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Company Registration No. SC535186 (Scotland)
URQUHART YACHT SERVICES LIMITED Unaudited accounts for the year ended 31 May 2024
URQUHART YACHT SERVICES LIMITED Unaudited accounts Contents
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URQUHART YACHT SERVICES LIMITED Company Information for the year ended 31 May 2024
Director
Kevin McGechie
Company Number
SC535186 (Scotland)
Registered Office
Rhu Marina Pier Road Rhu Helensburgh Argyll & Bute G84 8LH United Kingdom
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URQUHART YACHT SERVICES LIMITED Statement of financial position as at 31 May 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
- 
1,200 
Tangible assets
7,013 
12,957 
7,013 
14,157 
Current assets
Inventories
65,000 
90,000 
Debtors
26,844 
33,411 
Cash at bank and in hand
5,525 
37,397 
97,369 
160,808 
Creditors: amounts falling due within one year
(128,035)
(94,567)
Net current (liabilities)/assets
(30,666)
66,241 
Total assets less current liabilities
(23,653)
80,398 
Creditors: amounts falling due after more than one year
(1,610)
(33,963)
Net (liabilities)/assets
(25,263)
46,435 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(25,363)
46,335 
Shareholders' funds
(25,263)
46,435 
For the year ending 31 May 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 director acknowledges his 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 and authorised for issue on 30 October 2025 and were signed on its behalf by
Kevin McGechie Director Company Registration No. SC535186
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URQUHART YACHT SERVICES LIMITED Notes to the Accounts for the year ended 31 May 2024
1
Statutory information
URQUHART YACHT SERVICES LIMITED is a private company, limited by shares, registered in Scotland, registration number SC535186. The registered office is Rhu Marina Pier Road, Rhu, Helensburgh, Argyll & Bute, G84 8LH, 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:
Plant & machinery
20% reducing balance
Motor vehicles
25% straight line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 June 2023
4,000 
Disposals
(4,000)
At 31 May 2024
- 
Amortisation
At 1 June 2023
2,800 
On disposals
(2,800)
At 31 May 2024
- 
Net book value
At 31 May 2024
- 
At 31 May 2023
1,200 
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URQUHART YACHT SERVICES LIMITED Notes to the Accounts for the year ended 31 May 2024
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 June 2023
4,382 
22,354 
26,736 
At 31 May 2024
4,382 
22,354 
26,736 
Depreciation
At 1 June 2023
2,602 
11,177 
13,779 
Charge for the year
356 
5,588 
5,944 
At 31 May 2024
2,958 
16,765 
19,723 
Net book value
At 31 May 2024
1,424 
5,589 
7,013 
At 31 May 2023
1,780 
11,177 
12,957 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
26,844 
33,411 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
- 
12,016 
VAT
17,663 
9,325 
Obligations under finance leases and hire purchase contracts
2,525 
2,525 
Trade creditors
28,026 
11,799 
Taxes and social security
2,470 
13,100 
Other creditors
2,233 
2,233 
Loans from directors
66,293 
34,744 
Accruals
8,825 
8,825 
128,035 
94,567 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
- 
30,386 
Obligations under finance leases and hire purchase contracts
1,610 
3,577 
1,610 
33,963 
9
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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