Caseware UK (AP4) 2022.0.179 2022.0.179 2023-03-312023-03-312false2022-04-01falseNo description of principal activity2trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. SC620714 2022-04-01 2023-03-31 SC620714 2021-04-01 2022-03-31 SC620714 2023-03-31 SC620714 2022-03-31 SC620714 c:Director1 2022-04-01 2023-03-31 SC620714 c:Director2 2022-04-01 2023-03-31 SC620714 c:RegisteredOffice 2022-04-01 2023-03-31 SC620714 d:FreeholdInvestmentProperty 2022-04-01 2023-03-31 SC620714 d:FreeholdInvestmentProperty 2023-03-31 SC620714 d:FreeholdInvestmentProperty 2022-03-31 SC620714 d:CurrentFinancialInstruments 2023-03-31 SC620714 d:CurrentFinancialInstruments 2022-03-31 SC620714 d:Non-currentFinancialInstruments 2023-03-31 SC620714 d:Non-currentFinancialInstruments 2022-03-31 SC620714 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 SC620714 d:CurrentFinancialInstruments d:WithinOneYear 2022-03-31 SC620714 d:Non-currentFinancialInstruments d:AfterOneYear 2023-03-31 SC620714 d:Non-currentFinancialInstruments d:AfterOneYear 2022-03-31 SC620714 d:ShareCapital 2023-03-31 SC620714 d:ShareCapital 2022-03-31 SC620714 d:RetainedEarningsAccumulatedLosses 2023-03-31 SC620714 d:RetainedEarningsAccumulatedLosses 2022-03-31 SC620714 c:OrdinaryShareClass1 2022-04-01 2023-03-31 SC620714 c:OrdinaryShareClass1 2023-03-31 SC620714 c:OrdinaryShareClass1 2022-03-31 SC620714 c:FRS102 2022-04-01 2023-03-31 SC620714 c:AuditExempt-NoAccountantsReport 2022-04-01 2023-03-31 SC620714 c:FullAccounts 2022-04-01 2023-03-31 SC620714 c:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 iso4217:GBP xbrli:shares xbrli:pure
Registered number: SC620714










EDENHALL (SCOTLAND) LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

 
EDENHALL (SCOTLAND) LIMITED
 

COMPANY INFORMATION


Directors
Mr R Forster 
Mr J Orr 




Registered number
SC620714



Registered office
Peacehill Farm
Wormit

Newport-On-Tay

DD6 8PJ




Accountants
EQ Accountants LLP
Chartered Accountants

14 City Quay

Dundee

DD1 3JA





 
EDENHALL (SCOTLAND) LIMITED
REGISTERED NUMBER: SC620714

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2023

2023
2022
£
£

Fixed assets
  

Investment property
 4 
1,260,134
900,203

  
1,260,134
900,203

Current assets
  

Debtors: amounts falling due within one year
 5 
50,345
286,545

Cash at bank and in hand
  
49,087
66,749

  
99,432
353,294

Creditors: amounts falling due within one year
 6 
(38,362)
(70,920)

Net current assets
  
 
 
61,070
 
 
282,374

Total assets less current liabilities
  
1,321,204
1,182,577

Creditors: amounts falling due after more than one year
 7 
(1,215,136)
(1,115,136)

Provisions for liabilities
  

Deferred tax
  
(16,651)
(5,315)

  
 
 
(16,651)
 
 
(5,315)

Net assets
  
89,417
62,126


Capital and reserves
  

Called up share capital 
 8 
100
100

Profit and loss account
  
89,317
62,026

  
89,417
62,126


Page 1

 
EDENHALL (SCOTLAND) LIMITED
REGISTERED NUMBER: SC620714

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2023

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question 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 financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 16 October 2023.




Mr R Forster
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
EDENHALL (SCOTLAND) LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

1.


General information

Edenhall (Scotland) Limited is a private company, limited by shares and incorporated in Scotland with the registration number SC620714. The registered office is Peacehill Farm, Wormit, Newport-On-Tay, DD6 8PJ.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

Rendering of services

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of turnover can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Page 3

 
EDENHALL (SCOTLAND) LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

2.Accounting policies (continued)

 
2.3

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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 income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

 
2.4

Investment property

Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.

 
2.5

Provisions for liabilities

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.
Provisions are charged as an expense to profit or loss in the year that the Company becomes aware of the obligation, and are measured at the best estimate at the reporting date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.
When payments are eventually made, they are charged to the provision carried in the Statement of financial position.
Page 4

 
EDENHALL (SCOTLAND) LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

2.Accounting policies (continued)

 
2.6

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Statement of financial position when the Company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2022 - 2).


4.


Investment property


Investment property

£



Valuation


At 1 April 2022
900,203


Additions at cost
359,931



At 31 March 2023
1,260,134

The 2023 valuations were made by the directors, on an open market value for existing use basis.





5.


Debtors

2023
2022
£
£


Trade debtors
38,934
17,814

Other debtors
-
27,870

Prepayments and accrued income
11,411
6,345

Deferred expenditure
-
234,516

50,345
286,545


Page 5

 
EDENHALL (SCOTLAND) LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
4,608
56,182

Accruals and deferred income
19,858
3,226

Other creditors
5,754
4,655

Other taxation and social security
8,142
6,857

38,362
70,920



7.


Creditors: Amounts falling due after more than one year

2023
2022
£
£

Amounts owed to other participating interests
1,215,136
1,115,136

1,215,136
1,115,136



8.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



100 (2022 - 100) Ordinary shares of £1.00 each
100
100



Page 6