Registration number: SC709928

Loch Ken Adventures Ltd

Contents

Accountants' Report	1
Balance Sheet	2

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Loch Ken Adventures Ltd
for the Year Ended 31 December 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Loch Ken Adventures Ltd for the year ended 31 December 2024 as set out on pages 2 to 4 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Loch Ken Adventures Ltd, as a body, in accordance with the terms of our engagement letter dated 17 December 2021. Our work has been undertaken solely to prepare for your approval the accounts of Loch Ken Adventures Ltd and state those matters that we have agreed to state to the Board of Directors of Loch Ken Adventures Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Loch Ken Adventures Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Loch Ken Adventures 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 Loch Ken Adventures Ltd. You consider that Loch Ken Adventures Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Loch Ken Adventures 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.

Dodd & Co Limited
Chartered Accountants
FIFTEEN Rosehill
Montgomery Way
Rosehill Estate
CARLISLE
CA1 2RW

22 August 2025

Loch Ken Adventures Ltd

(Registration number: SC709928)
Balance Sheet as at 31 December 2024

		2024 £	2023 £
Fixed assets		145,652	126,213
Current assets		26,228	53,307
Creditors: Amounts falling due within one year		(18,638)	(11,201)
Net current assets		7,590	42,106
Total assets less current liabilities		153,242	168,319
Creditors: Amounts falling due after more than one year		(12,693)	-
Accruals and deferred income		(18,850)	(11,198)
		121,699	157,121
Capital and reserves		121,699	157,121

Loch Ken Adventures Ltd

(Registration number: SC709928)
Balance Sheet as at 31 December 2024 (continued)

1	General information

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

The address of its registered office is:
2 Burn Court
Dalry
CASTLE DOUGLAS
DG7 3UZ

2	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 14 (2023 - 14).

3	Related party transactions

Transactions with the director

2024	At 1 January 2024 £	Advances £	Repayments £	Dividends credited £	Interest £	At 31 December 2024 £
AJ Hutchings
Director loan	9,356	68,704	(33,859)	(30,000)	171	14,372

2023	At 1 January 2023 £	Advances £	Repayments £	Dividends credited £	Interest £	At 31 December 2023 £
AJ Hutchings
Director loan	-	69,002	(30,052)	(30,000)	406	9,356

Directors' advances are repayable on demand.

Interest has been charged at a rate of 2.25% on advances to directors.

For the financial 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.

Director's responsibilities:

Loch Ken Adventures Ltd

(Registration number: SC709928)
Balance Sheet as at 31 December 2024 (continued)

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his 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 in accordance with the provisions applicable to companies subject to the micro entities regime 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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 22 August 2025
 

......................................... AJ Hutchings Director