Registered number
SC614235
Bagpipe Tours Ltd
Filleted Accounts
30 November 2025

Bagpipe Tours Ltd
Registered number: | SC614235
Balance Sheet
as at 30 November 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Intangible assets | 3 |  |  | 21,280 |  |  | 21,280
Tangible assets | 4 |  |  | 1,741 |  |  | 2,321
|  |  |  | 23,021 |  |  | 23,601
Current assets
Cash at bank and in hand |  |  | 3,944 |  |  | 6,155
Creditors: amounts falling due within one year | 5 |  | (8,639) |  |  | (8,001)
Net current liabilities |  |  |  | (4,695) |  |  | (1,846)
Total assets less current liabilities |  |  |  | 18,326 |  |  | 21,755
Creditors: amounts falling due after more than one year | 6 |  |  | (7,819) |  |  | (8,987)
Provisions for liabilities |  |  |  | (331) |  |  | (225)
Net assets |  |  |  | 10,176 |  |  | 12,543
Capital and reserves
Called up share capital |  |  |  | 2 |  |  | 2
Profit and loss account |  |  |  | 10,174 |  |  | 12,541
Shareholders' funds |  |  |  | 10,176 |  |  | 12,543
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
W Bain
Director
Approved by the board on 5 March 2026

Bagpipe Tours Ltd
Notes to the Accounts
for the year ended 30 November 2025
1 | Accounting policies
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue from the rendering of services and is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Motor Vehicles | 25% by Reducing Balance
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 1 |  | 1
3 | Intangible fixed assets | £
| Goodwill:
| Cost
| At 1 December 2024 | 21,280
| At 30 November 2025 | 21,280
| Amortisation
| At 30 November 2025 | -
| Net book value
| At 30 November 2025 | 21,280
| At 30 November 2024 | 21,280
| Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.
4 | Tangible fixed assets
|  |  |  | Plant and machinery etc |  | Motor vehicles |  | Total
£ | £ | £
| Cost
| At 1 December 2024 | 1,135 |  | 6,000 |  | 7,135
| At 30 November 2025 | 1,135 |  | 6,000 |  | 7,135
| Depreciation
| At 1 December 2024 | - |  | 4,814 |  | 4,814
| Charge for the year | 284 |  | 296 |  | 580
| At 30 November 2025 | 284 |  | 5,110 |  | 5,394
| Net book value
| At 30 November 2025 | 851 |  | 890 |  | 1,741
| At 30 November 2024 | 1,135 |  | 1,186 |  | 2,321
5 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Taxation and social security costs | 7,991 |  | 7,354
| Other creditors | 648 |  | 647
|  |  |  |  |  | 8,639 |  | 8,001
6 | Creditors: amounts falling due after one year | 2025 |  | 2024
£ | £
| Director's account | 54 |  | 62
| Bank loans | 7,765 |  | 8,925
|  |  |  |  |  | 7,819 |  | 8,987
7 | Other information
| Bagpipe Tours Ltd is a private company limited by shares and incorporated in Scotland. Its registered office is:
| Flat 4
| 4a Manor Gardens
| Dunfermline
| Fife
| KY11 8PN

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