Abbot Travel Ltd Accounts






Abbot Travel Ltd

	Company No. SC521027
		Information for Filing with The Registrar
		30 November 2025

The Directors present their report and the accounts for the year ended 30 November 2025.

Principal activities
The principal activity of the company during the year under review was other urban, suburban or metropolitan passenger land transport (not underground, metro or si.




Directors

The Directors who served at any time during the year were as follows:

C.A. Bootland
P. Bootland-McLaren








































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

P. Bootland-McLaren
Director
15 October 2026

at	30 November 2025
Company No.		SC521027	Notes	2025	2024
				£	£
Fixed assets

	Tangible assets		4	1,436,493	1,151,148


				1,436,493	1,151,148
Current assets

	Debtors		5	195,583	144,110

	Cash at bank and in hand			97,780	78,879
				293,363	222,989
Creditors: Amount falling due within one year			6	(526,852)	(606,825)
Net current liabilities				(233,489)	(383,836)
Total assets less current liabilities				1,203,004	767,312
Creditors: Amounts falling due after more than one year			7	(788,337)	(475,262)



Net assets				414,667	292,050

Capital and reserves
	Called up share capital			11,200	11,200
	Share premium account		9	131,273	131,273
	Revaluation reserve		9	63,799	63,799

	Profit and loss account		9	208,395	85,778

Total equity				414,667	292,050



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 30 November 2025 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 15 October 2026 and signed on its behalf by:
P. Bootland-McLaren
Director
15 October 2026

for the year ended 30 November 2025

General information

Abbot Travel Ltd is a private company limited by shares and incorporated in Scotland.

Its registered number is: SC521027

Its registered office is:

Unit 7/1 Edgefield Road

Loanhead

Scotland

EH20 9TB

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Turnover

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Plant and machinery

25% Reducing balance

Motor vehicles

5% Reducing balance

Furniture, fittings and equipment

25% Reducing balance

Freehold investment property

Investment properties are revalued annually and any surplus or deficit is dealt with through the profit and loss account.

No depreciation is provided in respect of investment properties.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Leased assets

Where the company enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to the Company are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the Company at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately in profit or loss, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the Company's policy on borrowing costs (see the accounting policy above).

Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term.

In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	22	17

4	Tangible fixed assets
			Land and buildings	Plant and machinery	Motor vehicles	Fixtures, fittings and equipment	Total
			£	£	£	£	£
		Cost or revaluation
		At 1 December 2024	415,000	31,295	1,105,935	11,467	1,563,697
		Additions	-	47,394	632,945	-	680,339


		Disposals	-	-	(474,929)	-	(474,929)
		At 30 November 2025	415,000	78,689	1,263,951	11,467	1,769,107
		Depreciation
		At 1 December 2024	-	15,447	388,152	8,950	412,549
		Charge for the year	-	19,172	51,344	629	71,145


		Disposals	-	-	(151,080)	-	(151,080)
		At 30 November 2025	-	34,619	288,416	9,579	332,614
		Net book values
		At 30 November 2025	415,000	44,070	975,535	1,888	1,436,493
		At 30 November 2024	415,000	15,848	717,783	2,517	1,151,148

5	Debtors
			2025	2024
			£	£
		Trade debtors	121,772	126,602



		VAT recoverable	3,468	2,508

		Other debtors	70,343	15,000

			195,583	144,110

6	Creditors:
		amounts falling due within one year
			2025	2024
			£	£

		Bank loans and overdrafts	55,483	53,841

		Obligations under finance lease and hire purchase contracts	174,622	230,415
		Trade creditors	47,169	47,618
		Amounts owed to group undertakings	-	18,811
		Taxes and social security	18,653	18,192
		Loans from directors	182,707	202,414
		Other creditors	44,166	32,834
		Accruals and deferred income	4,052	2,700
			526,852	606,825

7	Creditors:
		amounts falling due after more than one year
			2025	2024
			£	£

		Bank loans and overdrafts	254,828	251,765

		Obligations under finance lease and hire purchase contracts	533,509	223,497




			788,337	475,262

Share Capital

11,200 ordinary shares fully paid at £1 per share.

9	Reserves
			Revaluation Reserve	Total other reserves
			£	£
		At 1 December 2023	63,799	63,799



		At 30 November 2024 and 1 December 2024	63,799	63,799



		At 30 November 2025	63,799	63,799

		Revaluation reserve - reflects the revaluation of property other than investment properties.

		Share premium account - includes any premiums received on issue of share capital. Any transaction costs associated with the issuing of shares are deducted from share premium.
		Profit and loss account - includes all current and prior period retained profits and losses.