Caseware UK (AP4) 2022.0.179 2022.0.179 2023-04-302023-04-30No description of principal activity32022-05-01false3falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. SC366965 2022-05-01 2023-04-30 SC366965 2021-05-01 2022-04-30 SC366965 2023-04-30 SC366965 2022-04-30 SC366965 c:Director1 2022-05-01 2023-04-30 SC366965 c:Director2 2022-05-01 2023-04-30 SC366965 c:Director3 2022-05-01 2023-04-30 SC366965 c:RegisteredOffice 2022-05-01 2023-04-30 SC366965 d:CurrentFinancialInstruments 2023-04-30 SC366965 d:CurrentFinancialInstruments 2022-04-30 SC366965 d:Non-currentFinancialInstruments 2023-04-30 SC366965 d:Non-currentFinancialInstruments 2022-04-30 SC366965 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 SC366965 d:CurrentFinancialInstruments d:WithinOneYear 2022-04-30 SC366965 d:ShareCapital 2023-04-30 SC366965 d:ShareCapital 2022-04-30 SC366965 d:RetainedEarningsAccumulatedLosses 2023-04-30 SC366965 d:RetainedEarningsAccumulatedLosses 2022-04-30 SC366965 c:OrdinaryShareClass1 2022-05-01 2023-04-30 SC366965 c:OrdinaryShareClass1 2023-04-30 SC366965 c:OrdinaryShareClass1 2022-04-30 SC366965 c:FRS102 2022-05-01 2023-04-30 SC366965 c:AuditExempt-NoAccountantsReport 2022-05-01 2023-04-30 SC366965 c:FullAccounts 2022-05-01 2023-04-30 SC366965 c:PrivateLimitedCompanyLtd 2022-05-01 2023-04-30 SC366965 2 2022-05-01 2023-04-30 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC366965










COLLESSIE FEEDS LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023

 
COLLESSIE FEEDS LIMITED
 

COMPANY INFORMATION


Directors
Mr R Black 
Mr P Black 
Mr M Black 




Registered number
SC366965



Registered office
14 City Quay

Dundee

DD1 3JA




Accountants
EQ Accountants LLP
Chartered Accountants

14 City Quay

Dundee

DD1 3JA





 
COLLESSIE FEEDS LIMITED
REGISTERED NUMBER: SC366965

STATEMENT OF FINANCIAL POSITION
AS AT 30 APRIL 2023

2023
2022
£
£

  

Current assets
  

Debtors
 4 
437,016
383,236

  
437,016
383,236

Creditors: amounts falling due within one year
 5 
(12,057)
(7,230)

Net current assets
  
 
 
424,959
 
 
376,006

Total assets less current liabilities
  
424,959
376,006

  

Net assets
  
424,959
376,006


Capital and reserves
  

Called up share capital 
 6 
100
100

Profit and loss account
  
424,859
375,906

  
424,959
376,006


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 income and retained earnings 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 2 October 2023.




Mr M Black
Director

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

 
COLLESSIE FEEDS LIMITED
 

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

1.


General information

The company is limited by shares and incorporated in Scotland. The address of the registered office is
14 City Quay, Dundee, Scotland, DD1 3JA.
The financial statements are presented in sterling which is the functional currency of the company
rounded to the nearest £

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

The company's business is farming and the supply of animal feed through participation in the  partnership of R H Black. Turnover comprises the company's share of partnership profits and losses for each year. 

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Taxation

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.

 
2.5

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

 
COLLESSIE FEEDS LIMITED
 

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

3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2022 - 3).


4.


Debtors

2023
2022
£
£

Due after more than one year

Amounts owed by joint ventures and associated undertakings
400,000
350,000

400,000
350,000

Due within one year

Amounts owed by joint ventures and associated undertakings
37,016
33,236

437,016
383,236



5.


Creditors: Amounts falling due within one year

2023
2022
£
£

Other creditors
11,322
6,495

Accruals and deferred income
735
735

12,057
7,230



6.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



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



Page 3