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Registered Number: SC695736
Scotland

 

 

 

STRATHAVEN CASTLES LTD


Abridged Accounts
 


Period of accounts

Start date: 01 April 2022

End date: 31 March 2023
Chartered Accountant's report to the Board of Directors on the preparation of the unaudited statutory accounts of Strathaven Castles Ltd for the year ended 31 March 2023


In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Strathaven Castles Ltd for the year ended 31 March 2023 as set out on pages titled Income Statement and Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants of Scotland, we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.
This report is made solely to the Board of Directors of Strathaven Castles Ltd, as a body, in accordance with the terms of our engagement letter dated 01 March 2022.

Our work has been undertaken solely to prepare for your approval the accounts of Strathaven Castles Ltd and state those matters that we have agreed to state to the Board of Directors of Strathaven Castles Ltd, as a body, in this report in accordance with the requirements of the Institute of Chartered Accountants of Scotland as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Strathaven Castles Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Strathaven Castles Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Strathaven Castles Ltd.

You consider that Strathaven Castles Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of Strathaven Castles Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.



....................................................
Colin Dempster, M.A., C.A.
Colin A Dempster Chartered Accountant
39 Bridge Street
STRATHAVEN
ML10 6AN
24 December 2023
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 8,893    7,903 
8,893    7,903 
Current assets      
Debtors 39    41 
Cash at bank and in hand 354    217 
393    258 
Creditors: amount falling due within one year (450)   (427)
Net current liabilities (57)   (169)
 
Total assets less current liabilities 8,836    7,734 
Creditors: amount falling due after more than one year (10,558)   (9,213)
Net liabilities (1,722)   (1,479)
 

Capital and reserves
     
Called up share capital 4 1,000    1,000 
Profit and loss account (2,722)   (2,479)
Shareholder's funds (1,722)   (1,479)
 


For the year ended 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 24 December 2023 and were signed by:


-------------------------------
Gary Joseph Henderson
Director
2
General Information
Strathaven Castles Ltd is a private company, limited by shares, registered in Scotland, registration number SC695736, registration address 48a Colinhill Road, Strathaven, Scotland, ML10 6HF.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The accounts have been prepared on the going concern basis on the understanding that the director shareholder will continue to financially support the company during this uncertain period.
Turnover
Turnover comprises the invoiced value of services supplied by the company. The company is not registered for Value Added Tax.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Tangible fixed assets
Tangible fixed assets are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery Various % Straight Line
2.

Average number of employees

Average number of employees during the year was 2 (2022 : 0).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Total
  £   £
At 01 April 2022 9,638    9,638 
Additions 3,940    3,940 
Disposals  
At 31 March 2023 13,578    13,578 
Depreciation
At 01 April 2022 1,735    1,735 
Charge for year 2,950    2,950 
On disposals  
At 31 March 2023 4,685    4,685 
Net book values
Closing balance as at 31 March 2023 8,893    8,893 
Opening balance as at 01 April 2022 7,903    7,903 


4.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
1,000 Ordinary shares of £1.00 each 1,000    1,000 
1,000    1,000 

3