REGISTERED NUMBER: SC673273 (Scotland)

Unaudited Financial Statements

for the Period 1 October 2023 to 31 December 2024

for

4x4 Adventures Scotland Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

7

DIRECTORS:

Mr Iain Dudley Braithwaite

Mr Ross William Mckinnon

REGISTERED OFFICE:

Unit 1, Block 5, Strone Road Unit 1, Blo

Lomond Industrial Estate

Alexandria

West Dunbartonshire

G83 0TL

REGISTERED NUMBER:

SC673273 (Scotland)

ACCOUNTANTS:

Wallace White Accountants

2nd Floor

22-24 Blythswood Square

Glasgow

G2 4BG

FIXED ASSETS

Tangible assets

4

168,927

166,444

CURRENT ASSETS

Debtors

5

44,462

30,252

Cash at bank and in hand

60,591

172,489

105,053

202,741

CREDITORS

Amounts falling due within one year

6

73,676

104,421

NET CURRENT ASSETS

31,377

98,320

TOTAL ASSETS LESS CURRENT LIABILITIES

200,304

264,764

CREDITORS

Amounts falling due after more than one year

7

16,853

14,116

NET ASSETS

183,451

250,648

CAPITAL AND RESERVES

Called up share capital

100

-

Retained earnings

183,351

250,648

183,451

250,648

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 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.

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 15 September 2025 and were signed on its behalf by:

Mr Ross William Mckinnon - Director

1.	STATUTORY INFORMATION

4x4 Adventures Scotland 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.

I confirm that in accordance with the Financial Reporting Council’s recommendations that I have carried out a rigorous assessment of the company and have reached a view after that assessment that the company is entitled to be considered a going concern and that these accounts properly reflect that status as a basis for preparation of the accounts.

In completing my assessment, I have considered a period of time which is greater than 1 year from today's date.

Based upon my assessment, I consider that the disclosure in the accounts is balanced, proportionate and clear and reflects the facts as established during my assessment of the next twelve months.

Turnover

Turnover is the amount derived from the ordinary activities of the company, after trade discounts and excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

25% on cost

Taxation

Taxation for the period 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 period 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2023 - 6 ).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 October 2023

247,249

Additions

87,353

At 31 December 2024

334,602

DEPRECIATION

At 1 October 2023

80,805

Charge for period

84,870

At 31 December 2024

165,675

NET BOOK VALUE

At 31 December 2024

168,927

At 30 September 2023

166,444

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 October 2023

and 31 December 2024

44,500

DEPRECIATION

At 1 October 2023

5,578

Charge for period

13,921

At 31 December 2024

19,499

NET BOOK VALUE

At 31 December 2024

25,001

At 30 September 2023

38,922

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

30.9.23

£

£

Trade debtors

29,185

16,429

Other debtors

15,277

13,823

44,462

30,252

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

30.9.23

£

£

Hire purchase contracts

39,653

7,551

Trade creditors

15,450

51,773

Taxation and social security

15,675

42,214

Other creditors

2,898

2,883

73,676

104,421

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.24

30.9.23

£

£

Hire purchase contracts

16,853

14,116

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the period ended 31 December 2024 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Wallace White Accountants

2nd Floor

22-24 Blythswood Square

Glasgow

G2 4BG

15 September 2025