REGISTERED NUMBER: SC132749 (Scotland)

Unaudited Financial Statements for the Year Ended 30 June 2025

for

Overland Route Company Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C P Roy

D E Darroch

SECRETARY:

C P Roy

REGISTERED OFFICE:

The Celtic House

Shore Street

Bowmore

Isle of Islay

PA43 7LD

REGISTERED NUMBER:

SC132749 (Scotland)

ACCOUNTANTS:

Clements

Chartered Accountants

39 St Vincent Place

Glasgow

G1 2ER

FIXED ASSETS

Investments

4

20,003

20,003

CURRENT ASSETS

Debtors

5

2

2

Cash at bank

20

20

22

22

CREDITORS

Amounts falling due within one year

6

6,564

6,338

NET CURRENT LIABILITIES

(6,542

)

(6,316

)

TOTAL ASSETS LESS CURRENT LIABILITIES

13,461

13,687

CREDITORS

Amounts falling due after more than one year

7

11,417

11,417

NET ASSETS

2,044

2,270

CAPITAL AND RESERVES

Called up share capital

12,800

12,800

Retained earnings

(10,756

)

(10,530

)

SHAREHOLDERS' FUNDS

2,044

2,270

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 November 2025 and were signed on its behalf by:

D E Darroch - Director

1.	STATUTORY INFORMATION

Overland Route Company Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The Directors continue to help the company meet any obligations. On that basis the Directors believe it is appropriate for the Accounts to be prepared on the going concern basis.

Investments in subsidiaries and associates

Investments in subsidiary and associate undertakings are recognised at cost.

Financial instruments

The company only has basic financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	FIXED ASSET INVESTMENTS

Shares in

Interest

group

in

undertakings

associate

Totals

£

£

£

COST

At 1 July 2024

and 30 June 2025

20,000

3

20,003

NET BOOK VALUE

At 30 June 2025

20,000

3

20,003

At 30 June 2024

20,000

3

20,003

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Other debtors

2

2

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Amounts owed to participating interests

3

3

Other creditors

6,561

6,335

6,564

6,338

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.6.25

30.6.24

£

£

Other creditors

11,417

11,417