Portsoy Links Caravan Park Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: SC419852

PORTSOY LINKS CARAVAN PARK LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

31 December 2025

PORTSOY LINKS CARAVAN PARK LIMITED

FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2025

Contents	Page

Officers and professional advisers	1

Chartered accountants report to the board of directors on the preparation of the unaudited statutory financial statements	2

Statement of financial position and the notes to the financial statements	3

PORTSOY LINKS CARAVAN PARK LIMITED

OFFICERS AND PROFESSIONAL ADVISERS

The board of directors	Mr D Urquhart
	Dr A McArthur
	Mr M Milton
	Dr R Stephenson
	Ms A Stewart
	Mr W D Urquhart
	Mrs Summers

Company secretary	A Haslam

Registered office	Salmon Bothy
	Links Road
	Portsoy
	Aberdeenshire
	AB45 2SS

Accountants	Ritsons
	Chartered Accountants
	26-30 Marine Place
	Buckie
	Moray
	AB56 1UT

PORTSOY LINKS CARAVAN PARK LIMITED

CHARTERED ACCOUNTANTS REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF PORTSOY LINKS CARAVAN PARK LIMITED

YEAR ENDED 31 DECEMBER 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Portsoy Links Caravan Park Limited for the year ended 31 December 2025, which comprise the statement of financial position and the notes to the financial statements from the company's accounting records and from information and explanations you have given us. As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at www.icas.com/accountspreparationguidance. This report is made solely to the Board of Directors of Portsoy Links Caravan Park Limited, as a body. Our work has been undertaken solely to prepare for your approval the financial statements of Portsoy Links Caravan Park Limited and state those matters that we have agreed to state to you, as a body, in this report in accordance with the requirements of ICAS as detailed at www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Portsoy Links Caravan Park Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Portsoy Links Caravan Park Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Portsoy Links Caravan Park Limited. You consider that Portsoy Links Caravan Park Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the financial statements of Portsoy Links Caravan Park Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Ritsons Chartered Accountants

26-30 Marine Place Buckie Moray AB56 1UT

17 April 2026

PORTSOY LINKS CARAVAN PARK LIMITED

STATEMENT OF FINANCIAL POSITION

31 December 2025

	2025	2024
	£	£
Fixed assets	4,666	7,769
	-------	-------

Current assets	32,956	48,425
Prepayments and accrued income	3,540	3,130
	--------	--------
	36,496	51,555

Creditors: amounts falling due within one year	23,844	40,118
	--------	--------
NET CURRENT ASSETS	12,652	11,437
	--------	--------
TOTAL ASSETS LESS CURRENT LIABILITIES	17,318	19,206

Accruals and deferred income	840	840
	--------	--------
	16,478	18,366
	--------	--------

Capital and reserves	16,478	18,366
	--------	--------

Notes to the financial statements

1. Employee numbers

The average number of persons employed by the company during the year amounted to 8 (2024: 9 ).

2. Directors' advances, credits and guarantees

At 31 December 2025, the directors owed the company £1 (2024: £1) by way of a director's loan account.

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements have been prepared in accordance with the micro-entity provisions and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

These financial statements were approved by the board of directors and authorised for issue on 17 April 2026 , and are signed on behalf of the board by:

Mr D Urquhart
Director

Company registration number: SC419852

The company is a private company limited by shares, registered in Scotland.