Company Registration No. SC246911 (Scotland)
Whin Island Boating Pond Shop Limited
Unaudited accounts
for the year ended 31 March 2025
Whin Island Boating Pond Shop Limited
Unaudited accounts
Contents
Whin Island Boating Pond Shop Limited
Company Information
for the year ended 31 March 2025
Directors
A F MacDonald
E MacDonald
E M MacDonald
Company Number
SC246911 (Scotland)
Registered Office
9c Kingmills Gardens
Inverness
IV2 3LU
Accountants
CMM Accountancy (Inverness) Limited
The Green House
Beechwood Business Park North
Inverness
IV2 3BL
Whin Island Boating Pond Shop Limited
Statement of financial position
as at 31 March 2025
Cash at bank and in hand
9,739
41,984
Creditors: amounts falling due within one year
(13,130)
(33,102)
Net current assets
143
15,798
Total assets less current liabilities
5,798
15,928
Provisions for liabilities
Called up share capital
110
110
Profit and loss account
4,614
15,818
Shareholders' funds
4,724
15,928
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. 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 year 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 16 December 2025 and were signed on its behalf by
A F MacDonald
Director
Company Registration No. SC246911
Whin Island Boating Pond Shop Limited
Notes to the Accounts
for the year ended 31 March 2025
Whin Island Boating Pond Shop Limited is a private company, limited by shares, registered in Scotland, registration number SC246911. The registered office is 9c Kingmills Gardens, Inverness, IV2 3LU.
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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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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
33.3% straight line
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
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.
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Whin Island Boating Pond Shop Limited
Notes to the Accounts
for the year ended 31 March 2025
4
Tangible fixed assets
Total
5
Average number of employees
During the year the average number of employees was 1 (2024: 2).