2023-03-012024-02-292024-02-29falseSC274412CADHAM CONSULTANCY LTD.2024-04-1870229iso4217:GBPxbrli:pureSC2744122023-03-01SC2744122024-02-29SC2744122023-03-012024-02-29SC2744122022-03-01SC2744122023-02-28SC2744122022-03-012023-02-28SC274412bus:SmallEntities2023-03-012024-02-29SC274412bus:AuditExempt-NoAccountantsReport2023-03-012024-02-29SC274412bus:FullAccounts2023-03-012024-02-29SC274412bus:PrivateLimitedCompanyLtd2023-03-012024-02-29SC274412core:WithinOneYear2024-02-29SC274412core:AfterOneYear2024-02-29SC274412core:WithinOneYear2023-02-28SC274412core:AfterOneYear2023-02-28SC274412core:ShareCapital2024-02-29SC274412core:SharePremium2024-02-29SC274412core:RevaluationReserve2024-02-29SC274412core:OtherReservesSubtotal2024-02-29SC274412core:RetainedEarningsAccumulatedLosses2024-02-29SC274412core:ShareCapital2023-02-28SC274412core:SharePremium2023-02-28SC274412core:RevaluationReserve2023-02-28SC274412core:OtherReservesSubtotal2023-02-28SC274412core:RetainedEarningsAccumulatedLosses2023-02-28SC274412core:LandBuildings2024-02-29SC274412core:PlantMachinery2024-02-29SC274412core:Vehicles2024-02-29SC274412core:FurnitureFittings2024-02-29SC274412core:OfficeEquipment2024-02-29SC274412core:NetGoodwill2024-02-29SC274412core:IntangibleAssetsOtherThanGoodwill2024-02-29SC274412core:ListedExchangeTraded2024-02-29SC274412core:UnlistedNon-exchangeTraded2024-02-29SC274412core:LandBuildings2023-02-28SC274412core:PlantMachinery2023-02-28SC274412core:Vehicles2023-02-28SC274412core:FurnitureFittings2023-02-28SC274412core:OfficeEquipment2023-02-28SC274412core:NetGoodwill2023-02-28SC274412core:IntangibleAssetsOtherThanGoodwill2023-02-28SC274412core:ListedExchangeTraded2023-02-28SC274412core:UnlistedNon-exchangeTraded2023-02-28SC274412core:LandBuildings2023-03-012024-02-29SC274412core:PlantMachinery2023-03-012024-02-29SC274412core:Vehicles2023-03-012024-02-29SC274412core:FurnitureFittings2023-03-012024-02-29SC274412core:OfficeEquipment2023-03-012024-02-29SC274412core:NetGoodwill2023-03-012024-02-29SC274412core:IntangibleAssetsOtherThanGoodwill2023-03-012024-02-29SC274412core:ListedExchangeTraded2023-03-012024-02-29SC274412core:UnlistedNon-exchangeTraded2023-03-012024-02-29SC274412core:MoreThanFiveYears2023-03-012024-02-29SC274412core:Non-currentFinancialInstruments2024-02-29SC274412core:Non-currentFinancialInstruments2023-02-28SC274412dpl:CostSales2023-03-012024-02-29SC274412dpl:DistributionCosts2023-03-012024-02-29SC274412core:LandBuildings2023-03-012024-02-29SC274412core:PlantMachinery2023-03-012024-02-29SC274412core:Vehicles2023-03-012024-02-29SC274412core:FurnitureFittings2023-03-012024-02-29SC274412core:OfficeEquipment2023-03-012024-02-29SC274412dpl:AdministrativeExpenses2023-03-012024-02-29SC274412core:NetGoodwill2023-03-012024-02-29SC274412core:IntangibleAssetsOtherThanGoodwill2023-03-012024-02-29SC274412dpl:GroupUndertakings2023-03-012024-02-29SC274412dpl:ParticipatingInterests2023-03-012024-02-29SC274412dpl:GroupUndertakingscore:ListedExchangeTraded2023-03-012024-02-29SC274412core:ListedExchangeTraded2023-03-012024-02-29SC274412dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-03-012024-02-29SC274412core:UnlistedNon-exchangeTraded2023-03-012024-02-29SC274412dpl:CostSales2022-03-012023-02-28SC274412dpl:DistributionCosts2022-03-012023-02-28SC274412core:LandBuildings2022-03-012023-02-28SC274412core:PlantMachinery2022-03-012023-02-28SC274412core:Vehicles2022-03-012023-02-28SC274412core:FurnitureFittings2022-03-012023-02-28SC274412core:OfficeEquipment2022-03-012023-02-28SC274412dpl:AdministrativeExpenses2022-03-012023-02-28SC274412core:NetGoodwill2022-03-012023-02-28SC274412core:IntangibleAssetsOtherThanGoodwill2022-03-012023-02-28SC274412dpl:GroupUndertakings2022-03-012023-02-28SC274412dpl:ParticipatingInterests2022-03-012023-02-28SC274412dpl:GroupUndertakingscore:ListedExchangeTraded2022-03-012023-02-28SC274412core:ListedExchangeTraded2022-03-012023-02-28SC274412dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-03-012023-02-28SC274412core:UnlistedNon-exchangeTraded2022-03-012023-02-28SC274412core:NetGoodwill2024-02-29SC274412core:IntangibleAssetsOtherThanGoodwill2024-02-29SC274412core:LandBuildings2024-02-29SC274412core:PlantMachinery2024-02-29SC274412core:Vehicles2024-02-29SC274412core:FurnitureFittings2024-02-29SC274412core:OfficeEquipment2024-02-29SC274412core:AfterOneYear2024-02-29SC274412core:WithinOneYear2024-02-29SC274412core:ListedExchangeTraded2024-02-29SC274412core:UnlistedNon-exchangeTraded2024-02-29SC274412core:ShareCapital2024-02-29SC274412core:SharePremium2024-02-29SC274412core:RevaluationReserve2024-02-29SC274412core:OtherReservesSubtotal2024-02-29SC274412core:RetainedEarningsAccumulatedLosses2024-02-29SC274412core:NetGoodwill2023-02-28SC274412core:IntangibleAssetsOtherThanGoodwill2023-02-28SC274412core:LandBuildings2023-02-28SC274412core:PlantMachinery2023-02-28SC274412core:Vehicles2023-02-28SC274412core:FurnitureFittings2023-02-28SC274412core:OfficeEquipment2023-02-28SC274412core:AfterOneYear2023-02-28SC274412core:WithinOneYear2023-02-28SC274412core:ListedExchangeTraded2023-02-28SC274412core:UnlistedNon-exchangeTraded2023-02-28SC274412core:ShareCapital2023-02-28SC274412core:SharePremium2023-02-28SC274412core:RevaluationReserve2023-02-28SC274412core:OtherReservesSubtotal2023-02-28SC274412core:RetainedEarningsAccumulatedLosses2023-02-28SC274412core:NetGoodwill2022-03-01SC274412core:IntangibleAssetsOtherThanGoodwill2022-03-01SC274412core:LandBuildings2022-03-01SC274412core:PlantMachinery2022-03-01SC274412core:Vehicles2022-03-01SC274412core:FurnitureFittings2022-03-01SC274412core:OfficeEquipment2022-03-01SC274412core:AfterOneYear2022-03-01SC274412core:WithinOneYear2022-03-01SC274412core:ListedExchangeTraded2022-03-01SC274412core:UnlistedNon-exchangeTraded2022-03-01SC274412core:ShareCapital2022-03-01SC274412core:SharePremium2022-03-01SC274412core:RevaluationReserve2022-03-01SC274412core:OtherReservesSubtotal2022-03-01SC274412core:RetainedEarningsAccumulatedLosses2022-03-01SC274412core:AfterOneYear2023-03-012024-02-29SC274412core:WithinOneYear2023-03-012024-02-29SC274412core:Non-currentFinancialInstrumentscore:CostValuation2023-03-012024-02-29SC274412core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-03-012024-02-29SC274412core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-03-012024-02-29SC274412core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-03-012024-02-29SC274412core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-03-012024-02-29SC274412core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-03-012024-02-29SC274412core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-03-012024-02-29SC274412core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-03-012024-02-29SC274412core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-03-012024-02-29SC274412core:Non-currentFinancialInstrumentscore:CostValuation2024-02-29SC274412core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-02-29SC274412core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-02-29SC274412core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-02-29SC274412core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-02-29SC274412core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-02-29SC274412core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-02-29SC274412core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-02-29SC274412core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-02-29SC274412core:Non-currentFinancialInstrumentscore:CostValuation2023-02-28SC274412core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-02-28SC274412core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-02-28SC274412core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-02-28SC274412core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-02-28SC274412core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-02-28SC274412core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-02-28SC274412core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-02-28SC274412core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-02-28SC274412bus:Director12023-03-012024-02-29

