Caseware UK (AP4) 2022.0.179 2022.0.179 2023-03-312023-03-31trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false2022-09-01No description of principal activity2false SC745758 2022-08-31 SC745758 2022-09-01 2023-03-31 SC745758 2021-09-01 2022-08-31 SC745758 2023-03-31 SC745758 c:CompanySecretary1 2022-09-01 2023-03-31 SC745758 c:Director1 2022-09-01 2023-03-31 SC745758 c:Director1 2023-03-31 SC745758 c:Director2 2022-09-01 2023-03-31 SC745758 c:Director2 2023-03-31 SC745758 c:RegisteredOffice 2022-09-01 2023-03-31 SC745758 d:CurrentFinancialInstruments 2023-03-31 SC745758 d:ShareCapital 2023-03-31 SC745758 d:RetainedEarningsAccumulatedLosses 2023-03-31 SC745758 c:OrdinaryShareClass1 2022-09-01 2023-03-31 SC745758 c:OrdinaryShareClass1 2023-03-31 SC745758 c:FRS102 2022-09-01 2023-03-31 SC745758 c:AuditExempt-NoAccountantsReport 2022-09-01 2023-03-31 SC745758 c:FullAccounts 2022-09-01 2023-03-31 SC745758 c:PrivateLimitedCompanyLtd 2022-09-01 2023-03-31 SC745758 d:Subsidiary1 2022-09-01 2023-03-31 SC745758 d:Subsidiary1 1 2022-09-01 2023-03-31 SC745758 d:Subsidiary2 2022-09-01 2023-03-31 SC745758 d:Subsidiary2 1 2022-09-01 2023-03-31 SC745758 6 2022-09-01 2023-03-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC745758










OSHIATAU LTD
FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2023

 
OSHIATAU LTD
 

COMPANY INFORMATION


Directors
Mr I Muir (appointed 29 September 2022)
Mrs R Muir (appointed 29 September 2022)




Company secretary
Mrs R Muir



Registered number
SC745758



Registered office
Pentland House
Saltire Centre

Glenrothes

Fife

KY6 2AH




Accountants
EQ Accountants LLP
Chartered Accountants

Pentland House

Saltire Centre

Glenrothes

Fife

KY6 2AH





 
OSHIATAU LTD
REGISTERED NUMBER: SC745758

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2023

2023
£

Fixed assets
  

Investments
 4 
200

  
200

Current assets
  

Debtors: amounts falling due within one year
 5 
500,000

  
500,000

Total assets less current liabilities
  
 
 
500,200

  

Net assets
  
500,200


Capital and reserves
  

Called up share capital 
 6 
200

Profit and loss account
  
500,000

  
500,200


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 period 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 profit and loss account 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 24 October 2023.




Mr I Muir
Mrs R Muir
Director
Director

The notes on pages 2 to 3 form part of these financial statements.
Page 1

 
OSHIATAU LTD
 

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

1.


General information

Oshiatau Ltd is a private company, limited by shares, incorporated in Scotland with registration number SC745758. The registered office address is Pentland House, Saltire Centre, Glenrothes, Fife, Scotland, KY6 2AH.
The Company was incorporated on 29 September 2022 and the accounting period was shortened to 31 March 2023.
The financial statements are presented in Sterling which is the functional currency of the Company and rounded to the nearest £1.

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

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.3

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.


3.


Employees

The average monthly number of employees, including directors, during the period was 2.

Page 2

 
OSHIATAU LTD
 

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

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


Additions
200



At 31 March 2023
200





Subsidiary undertakings


The following were subsidiary undertakings of the Company:

Name

Class of shares

Holding

Muir Walker & Pride Ltd
Ordinary
100%
Lunanburgh Holdings Limited
Ordinary
100%

On 1 November 2022, the company acquired 100 ordinary shares of £1 each of Muir Walker & Pride Ltd and 100 ordinary shares of £1 each from Lunanburgh Holdings Limited.


5.


Debtors

2023
£


Amounts owed by group undertakings
500,000



6.


Share capital

2023
£
Allotted, called up and fully paid


200 Ordinary shares of £1.00 each
200


On 29 September 2022, the company was incorporated and issued 1 ordinary share of £1 each, which remained unpaid.   On 1 November 2022, as part of the acquisition outlined in note 4, the company issued a further 199 ordinary shares of £1 each and the unpaid share was credited as fully paid.


Page 3