2022-03-012023-02-282023-02-28falseSC416531CUAICH PHARMA 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CUAICH PHARMA LIMITED

Registered Number
SC416531
(Scotland)

Unaudited Financial Statements for the Year ended
28 February 2023

CUAICH PHARMA LIMITED
Company Information
for the year from 1 March 2022 to 28 February 2023

Director

VIS, Peter Willem

Registered Address

11 Loch Na Leoba Road
Newtonmore
PH20 1BW

Registered Number

SC416531 (Scotland)
CUAICH PHARMA LIMITED
Balance Sheet as at
28 February 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets542,02638,166
Investments6177,782177,782
219,808215,948
Current assets
Debtors713,29211,565
Cash at bank and on hand132,97387,807
146,26599,372
Creditors amounts falling due within one year8(33,653)(19,248)
Net current assets (liabilities)112,61280,124
Total assets less current liabilities332,420296,072
Creditors amounts falling due after one year9(58,842)(78,718)
Net assets273,578217,354
Capital and reserves
Called up share capital5050
Share premium(38,952)(38,953)
Profit and loss account312,480256,257
Shareholders' funds273,578217,354
The financial statements were approved and authorised for issue by the Director on 20 November 2023, and are signed on its behalf by:
VIS, Peter Willem
Director
Registered Company No. SC416531
CUAICH PHARMA LIMITED
Notes to the Financial Statements
for the year ended 28 February 2023

1.Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Fixtures and fittings2
Vehicles4
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Investments policy
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
4.Employee information

20232022
Average number of employees during the year11
5.Property, plant and equipment

Vehicles

Fixtures & fittings

Total

£££
Cost or valuation
At 01 March 2250,89083151,721
Additions56,035256,037
Disposals(50,890)-(50,890)
At 28 February 2356,03583356,868
Depreciation and impairment
At 01 March 2212,72283313,555
Charge for year14,009-14,009
On disposals(12,722)-(12,722)
At 28 February 2314,00983314,842
Net book value
At 28 February 2342,026-42,026
At 28 February 2238,168(2)38,166
6.Fixed asset investments

Investments in groups1

Loans to groups2

Total

£££
Cost or valuation
At 01 March 2257177,724177,781
At 28 February 2357177,724177,781
Impairment
At 01 March 22-(1)(1)
At 28 February 23-(1)(1)
Net book value
At 28 February 2357177,725177,782
At 28 February 2257177,725177,782

Notes

1Investments in group undertakings and participating interests
2Loans to group undertakings and participating interests
7.Debtors

2023

2022

££
Trade debtors / trade receivables13,13011,458
Other debtors162107
Total13,29211,565
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
8.Creditors within one year

2023

2022

££
Bank borrowings and overdrafts9,3249,324
Taxation and social security20,4987,858
Other creditors3,7302,066
Accrued liabilities and deferred income101-
Total33,65319,248
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
9.Creditors after one year

2023

2022

££
Other creditors58,84278,718
Total58,84278,718