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MERIDIAN GOLF TOURS LTD

Registered Number
SC462217
(Scotland)

Unaudited Financial Statements for the Year ended
31 March 2025

MERIDIAN GOLF TOURS LTD
Company Information
for the year from 1 April 2024 to 31 March 2025

Directors | Ian David Donaldson
| Merlyn Donaldson

Registered Address | 103 Leven Road
| Kennoway
| Leven
| KY8 5HY

Registered Number | SC462217 (Scotland)

MERIDIAN GOLF TOURS LTD
Balance Sheet as at
31 March 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 1,366 |  |  |  | 836
|  |  |  | 1,366 |  |  |  | 836
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 12,580 |  |  |  | 12,273 |  |
Cash at bank and on hand |  | 16,269 |  |  |  | 9,360 |  |
|  | 28,849 |  |  |  | 21,633 |  |
Creditors amounts falling due within one year | 5 | (27,767) |  |  |  | (24,112) |  |
Net current assets (liabilities) |  |  |  | 1,082 |  |  |  | (2,479)
Total assets less current liabilities |  |  |  | 2,448 |  |  |  | (1,643)
Provisions for liabilities |  |  |  | (260) |  |  |  | (159)
Net assets |  |  |  | 2,188 |  |  |  | (1,802)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 2,088 |  |  |  | (1,902)
Shareholders' funds |  |  |  | 2,188 |  |  |  | (1,802)

- The company was entitled to exemption from audit for this reporting period 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 Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 27 November 2025, and are signed on its behalf by:
Ian David Donaldson Director Registered Company No. SC462217

MERIDIAN GOLF TOURS LTD
Notes to the Financial Statements
for the year ended 31 March 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Current taxation
--- | ---
| 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
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

|  | Reducing balance (%) |  | Straight line (years)
| Fixtures and fittings | 20 |  | -
| Office Equipment | - |  | 4

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 2 |  | 2

3. | Tangible fixed assets
--- | ---

|  | Fixtures & fittings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £
| Cost or valuation
| At 01 April 24 | 160 |  | 1,271 |  | 1,431
| Additions | - |  | 913 |  | 913
| Disposals | - |  | (229) |  | (229)
| At 31 March 25 | 160 |  | 1,955 |  | 2,115
| Depreciation and impairment
| At 01 April 24 | 145 |  | 450 |  | 595
| Charge for year | 3 |  | 380 |  | 383
| On disposals | - |  | (229) |  | (229)
| At 31 March 25 | 148 |  | 601 |  | 749
| Net book value
| At 31 March 25 | 12 |  | 1,354 |  | 1,366
| At 31 March 24 | 15 |  | 821 |  | 836

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Prepayments and accrued income | 12,580 |  | 12,273
| Total | 12,580 |  | 12,273

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Taxation and social security | 674 |  | -
| Other creditors | 566 |  | 400
| Accrued liabilities and deferred income | 26,527 |  | 23,712
| Total | 27,767 |  | 24,112