CADHAM CONSULTANCY LTD.

Registered Number
SC274412
(Scotland)

Unaudited Financial Statements for the Year ended
29 February 2024

CADHAM CONSULTANCY LTD.
Company Information
for the year from 1 March 2023 to 29 February 2024

Director

W A Harley

Registered Address

Durn
Isla Road
Perth
PH2 7HF

Registered Number

SC274412 (Scotland)
CADHAM CONSULTANCY LTD.
Balance Sheet as at
29 February 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3-1,716
-1,716
Current assets
Debtors4-1,845
Cash at bank and on hand10,45517,664
10,45519,509
Creditors amounts falling due within one year5(4,480)(3,442)
Net current assets (liabilities)5,97516,067
Total assets less current liabilities5,97517,783
Net assets5,97517,783
Capital and reserves
Called up share capital100100
Profit and loss account5,87517,683
Shareholders' funds5,97517,783
The financial statements were approved and authorised for issue by the Director on 18 April 2024, and are signed on its behalf by:
W A Harley
Director
Registered Company No. SC274412
CADHAM CONSULTANCY LTD.
Notes to the Financial Statements
for the year ended 29 February 2024

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.
Turnover policy
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.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
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:

Reducing balance (%)
Office Equipment33
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 March 235,7955,795
Additions443443
Disposals(6,238)(6,238)
Depreciation and impairment
At 01 March 234,0794,079
Charge for year615615
On disposals(4,694)(4,694)
Net book value
At 29 February 24--
At 28 February 231,7161,716
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables-1,845
Total-1,845
5.Creditors: amounts due within one year

2024

2023

££
Taxation and social security2,5211,521
Other creditors714722
Accrued liabilities and deferred income1,2451,199
Total4,4803,442