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2021-09-01 2022-08-31 SC271465 dpl-frs:CostSales dpl-frs:Item7 2021-08-31 SC271465 dpl-frs:CostSales dpl-frs:Item7 2022-08-31 SC271465 dpl-frs:DistributionCosts dpl-frs:Item7 2021-09-01 2022-08-31 SC271465 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-09-01 2022-08-31 SC271465 dpl-frs:Item8 2021-09-01 2022-08-31 SC271465 dpl-frs:Item8 2021-08-31 SC271465 dpl-frs:Item8 2022-08-31 SC271465 dpl-frs:CostSales dpl-frs:Item8 2021-09-01 2022-08-31 SC271465 dpl-frs:CostSales dpl-frs:Item8 2021-08-31 SC271465 dpl-frs:CostSales dpl-frs:Item8 2022-08-31 SC271465 dpl-frs:DistributionCosts dpl-frs:Item8 2021-09-01 2022-08-31 SC271465 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-09-01 2022-08-31 SC271465 dpl-frs:Item9 2021-09-01 2022-08-31 SC271465 dpl-frs:Item9 2021-08-31 SC271465 dpl-frs:Item9 2022-08-31 SC271465 dpl-frs:CostSales dpl-frs:Item9 2021-09-01 2022-08-31 SC271465 dpl-frs:CostSales dpl-frs:Item9 2021-08-31 SC271465 dpl-frs:CostSales dpl-frs:Item9 2022-08-31 SC271465 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2022-08-31 SC271465 dpl-frs:Item12 2021-09-01 2022-08-31 SC271465 dpl-frs:Item12 2021-08-31 SC271465 dpl-frs:Item12 2022-08-31 SC271465 dpl-frs:CostSales dpl-frs:Item12 2021-09-01 2022-08-31 SC271465 dpl-frs:CostSales dpl-frs:Item12 2021-08-31 SC271465 dpl-frs:CostSales dpl-frs:Item12 2022-08-31 SC271465 dpl-frs:DistributionCosts dpl-frs:Item12 2021-09-01 2022-08-31 SC271465 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-09-01 2022-08-31 SC271465 1 2021-09-01 2022-08-31 SC271465 frs-countries:Scotland 2021-09-01 2022-08-31
Registered number: SC271465
Hollytree Woodcraft Ltd.
Financial Statements
For the Period 1 September 2022 to 30 September 2023
Gillespie's Fife
Financial Statements
Contents
Page
Accountants' Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—7
Page 1
Accountants' Report
Chartered Accountants' report to the director on the preparation of the unaudited statutory accounts of Hollytree Woodcraft Ltd. for the period 1 September 2022 to 30 September 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Hollytree Woodcraft Ltd. for the period 1 September 2022 to 30 September 2023 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the director of Hollytree Woodcraft Ltd. , as a body, in accordance with the terms of our engagement letter dated 27 February 2015. Our work has been undertaken solely to prepare for your approval the accounts of Hollytree Woodcraft Ltd. and state those matters that we have agreed to state to the director of Hollytree Woodcraft Ltd. , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Hollytree Woodcraft Ltd. and its director, as a body, for our work or for this report.
It is your duty to ensure that Hollytree Woodcraft 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 Hollytree Woodcraft Ltd. . You consider that Hollytree Woodcraft Ltd. is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit of the accounts of Hollytree Woodcraft 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 financial statements.
Signed
9th February 2024
Gillespie's Fife
Accountants
Fric Ajax Way
Methil
Leven
KY8 3RS
Page 1
Page 2
Balance Sheet
Registered number: SC271465
30 September 2023 31 August 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 - 684
- 684
CURRENT ASSETS
Stocks 6 - 620
Debtors 7 10,529 7,687
Cash at bank and in hand 40 401
10,569 8,708
Creditors: Amounts Falling Due Within One Year 8 (2,831 ) (2,769 )
NET CURRENT ASSETS (LIABILITIES) 7,738 5,939
TOTAL ASSETS LESS CURRENT LIABILITIES 7,738 6,623
Creditors: Amounts Falling Due After More Than One Year 9 (1,333 ) (2,200 )
PROVISIONS FOR LIABILITIES
Deferred Taxation - (130 )
NET ASSETS 6,405 4,293
CAPITAL AND RESERVES
Called up share capital 10 2 2
Profit and Loss Account 6,403 4,291
SHAREHOLDERS' FUNDS 6,405 4,293
Page 2
Page 3
For the period 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 David McKeen
Director
9th February 2024
The notes on pages 4 to 7 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Hollytree Woodcraft Ltd. is a private company, limited by shares, incorporated in Scotland, registered number SC271465 . The registered office is Kilgour House Falkland Estate, Falkland, Cupar, Fife, KY15 7AE.
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. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. 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 on the following bases:
Fixtures & Fittings 20% Reducing Balance
Computer Equipment 20% Reducing Balance
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
Corporation tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
Page 4
Page 5
2.6. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: NIL)
- -
4. Intangible Assets
Goodwill
£
Cost
As at 1 September 2022 25,000
As at 30 September 2023 25,000
Amortisation
As at 1 September 2022 25,000
As at 30 September 2023 25,000
Net Book Value
As at 30 September 2023 -
As at 1 September 2022 -
5. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 September 2022 1,961 11,812 13,773
Disposals (1,961 ) (11,812 ) (13,773 )
Depreciation
As at 1 September 2022 1,905 11,184 13,089
Disposals (1,905 ) (11,184 ) (13,089 )
As at 30 September 2023 - - -
Net Book Value
As at 30 September 2023 - - -
As at 1 September 2022 56 628 684
Page 5
Page 6
6. Stocks
30 September 2023 31 August 2022
£ £
Stock - 620
- 620
7. Debtors
30 September 2023 31 August 2022
£ £
Due within one year
S455 Tax 2,636 2,636
Director's loan account 7,893 5,051
10,529 7,687
8. Creditors: Amounts Falling Due Within One Year
30 September 2023 31 August 2022
£ £
Bank loans and overdrafts 800 800
Corporation tax 1,094 1,035
Credit card - (1 )
Accruals and deferred income 937 935
2,831 2,769
9. Creditors: Amounts Falling Due After More Than One Year
30 September 2023 31 August 2022
£ £
Bank loans 1,333 2,200
1,333 2,200
10. Share Capital
30 September 2023 31 August 2022
£ £
Allotted, Called up and fully paid 2 2
Page 6
Page 7
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 September 2022 Amounts advanced Amounts repaid Amounts written off As at 30 September 2023
£ £ £ £ £
Mr David McKeen 5,051 6,912 3,980 - 7,983
The above loan is unsecured, interest free and repayable on demand.
12. Dividends
30 September 2023 31 August 2022
£ £
On equity shares:
Final dividend paid 2,000 850
2,000 850
Final dividends of £3,730 were declared on 9 December 2023.
13. Ultimate Controlling Party
The company's ultimate controlling party is Mr McKeen by virtue of his ownership of 100% of the issued share capital in the company.
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