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Company Registration No. SC038377 (Scotland)
Linnhe Lochside Holidays Limited Unaudited accounts for the year ended 31 January 2026
Linnhe Lochside Holidays Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Linnhe Lochside Holidays Limited Company Information for the year ended 31 January 2026
Directors
Colin Wood Claire Wood
Company Number
SC038377 (Scotland)
Registered Office
LINNHE LOCHSIDE HOLIDAYS CORPACH FORT WILLIAM PH33 7NL SCOTLAND
Accountants
Ascent Accounting Ltd Studio 106 Embroidery Mill Seedhill Paisley PA1 1TJ
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Linnhe Lochside Holidays Limited Statement of financial position as at 31 January 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
4
1,042,444
1,069,788
Current assets
Inventories
8,100
9,000
Debtors
5
216,450
103,845
Cash at bank and in hand
115,458
330,087
340,008
442,932
Creditors: amounts falling due within one year
6
(129,508)
(220,346)
Net current assets
210,500
222,586
Total assets less current liabilities
1,252,944
1,292,374
Provisions for liabilities
Deferred tax
(112,128)
(134,168)
Net assets
1,140,816
1,158,206
Capital and reserves
Called up share capital
20,000
20,000
Profit and loss account
1,120,816
1,138,206
Shareholders' funds
1,140,816
1,158,206
For the year ending 31 January 2026 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.
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 6 March 2026 and were signed on its behalf by
Colin Wood Director Company Registration No. SC038377
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Linnhe Lochside Holidays Limited Notes to the Accounts for the year ended 31 January 2026
1
Statutory information
Linnhe Lochside Holidays Limited is a private company, limited by shares, registered in Scotland, registration number SC038377. The registered office is LINNHE LOCHSIDE HOLIDAYS, CORPACH, FORT WILLIAM, PH33 7NL, 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 year, 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.
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:
Land & buildings
No Depreciation
Plant & machinery
15% Reducing Balance
Motor vehicles
25% Reducing Balance
Fixtures & fittings
15% Reducing Balance
4
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
£
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At cost
At 1 February 2025
461,171
1,468,877
159,844
100,334
2,190,226
Additions
-
151,402
11,100
28,775
191,277
Disposals
-
(207,962)
-
-
(207,962)
At 31 January 2026
461,171
1,412,317
170,944
129,109
2,173,541
Depreciation
At 1 February 2025
8,875
969,100
90,688
51,775
1,120,438
Charge for the year
-
63,598
19,064
11,600
94,262
On disposals
-
(83,603)
-
-
(83,603)
At 31 January 2026
8,875
949,095
109,752
63,375
1,131,097
Net book value
At 31 January 2026
452,296
463,222
61,192
65,734
1,042,444
At 31 January 2025
452,296
499,777
69,156
48,559
1,069,788
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Linnhe Lochside Holidays Limited Notes to the Accounts for the year ended 31 January 2026
5
Debtors
2026
2025
£
£
Amounts falling due within one year
Trade debtors
19,512
(65,112)
Accrued income and prepayments
10,413
10,248
29,925
(54,864)
Amounts falling due after more than one year
Other debtors
186,525
158,709
6
Creditors: amounts falling due within one year
2026
2025
£
£
VAT
(2,078)
210
Trade creditors
87,877
179,642
Taxes and social security
30,590
32,752
Other creditors
1,454
453
Accruals
11,665
7,289
129,508
220,346
7
Loans to directors
Brought Forward
Advance/ credit
Repaid
Carried Forward
£
£
£
£
Colin Wood
Directors Loan
41,123
45,519
-
86,642
41,123
45,519
-
86,642
Interest has been charged on the loan at commercial rates
8
Average number of employees
During the year the average number of employees was 26 (2025: 26).
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