REGISTERED NUMBER: SC377796 (Scotland)

BADACHRO HARBOUR TRUST

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

R S Adam

I M Graham

S MacDonald

REGISTERED OFFICE:

3 Clairmont Gardens

Glasgow

G3 7LW

REGISTERED NUMBER:

SC377796 (Scotland)

ACCOUNTANTS:

Benham Conway & Co

16 Royal Crescent

Glasgow

G3 7SL

FIXED ASSETS

Tangible assets

4

1,670

1,965

CURRENT ASSETS

Debtors

5

260

-

Cash at bank

6,824

5,265

7,084

5,265

CREDITORS

Amounts falling due within one year

6

909

909

NET CURRENT ASSETS

6,175

4,356

TOTAL ASSETS LESS CURRENT LIABILITIES

7,845

6,321

RESERVES

Income and expenditure account

7,845

6,321

7,845

6,321

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 surplus or deficit 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 8 January 2026 and were signed on its behalf by:

I M Graham - Director

1.	STATUTORY INFORMATION

Badachro Harbour Trust is a private company, limited by guarantee , 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.

Turnover

Represents donations received in the year.

Tangible fixed assets

Depreciation is provided at the following annual rate in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Plant and machinery - 10% straight line

In the year ended 30 April 2013 donations were received of £8,478 which allowed the purchase of 3 Navigation Marks and 2 Moorings.

Taxation

Taxation for the year comprises current tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2024

and 30 April 2025

4,787

DEPRECIATION

At 1 May 2024

2,822

Charge for year

295

At 30 April 2025

3,117

NET BOOK VALUE

At 30 April 2025

1,670

At 30 April 2024

1,965

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Other debtors

260

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Taxation and social security

427

427

Other creditors

482

482

909

909