Scandinavian Village Ltd
Company Registration Number: SC070383
Report and Unaudited Financial Statements
For the year ended 31 December 2025
Scandinavian Village Ltd
Company Registration Number: SC070383
Report and Unaudited Financial Statements
For the year ended 31 December 2025
ContentsPage
Scandinavian Village Ltd
Company Registration Number: SC070383
Company Information
Directors'
David Beveridge
Rita Cowan
Michael Daly
Dawn Macfarlane
Gordon Mejury
Ross Scott
James Stewart
Company Secretary
Ross Scott
Banker details
Bank of Scotland
Main Street
Aviemore
Solicitor details
Gillespie Macandrew LLP
163 West George Street
Glasgow
G2 2JJ
Registered office
1 Scandinavian Village
Aviemore
Inverness-shire
PH2 1PF
Registered number
SC070383
Country of formation or incorporation
Scotland
Scandinavian Village Ltd
Company Registration Number: SC070383
Directors' Report
for the Period Ended 31 December 2025
The Director's present their report and accounts for the year ended 31 December 2025
Principal Activities
The principal activity of the company is that of managing the timeshare owners' residential properties at Scandinavian Village, Aviemore, Inverness-shire.
Directors? Responsibility Statement
The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations. Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the directors are required to:
? select suitable accounting policies and then apply them consistently;
? make judgments and accounting estimates that are reasonable and prudent;
? prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Small Companies regime
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
Directors
The following persons served as director's during the year
Michael Daly
Dawn Macfarlane
Gordon Mejury
Ross Scott
The Director(s) shown below joined the company during the period
David Beveridge on 01 November 2025
The Director(s) shown below resigned during the period
Rita Cowan on 25 July 2025
James Stewart on 10 July 2025

This report was approved and signed on behalf of the Board on 27 February 2026
Name : Ross Scott
Status : Company Secretary and Director
Scandinavian Village Ltd
Company Registration Number: SC070383
Income Statement
For the year ended 31 December 2025
2025
£
Turnover / Revenue 1,277,428
Gross Profit/(Loss) 1,277,428
Administrative expenses1,482,738
Other operating income28,170
Operating Profit/(Loss) (177,140)
Other interest receivable and similar income102,391
Interest payable and similar charges4,855
Profit/(Loss) on ordinary activities before taxation (79,604)
Tax on profit on ordinary activities(8,813)
Profit/(Loss) for the financial year after taxation(70,791)
Profit for the financial period, retained and transferred to reserve (70,791)
Scandinavian Village Ltd
Company Registration Number: SC070383
Statement of Financial Position
As at 31 December 2025
2025
£
Tangible fixed assets112,303
Financial assets (Investments)372,678
Total fixed assets 484,981
Debtors56,182
Cash at bank and in hand183,612
Total current assets 239,794
Creditors - amounts falling due within one year(580,275)
Net current assets (340,481)
Total assets less current liabilities 144,500
Provision for liabilities(18,628)
Net assets 125,872
Called-up share capital1,000
Profit and Loss account124,872
Total shareholders funds 125,872
For the year ending 31 December 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
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 in accordance with the provisions applicable to companies subject to the small companies regime.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
On behalf of the board :
This report was approved and signed on behalf of the Board on:27 February 2026
Name : Ross Scott
Status : Company Secretary and Director
Scandinavian Village Ltd
Company Registration Number: SC070383
Notes
For the year ended 31 December 2025
1. General Information
Scandinavian Village Ltd is a Private Limited Company, Limited By shares, registered in Scotland, registration number SC070383 
1 Scandinavian Village  
Aviemore  
Inverness-shire  
PH2 1PF
2. Statement of Compliance
FRS 102(1A) - The financial statements have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland (March 2018) and the Companies Act 2006.
3. Accounting policies
Basis of preparation 
The financial statements have been prepared on the going concern basis and under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
Presentation currency 
The financial statements are prepared in sterling which is the functional currency of the company.
2025
£
4. Employees
Wages and salaries482,019
Social security costs42,951
Pension costs21,307
Total staff costs546,277
Average number of employees including directors during the period
41
5. Tangible fixed assets
Land and buildingsPlant and MachineryFurniture and fittingsOffice EquipmentMotor VehiclesTotal
Cost££££££
At 01 Jan 20250352,4520025,833378,285
Additions13,15028,76600041,916
Disposals000000
At 31 Dec 202513,150381,2180025,833420,201
Depreciation   
At 01 Jan 20250263,7400023,614287,354
Charge for year020,1000044420,544
Disposals000000
At 31 December 20250283,8400024,058307,898
Net book value   
At 31 Dec 202513,15097,378001,775112,303
At 31 Dec 2024000000
2025
£
6. Financial assets (Fixed asset investments)
 Item Description 
Listed Investments372,678
Total372,678
2025
£
7. Creditors - within one year
Bank loans and overdrafts35,000
Trade creditors60,379
Taxation and social security17,311
Other creditors467,585
Total580,275