REGISTERED NUMBER: |
Unaudited Financial Statements for the Year Ended 30 March 2023 |
for |
Carlingnose Associates Limited |
REGISTERED NUMBER: |
Unaudited Financial Statements for the Year Ended 30 March 2023 |
for |
Carlingnose Associates Limited |
Carlingnose Associates Limited (Registered number: SC318391) |
Contents of the Financial Statements |
for the Year Ended 30 March 2023 |
Page |
Company Information | 1 |
Balance Sheet | 2 |
Notes to the Financial Statements | 4 |
Carlingnose Associates Limited |
Company Information |
for the Year Ended 30 March 2023 |
DIRECTORS: |
REGISTERED OFFICE: |
REGISTERED NUMBER: |
Carlingnose Associates Limited (Registered number: SC318391) |
Balance Sheet |
30 March 2023 |
30.3.23 | 30.3.22 |
Notes | £ | £ | £ | £ |
FIXED ASSETS |
Intangible assets | 4 |
Investments | 5 |
CURRENT ASSETS |
Debtors | 6 |
Investments | 7 |
Cash at bank |
CREDITORS |
Amounts falling due within one year | 8 |
NET CURRENT ASSETS/(LIABILITIES) | ( |
) |
TOTAL ASSETS LESS CURRENT LIABILITIES |
CAPITAL AND RESERVES |
Called up share capital |
Retained earnings |
SHAREHOLDERS' FUNDS |
The directors acknowledge their responsibilities for: |
(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and |
(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company. |
Carlingnose Associates Limited (Registered number: SC318391) |
Balance Sheet - continued |
30 March 2023 |
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered. |
The financial statements were approved by the Board of Directors and authorised for issue on |
Carlingnose Associates Limited (Registered number: SC318391) |
Notes to the Financial Statements |
for the Year Ended 30 March 2023 |
1. | STATUTORY INFORMATION |
Carlingnose Associates Limited is a |
2. | ACCOUNTING POLICIES |
Basis of preparing the financial statements |
Pension costs and other post-retirement benefits |
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate. |
Turnover |
Turnover represents the fee income earned in the year. Unfortunately the Directors failed to win any new contracts during the year. |
Goodwill |
Goodwill represented the amount invested in Haines Watts Scotland in 2008. It was not being amortised as, in the opinion of the directors, its value would be maintained and was subject to an annual impairment review. |
It was disposed of during the year for an amount considerably in excess of its carrying value. |
Investments |
Investments are stated at Market Value at the Balance Sheet date with any surplus on cost on the revaluation being reflected net of tax in the Fair Value Reserve. Any deficit on cost arising on revaluation is charged to Profit and Loss Account. |
3. | EMPLOYEES AND DIRECTORS |
The average number of employees during the year was |
4. | INTANGIBLE FIXED ASSETS |
Goodwill |
£ |
COST |
At 31 March 2022 |
Disposals | ( |
) |
At 30 March 2023 |
NET BOOK VALUE |
At 30 March 2023 |
At 30 March 2022 |
Carlingnose Associates Limited (Registered number: SC318391) |
Notes to the Financial Statements - continued |
for the Year Ended 30 March 2023 |
5. | FIXED ASSET INVESTMENTS |
Other |
investments |
£ |
COST OR VALUATION |
At 31 March 2022 |
Additions |
Disposals | ( |
) |
Revaluations |
At 30 March 2023 |
NET BOOK VALUE |
At 30 March 2023 |
At 30 March 2022 |
Cost or valuation at 30 March 2023 is represented by: |
Other |
investments |
£ |
Valuation in 2021 | 15 |
Valuation in 2022 | (4,879 | ) |
Valuation in 2023 | 3,930 |
Cost | 65,774 |
64,840 |
6. | DEBTORS |
30.3.23 | 30.3.22 |
£ | £ |
Amounts falling due within one year: |
Trade debtors |
Amounts falling due after more than one year: |
Trade debtors |
Aggregate amounts |
7. | CURRENT ASSET INVESTMENTS |
30.3.23 | 30.3.22 |
£ | £ |
Other |
Carlingnose Associates Limited (Registered number: SC318391) |
Notes to the Financial Statements - continued |
for the Year Ended 30 March 2023 |
8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
30.3.23 | 30.3.22 |
£ | £ |
Taxation and social security |
Other creditors |
9. | RELATED PARTY DISCLOSURES |
Included with "Other creditors" is an amount of £261,931 due to a Director. The loan carries no interest and there are no fixed repayment terms. |
10. | ULTIMATE CONTROLLING PARTY |
The controlling party is F H Kerr B Com CA. |