023-12-31 SC573719core:LandBuildings2024-12-31 SC573719core:PlantMachinery2024-12-31 SC573719core:MotorVehicles2024-12-31 SC573719core:FurnitureFittings2024-12-31 SC573719core:ComputerEquipment2024-12-31 SC5737192023-01-012023-12-31 iso4217:GBP xbrli:pure
Company Registration No. SC573719 (Scotland)
Roybridge Chalets Ltd Unaudited accounts for the year ended 31 December 2024
Roybridge Chalets Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Roybridge Chalets Ltd Company Information for the year ended 31 December 2024
Directors
D. Place B. J. Place
Company Number
SC573719 (Scotland)
Registered Office
RECEPTION EAST PARK ROY BRIDGE INVERNESS-SHIRE PH31 4AG UNITED KINGDOM
Accountants
Callan Accountancy 21 - 23 Woodside Place Glasgow G3 7QF
- 3 -
Roybridge Chalets Ltd Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
5
593,071 
575,044 
Current assets
Debtors
6
482,602 
496,307 
Cash at bank and in hand
123 
23,535 
482,725 
519,842 
Creditors: amounts falling due within one year
7
(168,732)
(205,255)
Net current assets
313,993 
314,587 
Total assets less current liabilities
907,064 
889,631 
Creditors: amounts falling due after more than one year
8
(243,787)
(255,856)
Provisions for liabilities
Deferred tax
(75,610)
(75,610)
Net assets
587,667 
558,165 
Capital and reserves
Called up share capital
475,000 
475,000 
Profit and loss account
112,667 
83,165 
Shareholders' funds
587,667 
558,165 
For the year ending 31 December 2024 the company was entitled to exemption from audit 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 23 September 2025 and were signed on its behalf by
D. Place Director Company Registration No. SC573719
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Roybridge Chalets Ltd Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
Roybridge Chalets Ltd is a private company, limited by shares, registered in Scotland, registration number SC573719. The registered office is RECEPTION, EAST PARK, ROY BRIDGE, INVERNESS-SHIRE, PH31 4AG, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
5% SL and 2% SL
Plant & machinery
25% RB
Motor vehicles
25% SL
Fixtures & fittings
25% RB
Computer equipment
33% SL
Other tangible fixed assets
NIL
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. Goodwill - 20%SL
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 January 2024
4,000 
At 31 December 2024
4,000 
Amortisation
At 1 January 2024
4,000 
At 31 December 2024
4,000 
Net book value
At 31 December 2024
- 
- 5 -
Roybridge Chalets Ltd Notes to the Accounts for the year ended 31 December 2024
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At cost 
At 1 January 2024
568,934 
47,389 
7,650 
12,235 
5,928 
642,136 
Additions
- 
13,000 
15,989 
- 
- 
28,989 
At 31 December 2024
568,934 
60,389 
23,639 
12,235 
5,928 
671,125 
Depreciation
At 1 January 2024
15,305 
30,085 
7,649 
8,719 
5,334 
67,092 
Charge for the year
4,018 
5,138 
333 
879 
594 
10,962 
At 31 December 2024
19,323 
35,223 
7,982 
9,598 
5,928 
78,054 
Net book value
At 31 December 2024
549,611 
25,166 
15,657 
2,637 
- 
593,071 
At 31 December 2023
553,629 
17,304 
1 
3,516 
594 
575,044 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
5,827 
21,307 
Accrued income and prepayments
1,775 
- 
Other debtors
475,000 
475,000 
482,602 
496,307 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
18,269 
17,429 
VAT
2,011 
21,810 
Obligations under finance leases and hire purchase contracts
3,805 
- 
Loans from directors
144,129 
165,498 
Accruals
518 
518 
168,732 
205,255 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
237,492 
255,856 
Obligations under finance leases and hire purchase contracts
6,295 
- 
243,787 
255,856 
9
Transactions with related parties
As at 31 December 2023, the directors have provided company with interest free loan of £165,498 (2022, £194,964). There is no fixed terms of repayment.
- 6 -
Roybridge Chalets Ltd Notes to the Accounts for the year ended 31 December 2024
10
Average number of employees
During the year the average number of employees was 2 (2023: 2).
- 7 -