ACCOUNTS - Final Accounts

Company Registration Number: SC317455

BATHSHEBA (HOLDINGS) LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024


BATHSHEBA (HOLDINGS) LIMITED REGISTERED NUMBER:SC317455

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2024

	2024	2023
Note	£	£

Fixed assets
Investments	2	100	100
		100	100

Total assets less current liabilities		100	100

Net assets		100	100

Capital and reserves
Called up share capital	100	100
	100	100

For the year ended 31 December 2024 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

Members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the income statement in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

Lynn Mortimer

Director

Date: 26 September 2025

The notes on pages 2 to 3 form part of these financial statements.

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BATHSHEBA (HOLDINGS) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

1.Accounting policies

1.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

1.2

Going concern

The financial statements have been prepared on the going concern basis. If this basis were not to be appropriate there may be amendments required in the amounts and dates of maturity of liabilities and the classification of assets if material.

1.3

Functional currency

The Company's functional and presentational currency is GBP.

1.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Income Statement for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in profit or loss for the period.

2.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost or valuation
	At 1 January 2024	100
	At 31 December 2024	100

3.	Related party transactions
	The Company has taken advantage of exemption, under the terms of Financial Reporting 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

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BATHSHEBA (HOLDINGS) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

4.	Controlling party

The Company’s parent undertaking at the balance sheet date was Lynnet Leisure (Properties) Limited, a company incorporated in Scotland. Their registered address is 3rd Floor, 11 Royal Exchange Square, Glasgow, G1 3AJ.
The Company's ultimate controlling parent undertaking at the balance sheet date was Ediston (RES) Limited, a company incorporated in Scotland. Their registered address is 1 St. Andrew Square, Edinburgh, Scotland, EH2 2BD.
The Company's results are included within the consolidated accounts of Ediston (RES) Limited and these can be found on www.companieshouse.gov.uk.
The ultimate controlling party at the balance sheet date was Daniel O'Neill.

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