REGISTERED NUMBER: SC599134 (Scotland)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

Delny Glamping Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr P Daniels

Mrs C Daniels

REGISTERED OFFICE:

Delny House

Delny

Invergordon

IV18 0NP

REGISTERED NUMBER:

SC599134 (Scotland)

ACCOUNTANTS:

Accounting Solutions

2 Northside

Wells Road

Chilcompton

Radstock

BA3 4ET

FIXED ASSETS

Tangible assets

4

37,461

39,373

CURRENT ASSETS

Debtors

5

60,307

59,224

Cash at bank

1,894

4,173

62,201

63,397

CREDITORS

Amounts falling due within one year

6

351,214

297,361

NET CURRENT LIABILITIES

(289,013

)

(233,964

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(251,552

)

(194,591

)

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

(251,554

)

(194,593

)

SHAREHOLDERS' FUNDS

(251,552

)

(194,591

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 July 2026 and were signed on its behalf by:

Mr P Daniels - Director

Mrs C Daniels - Director

1.	STATUTORY INFORMATION

Delny Glamping Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 February 2025

12,082

132,895

4,829

149,806

Additions

3,000

5,857

2,199

11,056

At 31 January 2026

15,082

138,752

7,028

160,862

DEPRECIATION

At 1 February 2025

7,672

100,236

2,525

110,433

Charge for year

1,853

9,629

1,486

12,968

At 31 January 2026

9,525

109,865

4,011

123,401

NET BOOK VALUE

At 31 January 2026

5,557

28,887

3,017

37,461

At 31 January 2025

4,410

32,659

2,304

39,373

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Amounts owed by group undertakings

59,429

58,429

Other debtors

878

795

60,307

59,224

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Amounts owed to group undertakings

63,479

19,679

Taxation and social security

9,793

179

Other creditors

277,942

277,503

351,214

297,361