Caseware UK (AP4) 2022.0.179 2022.0.179 2023-06-302023-06-30true2022-07-01No description of principal activity44falsetrue SC554333 2022-07-01 2023-06-30 SC554333 2021-07-01 2022-06-30 SC554333 2023-06-30 SC554333 2022-06-30 SC554333 c:Director1 2022-07-01 2023-06-30 SC554333 c:Director2 2022-07-01 2023-06-30 SC554333 c:Director3 2022-07-01 2023-06-30 SC554333 c:Director4 2022-07-01 2023-06-30 SC554333 c:RegisteredOffice 2022-07-01 2023-06-30 SC554333 d:CurrentFinancialInstruments 2023-06-30 SC554333 d:CurrentFinancialInstruments 2022-06-30 SC554333 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 SC554333 d:CurrentFinancialInstruments d:WithinOneYear 2022-06-30 SC554333 d:ShareCapital 2023-06-30 SC554333 d:ShareCapital 2022-06-30 SC554333 d:RetainedEarningsAccumulatedLosses 2023-06-30 SC554333 d:RetainedEarningsAccumulatedLosses 2022-06-30 SC554333 c:OrdinaryShareClass1 2022-07-01 2023-06-30 SC554333 c:OrdinaryShareClass1 2023-06-30 SC554333 c:OrdinaryShareClass1 2022-06-30 SC554333 c:EntityHasNeverTraded 2022-07-01 2023-06-30 SC554333 c:FRS102 2022-07-01 2023-06-30 SC554333 c:AuditExempt-NoAccountantsReport 2022-07-01 2023-06-30 SC554333 c:FullAccounts 2022-07-01 2023-06-30 SC554333 c:PrivateLimitedCompanyLtd 2022-07-01 2023-06-30 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC554333










LUTHER FARM SHOP LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

 
LUTHER FARM SHOP LIMITED
 

COMPANY INFORMATION


DIRECTORS
Mrs C L Hopkinson 
Mrs H M Robertson 
J A Robertson 
J D Robertson 




REGISTERED NUMBER
SC554333



REGISTERED OFFICE
Kennels Cottage
Lindertis

Kirriemuir

Angus

DD8 5NT




ACCOUNTANTS
EQ Accountants LLP
Chartered Accountants

Westby

64 West High Street

Forfar

Angus

DD8 1BJ





 
LUTHER FARM SHOP LIMITED
REGISTERED NUMBER: SC554333

STATEMENT OF FINANCIAL POSITION
AS AT 30 JUNE 2023

2023
2022
£
£

  

CURRENT ASSETS
  

Debtors: amounts falling due within one year
 4 
141,230
137,363

Bank and cash balances
  
1,981
965

  
143,211
138,328

Creditors: amounts falling due within one year
 5 
(150,758)
(144,991)

NET CURRENT LIABILITIES
  
 
 
(7,547)
 
 
(6,663)

TOTAL ASSETS LESS CURRENT LIABILITIES
  
(7,547)
(6,663)

  

NET LIABILITIES
  
(7,547)
(6,663)


CAPITAL AND RESERVES
  

Called up share capital 
  
100
100

Profit and loss account
  
(7,647)
(6,763)

  
(7,547)
(6,663)


For the year ended 30 June 2023 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

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 24 October 2023.




Mrs C L Hopkinson
Director

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

Page 1

 
LUTHER FARM SHOP LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

1.


GENERAL INFORMATION

Luther Farm Services Limited is a private company, limited by shares, incorporated in Scotland with registration number SC554333.  The registered office is Kennels Cottage, Lindertis, Kirriemuir, DD8 5NT. The company's functional and presentational currency is GBP.

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.

 
2.2

GOING CONCERN

The accounts have been prepared on the going concern basis. The balance sheet shows net liabilities and the company is dependent on the supprt from the directors and the bank. The directors have confirmed that they will intent to support the company for the foreseeable future.

 
2.3

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.

Page 2

 
LUTHER FARM SHOP LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

3.


EMPLOYEES

The average monthly number of employees, including directors, during the year was 4 (2022 - 4).


4.


DEBTORS

2023
2022
£
£


Other debtors
1,121
2,060

Prepayments and accrued income
140,109
135,303

141,230
137,363



5.


CREDITORS: Amounts falling due within one year

2023
2022
£
£

Other loans
63,316
57,550

Other creditors
86,342
86,341

Accruals and deferred income
1,100
1,100

150,758
144,991



6.


SHARE CAPITAL

2023
2022
£
£
Allotted, called up and fully paid



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



Page 3