Caseware UK (AP4) 2022.0.179 2022.0.179 2023-10-312023-10-31The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.true2022-11-01falsefalseNo description of principal activity11 SC518245 2022-11-01 2023-10-31 SC518245 2021-11-01 2022-10-31 SC518245 2023-10-31 SC518245 2022-10-31 SC518245 c:Director1 2022-11-01 2023-10-31 SC518245 c:RegisteredOffice 2022-11-01 2023-10-31 SC518245 d:CurrentFinancialInstruments 2023-10-31 SC518245 d:CurrentFinancialInstruments 2022-10-31 SC518245 d:CurrentFinancialInstruments d:WithinOneYear 2023-10-31 SC518245 d:CurrentFinancialInstruments d:WithinOneYear 2022-10-31 SC518245 d:ShareCapital 2023-10-31 SC518245 d:ShareCapital 2022-10-31 SC518245 d:RetainedEarningsAccumulatedLosses 2023-10-31 SC518245 d:RetainedEarningsAccumulatedLosses 2022-10-31 SC518245 c:OrdinaryShareClass1 2022-11-01 2023-10-31 SC518245 c:OrdinaryShareClass1 2023-10-31 SC518245 c:OrdinaryShareClass1 2022-10-31 SC518245 c:EntityNoLongerTradingButTradedInPast 2022-11-01 2023-10-31 SC518245 c:FRS102 2022-11-01 2023-10-31 SC518245 c:AuditExempt-NoAccountantsReport 2022-11-01 2023-10-31 SC518245 c:FullAccounts 2022-11-01 2023-10-31 SC518245 c:PrivateLimitedCompanyLtd 2022-11-01 2023-10-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC518245










ORRIN WYNTER LTD
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

 
ORRIN WYNTER LTD
 

COMPANY INFORMATION


Director
Mr David Christie 




Registered number
SC518245



Registered office
10 Albert Road

Falkirk

FK1 5LS




Accountants
EQ Accountants Limited
Chartered Accountants

Pentland House

Saltire Centre

Glenrothes

Fife

KY6 2AH





 
ORRIN WYNTER LTD
REGISTERED NUMBER: SC518245

STATEMENT OF FINANCIAL POSITION
AS AT 31 OCTOBER 2023

2023
2022
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
83,775
83,819

  
83,775
83,819

Creditors: amounts falling due within one year
 5 
(425)
(464)

Net current assets
  
 
 
83,350
 
 
83,355

Total assets less current liabilities
  
83,350
83,355

  

Net assets
  
83,350
83,355


Capital and reserves
  

Called up share capital 
 6 
100
100

Profit and loss account
  
83,250
83,255

  
83,350
83,355


Page 1

 
ORRIN WYNTER LTD
REGISTERED NUMBER: SC518245

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

The director considers 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 director acknowledges his 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 profit and loss account 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 by: 




Mr David Christie
Director

Date: 20 March 2024

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
ORRIN WYNTER LTD
 

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

1.


General information

Orrin Wynter Ltd is a private company, limited by shares and incorporated in Scotland, registration number SC518245. The registered office address is 10 Albert Road, Falkirk, FK1 5LS.
The company did not trade during the year to 31 October 2023.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

Rendering of services

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of turnover can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Page 3

 
ORRIN WYNTER LTD
 

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

2.Accounting policies (continued)

 
2.3

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.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

 
2.4

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.

 
2.5

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 1 (2022 - 1).

Page 4

 
ORRIN WYNTER LTD
 

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

4.


Debtors

2023
2022
£
£


Other debtors
83,775
83,819

83,775
83,819



5.


Creditors: Amounts falling due within one year

2023
2022
£
£

Other taxation and social security
65
104

Accruals and deferred income
360
360

425
464



6.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



100 (2022 - 100) Ordinary Shares shares of £1.00 each
100
100



7.


Related party transactions

Included within debtors is a balance of £37,000 (2022: £37,000) which relates to a loan to Hochy Homes Ltd, a company in which the director is a director and shareholder.
Included within debtors is a balance of £35,406 (2022: £35,445) due from the director. Interest is paid at official rates.


Page 5