27 March 2025 false No description of principal activity Taxfiler 2024.6 SC842938 business:PrivateLimitedCompanyLtd 2025-03-27 2026-03-31 SC842938 2025-03-26 SC842938 2025-03-27 2026-03-31 SC842938 business:AuditExempt-NoAccountantsReport 2025-03-27 2026-03-31 SC842938 business:FilletedAccounts 2025-03-27 2026-03-31 SC842938 2026-03-31 SC842938 business:Director1 2025-03-27 2026-03-31 SC842938 business:Director2 2025-03-27 2026-03-31 SC842938 business:RegisteredOffice 2025-03-27 2026-03-31 SC842938 core:WithinOneYear 2026-03-31 SC842938 core:ShareCapital core:PreviouslyStatedAmount 2026-03-31 SC842938 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2026-03-31 SC842938 core:PreviouslyStatedAmount 2026-03-31 SC842938 business:SmallEntities 2025-03-27 2026-03-31 SC842938 countries:Scotland 2025-03-27 2026-03-31 SC842938 core:PlantMachinery 2025-03-27 2026-03-31 SC842938 core:PlantMachinery 2025-03-26 SC842938 core:PlantMachinery 2026-03-31 iso4217:GBP xbrli:pure
Company Registration No. SC842938 (Scotland)
Lochay Lounge Ltd Unaudited accounts for the period from 27 March 2025 to 31 March 2026
Lochay Lounge Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Lochay Lounge Ltd Company Information for the period from 27 March 2025 to 31 March 2026
Directors
Melissa Ann McNaughton Michael Benjamin McNaughton
Company Number
SC842938 (Scotland)
Registered Office
Killin Golf Club The Golf House Killin Perthshire FK21 8TX Scotland
Accountants
Kelly Accounting Limited 42 Comrie Street Crieff Perthshire PH7 4AX
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Lochay Lounge Ltd Statement of financial position as at 31 March 2026
2026
Notes
£
Fixed assets
Tangible assets
4
562
Current assets
Cash at bank and in hand
377
Creditors: amounts falling due within one year
5
(4,335)
Net current liabilities
(3,958)
Net liabilities
(3,396)
Capital and reserves
Called up share capital
2
Profit and loss account
(3,398)
Shareholders' funds
(3,396)
For the period ending 31 March 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 20 May 2026 and were signed on its behalf by
Michael Benjamin McNaughton Director Company Registration No. SC842938
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Lochay Lounge Ltd Notes to the Accounts for the period from 27 March 2025 to 31 March 2026
1
Statutory information
Lochay Lounge Ltd is a private company, limited by shares, registered in Scotland, registration number SC842938. The registered office is Killin Golf Club, The Golf House, Killin, Perthshire, FK21 8TX, 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 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:
Plant & machinery
25% Reducing Balance
4
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 27 March 2025
-
Additions
750
At 31 March 2026
750
Depreciation
Charge for the period
188
At 31 March 2026
188
Net book value
At 31 March 2026
562
5
Creditors: amounts falling due within one year
2026
£
Loans from directors
3,135
Accruals
1,200
4,335
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Lochay Lounge Ltd Notes to the Accounts for the period from 27 March 2025 to 31 March 2026
6
Average number of employees
During the period the average number of employees was 0.
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