Caseware UK (AP4) 2022.0.179 2022.0.179 2023-08-312023-08-3132022-09-01falseNo description of principal activity3truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC509929 2022-09-01 2023-08-31 SC509929 2021-09-01 2022-08-31 SC509929 2023-08-31 SC509929 2022-08-31 SC509929 c:Director1 2022-09-01 2023-08-31 SC509929 c:Director3 2022-09-01 2023-08-31 SC509929 c:Director4 2022-09-01 2023-08-31 SC509929 c:RegisteredOffice 2022-09-01 2023-08-31 SC509929 d:CurrentFinancialInstruments 2023-08-31 SC509929 d:CurrentFinancialInstruments 2022-08-31 SC509929 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 SC509929 d:CurrentFinancialInstruments d:WithinOneYear 2022-08-31 SC509929 d:ShareCapital 2023-08-31 SC509929 d:ShareCapital 2022-08-31 SC509929 d:RetainedEarningsAccumulatedLosses 2023-08-31 SC509929 d:RetainedEarningsAccumulatedLosses 2022-08-31 SC509929 c:OrdinaryShareClass1 2022-09-01 2023-08-31 SC509929 c:OrdinaryShareClass1 2023-08-31 SC509929 c:OrdinaryShareClass1 2022-08-31 SC509929 c:OrdinaryShareClass2 2022-09-01 2023-08-31 SC509929 c:OrdinaryShareClass2 2023-08-31 SC509929 c:OrdinaryShareClass2 2022-08-31 SC509929 c:OrdinaryShareClass3 2022-09-01 2023-08-31 SC509929 c:OrdinaryShareClass3 2023-08-31 SC509929 c:OrdinaryShareClass3 2022-08-31 SC509929 c:OrdinaryShareClass4 2022-09-01 2023-08-31 SC509929 c:OrdinaryShareClass4 2023-08-31 SC509929 c:OrdinaryShareClass4 2022-08-31 SC509929 c:FRS102 2022-09-01 2023-08-31 SC509929 c:AuditExempt-NoAccountantsReport 2022-09-01 2023-08-31 SC509929 c:FullAccounts 2022-09-01 2023-08-31 SC509929 c:PrivateLimitedCompanyLtd 2022-09-01 2023-08-31 SC509929 e:PoundSterling 2022-09-01 2023-08-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC509929










MCCALL ENERGY LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023

 
MCCALL ENERGY LIMITED
 

COMPANY INFORMATION


DIRECTORS
I H L McCall 
A L McCall 
A R L McCall 




REGISTERED NUMBER
SC509929



REGISTERED OFFICE
Westby
64 West High Street

Forfar

Angus

DD8 1BJ




ACCOUNTANTS
EQ Accountants Limited
Chartered Accountants

Westby

64 West High Street

Forfar

Angus

DD8 1BJ





 
MCCALL ENERGY LIMITED
REGISTERED NUMBER: SC509929

STATEMENT OF FINANCIAL POSITION
AS AT 31 AUGUST 2023

2023
2022
£
£

FIXED ASSETS
  

Investments
 4 
505
505

  
505
505

CURRENT ASSETS
  

Debtors: amounts falling due within one year
 5 
326,377
324,564

  
326,377
324,564

Creditors: amounts falling due within one year
 6 
(229,436)
(256,131)

NET CURRENT ASSETS
  
 
 
96,941
 
 
68,433

TOTAL ASSETS LESS CURRENT LIABILITIES
  
97,446
68,938

  

NET ASSETS
  
97,446
68,938


CAPITAL AND RESERVES
  

Called up share capital 
 7 
100
100

Profit and loss account
  
97,346
68,838

  
97,446
68,938


Page 1

 
MCCALL ENERGY LIMITED
REGISTERED NUMBER: SC509929

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 AUGUST 2023

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 28 March 2024.




A L McCall
Director

The notes on pages 3 to 4 form part of these financial statements.

Page 2

 
MCCALL ENERGY LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023

1.


GENERAL INFORMATION

The entity is a Limited Company registered in Scotland. With the registered office being situated at Westby, 64 West High Street, Forfar, DD8 1BJ. The main place of operation is Henderston Farm, Newtyle, Perthshire, PH2 8UT.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

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.

 
2.3

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.

 
2.4

DIVIDENDS

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


EMPLOYEES

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

Page 3

 
MCCALL ENERGY LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023

4.


FIXED ASSET INVESTMENTS





Investments in subsidiary companies

£



COST OR VALUATION


At 1 September 2022
505



At 31 August 2023
505





5.


DEBTORS

2023
2022
£
£


Trade debtors
26,377
24,564

Other debtors
300,000
300,000

326,377
324,564



6.


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2023
2022
£
£

Other loans
223,684
252,185

Other creditors
4,792
2,986

Accruals and deferred income
960
960

229,436
256,131



7.


SHARE CAPITAL

2023
2022
£
£
ALLOTTED, CALLED UP AND FULLY PAID



55 (2022 - 55) Ordinary A shares of £1.00 each
55
55
20 (2022 - 20) Ordinary B shares of £1.00 each
20
20
20 (2022 - 20) Ordinary C shares of £1.00 each
20
20
5 (2022 - 5) Ordinary D shares of £1.00 each
5
5

100

100



Page 4