19 March 2024 false No description of principal activity Taxfiler 2024.6 SC803669business:PrivateLimitedCompanyLtd2024-03-192025-07-31 SC8036692024-03-18 SC8036692024-03-192025-07-31 SC803669business:AuditExemptWithAccountantsReport2024-03-192025-07-31 SC803669business:AbridgedAccounts2024-03-192025-07-31 SC8036692025-07-31 SC803669business:Director12024-03-192025-07-31 SC803669business:Director22024-03-192025-07-31 SC803669business:Director32024-03-192025-07-31 SC803669business:RegisteredOffice2024-03-192025-07-31 SC803669core:WithinOneYear2025-07-31 SC803669core:ShareCapitalcore:PreviouslyStatedAmount2025-07-31 SC803669core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-07-31 SC803669core:PreviouslyStatedAmount2025-07-31 SC803669business:SmallEntities2024-03-192025-07-31 SC803669countries:Scotland2024-03-192025-07-31 SC803669core:FurnitureFittings2024-03-192025-07-31 iso4217:GBP xbrli:pure
Company Registration No. SC803669 (Scotland)
Black Isle Letting Services Ltd Unaudited accounts for the period from 19 March 2024 to 31 July 2025
Black Isle Letting Services Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Black Isle Letting Services Ltd Company Information for the period from 19 March 2024 to 31 July 2025
Directors
Allan MacLachlan Morag MacLachlan Arran MacLachlan
Company Number
SC803669 (Scotland)
Registered Office
C/O Cmm Accountancy The Green House Beechwood Business Park North Inverness IV2 3BL Scotland
Accountants
CMM Accountancy (Inverness) Limited The Green House Beechwood Business Park North Inverness IV2 3BL
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Black Isle Letting Services Ltd Statement of financial position as at 31 July 2025
2025 
Notes
£ 
Fixed assets
Tangible assets
4
3,389 
Investment property
130,916 
134,305 
Current assets
Debtors
394 
Cash at bank and in hand
689 
1,083 
Creditors: amounts falling due within one year
(136,840)
Net current liabilities
(135,757)
Net liabilities
(1,452)
Capital and reserves
Called up share capital
300 
Profit and loss account
(1,752)
Shareholders' funds
(1,452)
For the period ending 31 July 2025 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the period in accordance with Section 444(2A).
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 of Directors and authorised for issue on 10 December 2025 and were signed on its behalf by
Allan MacLachlan Director Company Registration No. SC803669
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Black Isle Letting Services Ltd Notes to the Accounts for the period from 19 March 2024 to 31 July 2025
1
Statutory information
Black Isle Letting Services Ltd is a private company, limited by shares, registered in Scotland, registration number SC803669. The registered office is C/O Cmm Accountancy The Green House, Beechwood Business Park North, Inverness, IV2 3BL, Scotland.
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 period, 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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
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:
Fixtures & fittings
20% straight line
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Black Isle Letting Services Ltd Notes to the Accounts for the period from 19 March 2024 to 31 July 2025
4
Tangible fixed assets
Total 
£ 
Cost or valuation
At 19 March 2024
- 
Additions
4,211 
At 31 July 2025
4,211 
Depreciation
Charge for the period
822 
At 31 July 2025
822 
Net book value
At 31 July 2025
3,389 
5
Average number of employees
During the period the average number of employees was 0.
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