BROADFORD BACKPACKERS LIMITED


Directors	COLQUHOUN, Sarah
	KEANE, Robert


Registered Address	19 Adelphi Business Centre
	Aberdeen
	AB11 5BL


Registered Number	SC382765 (Scotland)

Balance Sheet as at
31 October 2025

	Notes	2025		2024
		£	£	£	£
Called up share capital not paid			4		4
Fixed assets
Tangible assets	3		18,046		330
			18,046		330
Current assets
Stocks	4	6,843		8,677
Debtors	5,6	559,353		345,316
Cash at bank and on hand		60,134		100,252
		626,330		454,245
Creditors amounts falling due within one year	7	(222,372)		(185,810)
Net current assets (liabilities)			403,962		268,439
Total assets less current liabilities			422,008		268,769
Creditors amounts falling due after one year	8		(202,477)		(119,014)
Net assets			219,531		149,755
Capital and reserves
Called up share capital			19		19
Profit and loss account			219,512		149,736
Shareholders' funds			219,531		149,755

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 20 July 2026, and are signed on its behalf by:

KEANE, Robert
Director
Registered Company No. SC382765

BROADFORD BACKPACKERS LIMITED

Notes to the Financial Statements
for the year ended 31 October 2025

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Land and buildings	5
	Fixtures and fittings	5

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Land & buildings	Fixtures & fittings	Total
	£	£	£
Cost or valuation
At 01 November 24	-	8,326	8,326
Additions	13,100	7,393	20,493
At 31 October 25	13,100	15,719	28,819
Depreciation and impairment
At 01 November 24	-	7,996	7,996
Charge for year	1,092	1,685	2,777
At 31 October 25	1,092	9,681	10,773
Net book value
At 31 October 25	12,008	6,038	18,046
At 31 October 24	-	330	330

4.	Stocks

	2025	2024
	£	£
Work in progress	6,843	8,677
Total	6,843	8,677

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	155,231	-
Other debtors	23	392
Prepayments and accrued income	2,434	-
Total	157,688	392

6.	Debtors: amounts due after one year

	2025	2024
	£	£
Other debtors	401,666	344,924
Total	401,666	344,924

7.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	30,367	3,185
Bank borrowings and overdrafts	2,808	2,808
Taxation and social security	75,400	36,397
Other creditors	-	660
Accrued liabilities and deferred income	113,797	142,760
Total	222,372	185,810


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

8.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	10,035	12,837
Other creditors	192,442	106,177
Total	202,477	119,014