2023-01-012023-12-312023-12-31falseSC442276CANAIRD RIVER COMPANY LIMITED2024-03-2535110iso4217:GBPxbrli:pureSC4422762023-01-01SC4422762023-12-31SC4422762023-01-012023-12-31SC4422762022-01-01SC4422762022-12-31SC4422762022-01-012022-12-31SC442276bus:SmallEntities2023-01-012023-12-31SC442276bus:AuditExempt-NoAccountantsReport2023-01-012023-12-31SC442276bus:FullAccounts2023-01-012023-12-31SC442276bus:PrivateLimitedCompanyLtd2023-01-012023-12-31SC442276core:WithinOneYear2023-12-31SC442276core:AfterOneYear2023-12-31SC442276core:WithinOneYear2022-12-31SC442276core:AfterOneYear2022-12-31SC442276core:ShareCapital2023-12-31SC442276core:SharePremium2023-12-31SC442276core:RevaluationReserve2023-12-31SC442276core:OtherReservesSubtotal2023-12-31SC442276core:RetainedEarningsAccumulatedLosses2023-12-31SC442276core:ShareCapital2022-12-31SC442276core:SharePremium2022-12-31SC442276core:RevaluationReserve2022-12-31SC442276core:OtherReservesSubtotal2022-12-31SC442276core:RetainedEarningsAccumulatedLosses2022-12-31SC442276core:LandBuildings2023-12-31SC442276core:PlantMachinery2023-12-31SC442276core:Vehicles2023-12-31SC442276core:FurnitureFittings2023-12-31SC442276core:OfficeEquipment2023-12-31SC442276core:NetGoodwill2023-12-31SC442276core:IntangibleAssetsOtherThanGoodwill2023-12-31SC442276core:ListedExchangeTraded2023-12-31SC442276core:UnlistedNon-exchangeTraded2023-12-31SC442276core:LandBuildings2022-12-31SC442276core:PlantMachinery2022-12-31SC442276core:Vehicles2022-12-31SC442276core:FurnitureFittings2022-12-31SC442276core:OfficeEquipment2022-12-31SC442276core:NetGoodwill2022-12-31SC442276core:IntangibleAssetsOtherThanGoodwill2022-12-31SC442276core:ListedExchangeTraded2022-12-31SC442276core:UnlistedNon-exchangeTraded2022-12-31SC442276core:LandBuildings2023-01-012023-12-31SC442276core:PlantMachinery2023-01-012023-12-31SC442276core:Vehicles2023-01-012023-12-31SC442276core:FurnitureFittings2023-01-012023-12-31SC442276core:OfficeEquipment2023-01-012023-12-31SC442276core:NetGoodwill2023-01-012023-12-31SC442276core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-31SC442276core:ListedExchangeTraded2023-01-012023-12-31SC442276core:UnlistedNon-exchangeTraded2023-01-012023-12-31SC442276core:MoreThanFiveYears2023-01-012023-12-31SC442276core:Non-currentFinancialInstruments2023-12-31SC442276core:Non-currentFinancialInstruments2022-12-31SC442276dpl:CostSales2023-01-012023-12-31SC442276dpl:DistributionCosts2023-01-012023-12-31SC442276core:LandBuildings2023-01-012023-12-31SC442276core:PlantMachinery2023-01-012023-12-31SC442276core:Vehicles2023-01-012023-12-31SC442276core:FurnitureFittings2023-01-012023-12-31SC442276core:OfficeEquipment2023-01-012023-12-31SC442276dpl:AdministrativeExpenses2023-01-012023-12-31SC442276core:NetGoodwill2023-01-012023-12-31SC442276core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-31SC442276dpl:GroupUndertakings2023-01-012023-12-31SC442276dpl:ParticipatingInterests2023-01-012023-12-31SC442276dpl:GroupUndertakingscore:ListedExchangeTraded2023-01-012023-12-31SC442276core:ListedExchangeTraded2023-01-012023-12-31SC442276dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-01-012023-12-31SC442276core:UnlistedNon-exchangeTraded2023-01-012023-12-31SC442276dpl:CostSales2022-01-012022-12-31SC442276dpl:DistributionCosts2022-01-012022-12-31SC442276core:LandBuildings2022-01-012022-12-31SC442276core:PlantMachinery2022-01-012022-12-31SC442276core:Vehicles2022-01-012022-12-31SC442276core:FurnitureFittings2022-01-012022-12-31SC442276core:OfficeEquipment2022-01-012022-12-31SC442276dpl:AdministrativeExpenses2022-01-012022-12-31SC442276core:NetGoodwill2022-01-012022-12-31SC442276core:IntangibleAssetsOtherThanGoodwill2022-01-012022-12-31SC442276dpl:GroupUndertakings2022-01-012022-12-31SC442276dpl:ParticipatingInterests2022-01-012022-12-31SC442276dpl:GroupUndertakingscore:ListedExchangeTraded2022-01-012022-12-31SC442276core:ListedExchangeTraded2022-01-012022-12-31SC442276dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-01-012022-12-31SC442276core:UnlistedNon-exchangeTraded2022-01-012022-12-31SC442276core:NetGoodwill2023-12-31SC442276core:IntangibleAssetsOtherThanGoodwill2023-12-31SC442276core:LandBuildings2023-12-31SC442276core:PlantMachinery2023-12-31SC442276core:Vehicles2023-12-31SC442276core:FurnitureFittings2023-12-31SC442276core:OfficeEquipment2023-12-31SC442276core:AfterOneYear2023-12-31SC442276core:WithinOneYear2023-12-31SC442276core:ListedExchangeTraded2023-12-31SC442276core:UnlistedNon-exchangeTraded2023-12-31SC442276core:ShareCapital2023-12-31SC442276core:SharePremium2023-12-31SC442276core:RevaluationReserve2023-12-31SC442276core:OtherReservesSubtotal2023-12-31SC442276core:RetainedEarningsAccumulatedLosses2023-12-31SC442276core:NetGoodwill2022-12-31SC442276core:IntangibleAssetsOtherThanGoodwill2022-12-31SC442276core:LandBuildings2022-12-31SC442276core:PlantMachinery2022-12-31SC442276core:Vehicles2022-12-31SC442276core:FurnitureFittings2022-12-31SC442276core:OfficeEquipment2022-12-31SC442276core:AfterOneYear2022-12-31SC442276core:WithinOneYear2022-12-31SC442276core:ListedExchangeTraded2022-12-31SC442276core:UnlistedNon-exchangeTraded2022-12-31SC442276core:ShareCapital2022-12-31SC442276core:SharePremium2022-12-31SC442276core:RevaluationReserve2022-12-31SC442276core:OtherReservesSubtotal2022-12-31SC442276core:RetainedEarningsAccumulatedLosses2022-12-31SC442276core:NetGoodwill2022-01-01SC442276core:IntangibleAssetsOtherThanGoodwill2022-01-01SC442276core:LandBuildings2022-01-01SC442276core:PlantMachinery2022-01-01SC442276core:Vehicles2022-01-01SC442276core:FurnitureFittings2022-01-01SC442276core:OfficeEquipment2022-01-01SC442276core:AfterOneYear2022-01-01SC442276core:WithinOneYear2022-01-01SC442276core:ListedExchangeTraded2022-01-01SC442276core:UnlistedNon-exchangeTraded2022-01-01SC442276core:ShareCapital2022-01-01SC442276core:SharePremium2022-01-01SC442276core:RevaluationReserve2022-01-01SC442276core:OtherReservesSubtotal2022-01-01SC442276core:RetainedEarningsAccumulatedLosses2022-01-01SC442276core:AfterOneYear2023-01-012023-12-31SC442276core:WithinOneYear2023-01-012023-12-31SC442276core:Non-currentFinancialInstrumentscore:CostValuation2023-01-012023-12-31SC442276core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-01-012023-12-31SC442276core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-01-012023-12-31SC442276core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-01-012023-12-31SC442276core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-01-012023-12-31SC442276core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-01-012023-12-31SC442276core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-01-012023-12-31SC442276core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-01-012023-12-31SC442276core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-01-012023-12-31SC442276core:Non-currentFinancialInstrumentscore:CostValuation2023-12-31SC442276core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-12-31SC442276core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-12-31SC442276core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-12-31SC442276core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-12-31SC442276core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-12-31SC442276core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-12-31SC442276core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-12-31SC442276core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-12-31SC442276core:Non-currentFinancialInstrumentscore:CostValuation2022-12-31SC442276core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-12-31SC442276core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-12-31SC442276core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-12-31SC442276core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-12-31SC442276core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-12-31SC442276core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-12-31SC442276core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-12-31SC442276core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-12-31SC442276bus:Director12023-01-012023-12-31SC442276bus:Director22023-01-012023-12-31SC442276bus:Director32023-01-012023-12-31SC442276bus:Director42023-01-012023-12-31

