REGISTERED NUMBER: SC531379 (Scotland)

North Berwick Holiday Homes Ltd

Unaudited Financial Statements

for the Year Ended 31 March 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

B A Chapman

J A Reid

C Currie

REGISTERED OFFICE:

129 High Street

North Berwick

East Lothian

EH39 4HB

REGISTERED NUMBER:

SC531379 (Scotland)

ACCOUNTANTS:

Whitelaw Wells

The Lighthouse

Heugh Road

North Berwick

EH39 5PX

BANKERS:

The Royal Bank of Scotland

North Berwick

12 Westgate

North Berwick

EH39 4AF

FIXED ASSETS

Intangible assets

4

11,305

37,385

Tangible assets

5

7,451

12,187

18,756

49,572

CURRENT ASSETS

Debtors

6

18,183

30,671

Cash at bank

341,938

364,946

360,121

395,617

CREDITORS

Amounts falling due within one year

7

354,653

356,856

NET CURRENT ASSETS

5,468

38,761

TOTAL ASSETS LESS CURRENT LIABILITIES

24,224

88,333

CREDITORS

Amounts falling due after more than one year

8

(5,193

)

(7,577

)

PROVISIONS FOR LIABILITIES

(664

)

(994

)

NET ASSETS

18,367

79,762

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

18,267

79,662

18,367

79,762

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 13 August 2026 and were signed on its behalf by:

C Currie - Director

1.	STATUTORY INFORMATION

North Berwick Holiday Homes 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2016, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Website is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

20% on reducing balance and 20% on cost

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2025 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

Goodwill

assets

Totals

£

£

£

COST

At 1 April 2025

and 31 March 2026

260,000

3,257

263,257

AMORTISATION

At 1 April 2025

222,857

3,015

225,872

Charge for year

26,000

80

26,080

At 31 March 2026

248,857

3,095

251,952

NET BOOK VALUE

At 31 March 2026

11,143

162

11,305

At 31 March 2025

37,143

242

37,385

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

38,227

Additions

2,067

At 31 March 2026

40,294

DEPRECIATION

At 1 April 2025

26,040

Charge for year

6,803

At 31 March 2026

32,843

NET BOOK VALUE

At 31 March 2026

7,451

At 31 March 2025

12,187

Fixed assets, included in the above, which are held under finance leases are as follows:

Plant and

machinery

etc

£

COST

At 1 April 2025

and 31 March 2026

18,417

DEPRECIATION

At 1 April 2025

11,050

Charge for year

3,684

At 31 March 2026

14,734

NET BOOK VALUE

At 31 March 2026

3,683

At 31 March 2025

7,367

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

18,183

17,346

Other debtors

-

13,325

18,183

30,671

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Finance leases

2,384

2,384

Trade creditors

2,483

1,837

Taxation and social security

30,140

27,474

Other creditors

319,646

325,161

354,653

356,856

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Finance leases

5,193

7,577

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is North Berwick Holiday Escapes Limited.