1 February 2025 false No description of principal activity Taxfiler 2024.6 SC716684business:PrivateLimitedCompanyLtd2025-02-012026-01-31 SC7166842025-01-31 SC7166842025-02-012026-01-31 SC716684business:AuditExemptWithAccountantsReport2025-02-012026-01-31 SC716684business:FilletedAccounts2025-02-012026-01-31 SC7166842026-01-31 SC716684business:Director12025-02-012026-01-31 SC716684business:Director22025-02-012026-01-31 SC716684business:RegisteredOffice2025-02-012026-01-31 SC7166842025-01-31 SC716684core:WithinOneYear2026-01-31 SC716684core:WithinOneYear2025-01-31 SC716684core:AfterOneYear2026-01-31 SC716684core:AfterOneYear2025-01-31 SC716684core:ShareCapitalcore:PreviouslyStatedAmount2026-01-31 SC716684core:ShareCapitalcore:PreviouslyStatedAmount2025-01-31 SC716684core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2026-01-31 SC716684core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-01-31 SC716684core:PreviouslyStatedAmount2026-01-31 SC716684core:PreviouslyStatedAmount2025-01-31 SC716684business:SmallEntities2025-02-012026-01-31 SC716684countries:Scotland2025-02-012026-01-31 SC716684core:MotorVehicles2025-02-012026-01-31 SC716684core:ComputerEquipment2025-02-012026-01-31 SC716684core:MotorVehicles2025-01-31 SC716684core:ComputerEquipment2025-01-31 SC716684core:MotorVehicles2026-01-31 SC716684core:ComputerEquipment2026-01-31 SC7166842024-02-012025-01-31 iso4217:GBP xbrli:pure
Company Registration No. SC716684 (Scotland)
Aye Tours Scotland Ltd Unaudited accounts for the year ended 31 January 2026
Aye Tours Scotland Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Aye Tours Scotland Ltd Company Information for the year ended 31 January 2026
Directors
John Coleman Ma Teresa Pretencio Zara
Company Number
SC716684 (Scotland)
Registered Office
Flat 2 43 Innes Street Inverness IV1 1NP United Kingdom
Accountants
Signature Accounting Solutions Ltd 3rd Floor 33 Academy Street Inverness IV1 1JN
- 3 -
Aye Tours Scotland Ltd Statement of financial position as at 31 January 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
17,260 
20,761 
Current assets
Debtors
5
- 
2,570 
Cash at bank and in hand
20,129 
22,004 
20,129 
24,574 
Creditors: amounts falling due within one year
6
(13,777)
(30,826)
Net current assets/(liabilities)
6,352 
(6,252)
Total assets less current liabilities
23,612 
14,509 
Creditors: amounts falling due after more than one year
7
(997)
(6,972)
Net assets
22,615 
7,537 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
22,613 
7,535 
Shareholders' funds
22,615 
7,537 
For the year ending 31 January 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 24 June 2026 and were signed on its behalf by
John Coleman Director Company Registration No. SC716684
- 4 -
Aye Tours Scotland Ltd Notes to the Accounts for the year ended 31 January 2026
1
Statutory information
Aye Tours Scotland Ltd is a private company, limited by shares, registered in Scotland, registration number SC716684. The registered office is Flat 2 43 Innes Street, Inverness, IV1 1NP, 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.
3
Accounting policies
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.
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:
Motor vehicles
15% RB
Computer equipment
33% SL
4
Tangible fixed assets
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 February 2025
32,883 
1,415 
34,298 
At 31 January 2026
32,883 
1,415 
34,298 
Depreciation
At 1 February 2025
12,689 
848 
13,537 
Charge for the year
3,029 
472 
3,501 
At 31 January 2026
15,718 
1,320 
17,038 
Net book value
At 31 January 2026
17,165 
95 
17,260 
At 31 January 2025
20,194 
567 
20,761 
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
2,570 
- 5 -
Aye Tours Scotland Ltd Notes to the Accounts for the year ended 31 January 2026
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Obligations under finance leases and hire purchase contracts
5,976 
5,976 
Taxes and social security
9,968 
7,474 
Loans from directors
(2,717)
12,856 
Accruals
550 
4,520 
13,777 
30,826 
7
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Obligations under finance leases and hire purchase contracts
997 
6,972 
8
Average number of employees
During the year the average number of employees was 0 (2025: 0).
- 6 -