1 February 2025 false No description of principal activity Taxfiler 2024.6 SC756821business:PrivateLimitedCompanyLtd2025-02-012026-01-31 SC7568212025-01-31 SC7568212025-02-012026-01-31 SC756821business:AuditExempt-NoAccountantsReport2025-02-012026-01-31 SC756821business:FilletedAccounts2025-02-012026-01-31 SC7568212026-01-31 SC756821business:Director12025-02-012026-01-31 SC756821business:RegisteredOffice2025-02-012026-01-31 SC7568212025-01-31 SC756821core:WithinOneYear2026-01-31 SC756821core:WithinOneYear2025-01-31 SC756821core:AfterOneYear2026-01-31 SC756821core:AfterOneYear2025-01-31 SC756821core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2026-01-31 SC756821core:RetainedEarningsAccumulatedLosses2025-01-31 SC756821core:PreviouslyStatedAmount2026-01-31 SC756821business:SmallEntities2025-02-012026-01-31 SC756821countries:Scotland2025-02-012026-01-31 SC756821core:IntangibleAssetsOtherThanGoodwill2025-01-31 SC756821core:IntangibleAssetsOtherThanGoodwill2026-01-31 SC756821core:IntangibleAssetsOtherThanGoodwill2025-02-012026-01-31 SC756821core:AfterOneYear2025-02-012026-01-31 SC7568212024-02-012025-01-31 iso4217:GBP xbrli:pure
Company Registration No. SC756821 (Scotland)
N Rotheram Travel Ltd Unaudited accounts for the year ended 31 January 2026
N Rotheram Travel Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
N Rotheram Travel Ltd Company Information for the year ended 31 January 2026
Director
Nicole Amy Rotheram
Company Number
SC756821 (Scotland)
Registered Office
2 Kame Steadings Cupar KY15 5PN Scotland
Accountants
Rachael Hamilton Independent Bookkeeping Ltd Alba Innovation Centre, The Alba Campus Rosebank Way Livingston West Lothian EH54 7GA
- 3 -
N Rotheram Travel Ltd Statement of financial position as at 31 January 2026
2026 
2025 
Notes
£ 
£ 
Called up share capital not paid
311 
- 
Fixed assets
Intangible assets
4
7,498 
9,997 
Current assets
Debtors
5
3,068 
3,254 
Cash at bank and in hand
(786)
(300)
2,282 
2,954 
Creditors: amounts falling due within one year
6
(350)
(350)
Net current assets
1,932 
2,604 
Total assets less current liabilities
9,741 
12,601 
Creditors: amounts falling due after more than one year
7
(14,351)
(16,841)
Net liabilities
(4,610)
(4,240)
Capital and reserves
Profit and loss account
(4,610)
(4,240)
Shareholders' funds
(4,610)
(4,240)
For the year ending 31 January 2026 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 director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 23 October 2026 and were signed on its behalf by
Nicole Amy Rotheram Director Company Registration No. SC756821
- 4 -
N Rotheram Travel Ltd Notes to the Accounts for the year ended 31 January 2026
1
Statutory information
N Rotheram Travel Ltd is a private company, limited by shares, registered in Scotland, registration number SC756821. The registered office is 2 Kame Steadings, Cupar, KY15 5PN, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Intangible fixed assets
Intangible fixed assets comprise franchise rights and are initially recognised at cost. They are subsequently stated at cost less accumulated amortisation and any impairment losses. Amortisation is charged on a straight-line basis over the estimated useful economic life of six years. The estimated useful life takes account of the initial franchise term and anticipated renewal arrangements.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 February 2025
14,995 
At 31 January 2026
14,995 
Amortisation
At 1 February 2025
4,998 
Charge for the year
2,499 
At 31 January 2026
7,497 
Net book value
At 31 January 2026
7,498 
At 31 January 2025
9,997 
Figures rounded to whole pounds for presentation. Based on a 1 February 2023 amortisation commencement date.
- 5 -
N Rotheram Travel Ltd Notes to the Accounts for the year ended 31 January 2026
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
VAT
2,957 
3,143 
Trade debtors
111 
111 
3,068 
3,254 
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Accruals
350 
350 
7
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Loans from directors
14,351 
16,841 
Director's loan The amount owed to the director at 31 January 2026 was £14,351 (2025: £16,841, as restated). The loan is interest-free and has no agreed repayment schedule. Repayments are made as and when company funds are available. The balance includes expenditure personally funded by the director in connection with the acquisition of the company's franchise rights.
8
Average number of employees
During the year the average number of employees was 0 (2025: 0).
- 6 -