Company Registration No. SC766692 (Scotland)
8 Seater Travel Ltd
Unaudited accounts
for the year ended 30 April 2026
8 Seater Travel Ltd
Unaudited accounts
Contents
8 Seater Travel Ltd
Company Information
for the year ended 30 April 2026
Company Number
SC766692 (Scotland)
Registered Office
Mckellar Accountancy
Unit Studio 2001
Mile End Mill
Paisley
Renfrwshire
PA11JS
United Kingdom
Accountants
Ascent Accounting Ltd
Studio 106 Embroidery Mill
Seedhill
Paisley
PA1 1TJ
8 Seater Travel Ltd
Statement of financial position
as at 30 April 2026
Tangible assets
9,169
9,861
Cash at bank and in hand
5
8,533
Creditors: amounts falling due within one year
(18,072)
(19,720)
Net current assets
718
1,395
Total assets less current liabilities
9,887
11,256
Provisions for liabilities
Deferred tax
(1,761)
(6,234)
Called up share capital
100
100
Profit and loss account
8,026
4,922
Shareholders' funds
8,126
5,022
For the year ending 30 April 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 director acknowledges his 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 and authorised for issue on 20 May 2026 and were signed on its behalf by
Martin McKillop
Director
Company Registration No. SC766692
8 Seater Travel Ltd
Notes to the Accounts
for the year ended 30 April 2026
8 Seater Travel Ltd is a private company, limited by shares, registered in Scotland, registration number SC766692. The registered office is Mckellar Accountancy, Unit Studio 2001, Mile End Mill, Paisley, Renfrwshire, PA11JS, United Kingdom.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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:
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services 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.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
8 Seater Travel Ltd
Notes to the Accounts
for the year ended 30 April 2026
4
Tangible fixed assets
Plant & machinery
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 May 2025
10,582
1,400
11,982
At 30 April 2026
10,582
1,400
11,982
At 1 May 2025
1,509
612
2,121
Charge for the year
495
197
692
At 30 April 2026
2,004
809
2,813
At 30 April 2026
8,578
591
9,169
At 30 April 2025
9,073
788
9,861
Amounts falling due within one year
Amounts due from group undertakings etc.
10,679
10,780
6
Creditors: amounts falling due within one year
2026
2025
Amounts owed to group undertakings and other participating interests
1,646
1,646
Taxes and social security
11,936
5,520
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
Directors' advances, credits and guarentees
1,104
-
1,133
(29)
8
Average number of employees
During the year the average number of employees was 1 (2025: 1).