Acorah Software Products - Accounts Production 14.5.601 false true true 30 September 2022 1 October 2021 false 1 October 2022 30 September 2023 30 September 2023 SC407141 Mr Christopher Walker true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC407141 2022-09-30 SC407141 2023-09-30 SC407141 2022-10-01 2023-09-30 SC407141 frs-core:CurrentFinancialInstruments 2023-09-30 SC407141 frs-core:PlantMachinery 2023-09-30 SC407141 frs-core:PlantMachinery 2022-09-30 SC407141 frs-core:ShareCapital 2023-09-30 SC407141 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30 SC407141 frs-bus:PrivateLimitedCompanyLtd 2022-10-01 2023-09-30 SC407141 frs-bus:FilletedAccounts 2022-10-01 2023-09-30 SC407141 frs-bus:SmallEntities 2022-10-01 2023-09-30 SC407141 frs-bus:AuditExempt-NoAccountantsReport 2022-10-01 2023-09-30 SC407141 frs-bus:SmallCompaniesRegimeForAccounts 2022-10-01 2023-09-30 SC407141 1 2022-10-01 2023-09-30 SC407141 frs-bus:Director1 2022-10-01 2023-09-30 SC407141 frs-countries:Scotland 2022-10-01 2023-09-30 SC407141 2021-09-30 SC407141 2022-09-30 SC407141 2021-10-01 2022-09-30 SC407141 frs-core:CurrentFinancialInstruments 2022-09-30 SC407141 frs-core:ShareCapital 2022-09-30 SC407141 frs-core:RetainedEarningsAccumulatedLosses 2022-09-30
Registered number: SC407141
Caplich Wind Farm Limited
Unaudited Financial Statements
For The Year Ended 30 September 2023
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC407141
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 573,044 573,044
573,044 573,044
CURRENT ASSETS
Cash at bank and in hand 4 4
4 4
Creditors: Amounts Falling Due Within One Year 5 (710,556 ) (710,556 )
NET CURRENT ASSETS (LIABILITIES) (710,552 ) (710,552 )
TOTAL ASSETS LESS CURRENT LIABILITIES (137,508 ) (137,508 )
NET LIABILITIES (137,508 ) (137,508 )
CAPITAL AND RESERVES
Called up share capital 6 2 2
Profit and Loss Account (137,510 ) (137,510 )
SHAREHOLDERS' FUNDS (137,508) (137,508)
Page 1
Page 2
For the year ending 30 September 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Christopher Walker
Director
15/04/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Caplich Wind Farm Limited is a private company, limited by shares, incorporated in Scotland, registered number SC407141 . The registered office is Muirhall Farm, Auchengray, Carnwath, Lanark, South Lanarkshire, ML11 8LL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
At the balance sheet date, the company had net current liabilities of £710,552 (2021 - £710,552) and net liabilities of £137,508 (2021 - £137,508). These financial statements have been prepared on a going concern basis on the understanding that the company's creditors will continue to financially support the company for the foreseeable future. Having established this support, the director believes that the going concern basis is appropriate and accordingly the financial statements do not include any adjustments that would arise should the support of the creditors be withdrawn.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives. Assets under construction are not depreciated.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: NIL)
- -
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 October 2022 573,044
As at 30 September 2023 573,044
Net Book Value
As at 30 September 2023 573,044
As at 1 October 2022 573,044
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Other creditors 151,208 151,208
Amounts owed to group undertakings 559,348 559,348
710,556 710,556
6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
Page 3
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7. Related Party Transactions
The company is a wholly owned subsidiary of Muirhall WWS LLP and has taken advantage of the exemption included within FRS 102 not to disclose transactions with Muirhall WWS LLP or other wholly owned subsidiaries within the group.
lncluded within other creditors is a loan of £151,208 (2022 - £151,208) due to a related party controlled by the director. 
8. Ultimate Controlling Party
The immediate parent entity is Muirhall WWS LLP. The director considers there to be no ultimate controlling party.
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