3 false false false false false false false false false false true false false false false false false No description of principal activity 2024-04-01 Sage Accounts Production Advanced 2025 - FRS102_2025 5,000 4,500 500 5,000 500 xbrli:pure xbrli:shares iso4217:GBP SC484907 2024-04-01 2025-03-31 SC484907 2025-03-31 SC484907 2024-03-31 SC484907 2023-04-01 2024-03-31 SC484907 2024-03-31 SC484907 2023-03-31 SC484907 core:FurnitureFittings 2024-04-01 2025-03-31 SC484907 core:NetGoodwill 2024-04-01 2025-03-31 SC484907 bus:LeadAgentIfApplicable 2024-04-01 2025-03-31 SC484907 bus:Director1 2024-04-01 2025-03-31 SC484907 core:NetGoodwill 2024-03-31 SC484907 core:NetGoodwill 2025-03-31 SC484907 core:FurnitureFittings 2024-03-31 SC484907 core:FurnitureFittings 2025-03-31 SC484907 core:WithinOneYear 2025-03-31 SC484907 core:WithinOneYear 2024-03-31 SC484907 core:ShareCapital 2025-03-31 SC484907 core:ShareCapital 2024-03-31 SC484907 core:RetainedEarningsAccumulatedLosses 2025-03-31 SC484907 core:RetainedEarningsAccumulatedLosses 2024-03-31 SC484907 core:NetGoodwill 2024-03-31 SC484907 core:FurnitureFittings 2024-03-31 SC484907 bus:SmallEntities 2024-04-01 2025-03-31 SC484907 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 SC484907 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC484907 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC484907 bus:FullAccounts 2024-04-01 2025-03-31 SC484907 core:ComputerEquipment 2024-04-01 2025-03-31 SC484907 core:ComputerEquipment 2024-03-31 SC484907 core:ComputerEquipment 2025-03-31
COMPANY REGISTRATION NUMBER: SC484907

Badenoch Business Services Limited

Filleted Unaudited Financial Statements

31 March 2025

Badenoch Business Services Limited

Financial Statements

Year ended 31 March 2025

Contents | Page

Chartered accountants report to the director on the preparation of the unaudited statutory financial statements | 1

Statement of financial position | 2

Notes to the financial statements | 4

Badenoch Business Services Limited

Chartered Accountants Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of Badenoch Business Services Limited

Year ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Badenoch Business Services Limited for the year ended 31 March 2025, which comprise the statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at www.icas.com/accountspreparationguidance. This report is made solely to the director of Badenoch Business Services Limited. Our work has been undertaken solely to prepare for your approval the financial statements of Badenoch Business Services Limited and state those matters that we have agreed to state to you in this report in accordance with the requirements of ICAS as detailed at www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Badenoch Business Services Limited and its director for our work or for this report.
It is your duty to ensure that Badenoch Business Services Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Badenoch Business Services Limited. You consider that Badenoch Business Services Limited 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 financial statements of Badenoch Business Services Limited. 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 financial statements.
GILLILAND & COMPANY Chartered Accountants
216 West George Street Glasgow G2 2PQ
13 November 2025

Badenoch Business Services Limited

Statement of Financial Position

31 March 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Intangible assets | 5 |  | – | 500
Tangible assets | 6 |  | 2,324 | 3,636
|  | ------- | -------
|  | 2,324 | 4,136

Current assets

Debtors | 7 | 10,289 |  | 11,995
Cash at bank and in hand | 3,799 |  | 4,754
| -------- |  | --------
| 14,088 |  | 16,749

Creditors: amounts falling due within one year | 8 | 10,291 |  | 11,182
| -------- |  | --------
Net current assets |  | 3,797 | 5,567
|  | ------- | -------
Total assets less current liabilities |  | 6,121 | 9,703

Provisions |  | 448 | 448
|  | ------- | -------
Net assets |  | 5,673 | 9,255
|  | ------- | -------

Capital and reserves

Called up share capital |  | 1 | 1
Profit and loss account |  | 5,672 | 9,254
|  | ------- | -------
Shareholders funds |  | 5,673 | 9,255
|  | ------- | -------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Badenoch Business Services Limited

Statement of Financial Position (continued)

31 March 2025
These financial statements were approved by the board of directors and authorised for issue on 13 November 2025 , and are signed on behalf of the board by:

J L Bell |
Director |

Company registration number: SC484907

Badenoch Business Services Limited

Notes to the Financial Statements

Year ended 31 March 2025
1. General information
The company is a private company limited by shares, registered in Scotland. The address of the registered office is 62 Dalnabay, Silverglades, Aviemore, PH22 1RG, Scotland.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Cash and cash equivalents
Cash is generated by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Goodwill
Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

| Goodwill | - | Over 10 Years

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Fixtures and fittings | - | 15% reducing balance
| Equipment | - | 33% straight line

Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 3 (2024: 3 ).
5. Intangible assets

| Goodwill
| £
Cost |
At 1 April 2024 and 31 March 2025 | 5,000
| -------
Amortisation |
At 1 April 2024 | 4,500
Charge for the year | 500
| -------
At 31 March 2025 | 5,000
| -------
Carrying amount |
At 31 March 2025 | –
| -------
At 31 March 2024 | 500
| -------

6. Tangible assets

| Fixtures and fittings | Equipment | Total
| £ | £ | £
Cost |  |  |
At 1 April 2024 | 2,669 | 5,416 | 8,085
Additions | 142 | – | 142
| ------- | ------- | -------
At 31 March 2025 | 2,811 | 5,416 | 8,227
| ------- | ------- | -------
Depreciation |  |  |
At 1 April 2024 | 1,349 | 3,100 | 4,449
Charge for the year | 220 | 1,234 | 1,454
| ------- | ------- | -------
At 31 March 2025 | 1,569 | 4,334 | 5,903
| ------- | ------- | -------
Carrying amount |  |  |
At 31 March 2025 | 1,242 | 1,082 | 2,324
| ------- | ------- | -------
At 31 March 2024 | 1,320 | 2,316 | 3,636
| ------- | ------- | -------

7. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 9,043 | 11,012
Other debtors | 1,246 | 983
| -------- | --------
| 10,289 | 11,995
| -------- | --------

8. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | 1,969 | 3,421
Corporation tax | 2,306 | 2,577
Social security and other taxes | 2,435 | 2,584
Other creditors | 3,581 | 2,600
| -------- | --------
| 10,291 | 11,182
| -------- | --------

9. Director's advances, credits and guarantees
As at 31 March 2025 the company owed J Bell, director, £2,381 (2024: £1.480).
10. Controlling party
The company was under the control of J Bell in the current and previous periods.