Registered number
SC612220
Bogenraith Farm & Estates Limited
Filleted Accounts
31 December 2021
Bogenraith Farm & Estates Limited
Registered number: SC612220
Balance Sheet
as at 31 December 2021
Notes 2021 2020
£ £
Fixed assets
Tangible assets 3 2,138,709 2,009,275
Current assets
Debtors 4 42,864 75,862
Cash at bank and in hand 134,033 77,133
176,897 152,995
Creditors: amounts falling due within one year 5 (2,492,941) (2,410,332)
Net current liabilities (2,316,044) (2,257,337)
Net liabilities (177,335) (248,062)
Capital and reserves
Called up share capital 100 100
Profit and loss account (177,435) (248,162)
Shareholders' funds (177,335) (248,062)
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mr Ciaran Dreelan
Director
Approved by the board on 10 May 2022
Bogenraith Farm & Estates Limited
Notes to the Accounts
for the year ended 31 December 2021
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Freehold buildings over 50 years
Leasehold land and buildings over the lease term
Plant and machinery over 5 years
Fixtures, fittings, tools and equipment over 5 years
2 Employees 2021 2020
Number Number
Average number of persons employed by the company 1 1
3 Tangible fixed assets
Land and buildings Plant and machinery etc Motor vehicles Total
£ £ £ £
Cost
At 1 January 2021 1,669,559 486,675 4,500 2,160,734
Additions - 331,100 - 331,100
Disposals - (94,901) - (94,901)
At 31 December 2021 1,669,559 722,874 4,500 2,396,933
Depreciation
At 1 January 2021 - 150,240 1,219 151,459
Charge for the year - 166,022 1,125 167,147
On disposals - (60,382) - (60,382)
At 31 December 2021 - 255,880 2,344 258,224
Net book value
At 31 December 2021 1,669,559 466,994 2,156 2,138,709
At 31 December 2020 1,669,559 336,435 3,281 2,009,275
4 Debtors 2021 2020
£ £
Trade debtors 31,907 62,340
Amounts owed by group undertakings and undertakings in which the company has a participating interest 4,226 -
Other debtors 6,731 13,522
42,864 75,862
5 Creditors: amounts falling due within one year 2021 2020
£ £
Obligations under finance lease and hire purchase contracts 139,399 -
Trade creditors 14,661 80,241
Taxation and social security costs 8,881 1
Other creditors 2,330,000 2,330,090
2,492,941 2,410,332
6 Other information
Bogenraith Farm & Estates Limited is a private company limited by shares and incorporated in Scotland. Its registered office is:
Durris Lodge
Woodlands of Durris
Banchory
Aberdeen
AB31 6BL
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