CANAIRD RIVER COMPANY LIMITED

Registered Number
SC442276
(Scotland)

Unaudited Financial Statements for the Year ended
31 December 2023

CANAIRD RIVER COMPANY LIMITED
Company Information
for the year from 1 January 2023 to 31 December 2023

Directors

CURTIS, Nicholas Simon
DACRE, Alexander Peter
DACRE, Paul Michael
MCKELLAR, James Robert

Company Secretary

MCKELLAR, James

Registered Address

Langwell Lodge
Langwell Estate
Nr Ullapool
IV26 2TP

Registered Number

SC442276 (Scotland)
CANAIRD RIVER COMPANY LIMITED
Balance Sheet as at
31 December 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets36,213,4796,360,873
6,213,4796,360,873
Current assets
Debtors503,082249,817
Cash at bank and on hand304,648180,088
807,730429,905
Creditors amounts falling due within one year4(2,196,199)(2,972,134)
Net current assets (liabilities)(1,388,469)(2,542,229)
Total assets less current liabilities4,825,0103,818,644
Provisions for liabilities(1,234,979)(803,835)
Net assets3,590,0313,014,809
Capital and reserves
Called up share capital10,00010,000
Profit and loss account3,580,0313,004,809
Shareholders' funds3,590,0313,014,809
The financial statements were approved and authorised for issue by the Board of Directors on 25 March 2024, and are signed on its behalf by:
MCKELLAR, James Robert
Director
Registered Company No. SC442276
CANAIRD RIVER COMPANY LIMITED
Notes to the Financial Statements
for the year ended 31 December 2023

1.Accounting policies
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.
Statement of compliance
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.
Revenue from sale of goods
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
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.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
2.Average number of employees

20232022
Average number of employees during the year00
3.Tangible fixed assets

Land & buildings

Plant & machinery

Total

£££
Cost or valuation
At 01 January 2319,5407,227,1847,246,724
At 31 December 2319,5407,227,1847,246,724
Depreciation and impairment
At 01 January 23-885,851885,851
Charge for year-147,394147,394
At 31 December 23-1,033,2451,033,245
Net book value
At 31 December 2319,5406,193,9396,213,479
At 31 December 2219,5406,341,3336,360,873
4.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables10,08317
Amounts owed to related parties1,890,0002,840,000
Taxation and social security132,75220,473
Accrued liabilities and deferred income163,364111,644
Total2,196,1992,972,134
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.