Registration number: SC553975

Rubha Ban Leisure Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 8

Rubha Ban Leisure Limited

Company Information

Directors

Mr F Gillies Mrs A Gillies

Registered office

Hamilton Bank Craigie Road Perth PH2 0BQ

Accountants

TC Group Chartered Accountant3 High Street Kinross KY13 8AW

Rubha Ban Leisure Limited

(Registration number: SC553975)
Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed Assets
Tangible Assets	4	4,506	1,124
Current assets
Stocks		1,606	1,772
Debtors	5	25,978	24,114
Cash at bank and in hand		24,049	22,623
		51,633	48,509
Creditors: Amounts falling due within one year	6	(23,705)	(22,211)
Net current assets		27,928	26,298
Total assets less current liabilities		32,434	27,422
Creditors: Amounts falling due after more than one year	6	(17,222)	(28,706)
Net assets/(liabilities)		15,212	(1,284)
Capital and reserves
Called up share capital	7	100	100
Retained earnings		15,112	(1,384)
Shareholders' funds/(deficit)		15,212	(1,284)

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Rubha Ban Leisure Limited

(Registration number: SC553975)
Balance Sheet as at 31 March 2026

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 25 September 2026 and signed on its behalf by:
 

......................................... Mr F Gillies Director

Rubha Ban Leisure Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1	General information

The company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
Hamilton Bank
Craigie Road
Perth
PH2 0BQ

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Rubha Ban Leisure Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Tangible Assets

Tangible Assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Equipment	20% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Rubha Ban Leisure Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 6 (2025 - 6).

Rubha Ban Leisure Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

4	Tangible Assets

	Equipment  £	Total £
Cost or valuation
At 1 April 2025	6,719	6,719
Additions	4,929	4,929
At 31 March 2026	11,648	11,648
Depreciation
At 1 April 2025	5,595	5,595
Charge for the year	1,547	1,547
At 31 March 2026	7,142	7,142
Carrying amount
At 31 March 2026	4,506	4,506
At 31 March 2025	1,124	1,124

5

Debtors

	2026 £	2025 £
Trade debtors	-	200
Other debtors	25,978	23,914
	25,978	24,114

6

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Bank loans and overdrafts		6,149	-
Corporation tax		6,369	2,801
Taxation and social security		1,123	2,965
Accruals and deferred income		10,064	16,445
		23,705	22,211

Rubha Ban Leisure Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Creditors: amounts falling due after more than one year

	Note	2026 £	2025 £
Due after one year
Loans and borrowings		17,222	28,706

7	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary shares of £1 each	100	100	100	100