Caseware UK (AP4) 2022.0.179 2022.0.179 2023-12-312023-12-312023-01-01falsetrue2No description of principal activity2trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC223757 2023-01-01 2023-12-31 SC223757 2022-01-01 2022-12-31 SC223757 2023-12-31 SC223757 2022-12-31 SC223757 c:CompanySecretary1 2023-01-01 2023-12-31 SC223757 c:Director1 2023-01-01 2023-12-31 SC223757 c:Director2 2023-01-01 2023-12-31 SC223757 c:RegisteredOffice 2023-01-01 2023-12-31 SC223757 d:CurrentFinancialInstruments 2023-12-31 SC223757 d:CurrentFinancialInstruments 2022-12-31 SC223757 d:Non-currentFinancialInstruments 2023-12-31 SC223757 d:Non-currentFinancialInstruments 2022-12-31 SC223757 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 SC223757 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 SC223757 d:ShareCapital 2023-12-31 SC223757 d:ShareCapital 2022-12-31 SC223757 d:RetainedEarningsAccumulatedLosses 2023-12-31 SC223757 d:RetainedEarningsAccumulatedLosses 2022-12-31 SC223757 c:OrdinaryShareClass1 2023-01-01 2023-12-31 SC223757 c:OrdinaryShareClass1 2023-12-31 SC223757 c:OrdinaryShareClass1 2022-12-31 SC223757 c:EntityHasNeverTraded 2023-01-01 2023-12-31 SC223757 c:FRS102 2023-01-01 2023-12-31 SC223757 c:AuditExemptWithAccountantsReport 2023-01-01 2023-12-31 SC223757 c:FullAccounts 2023-01-01 2023-12-31 SC223757 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 SC223757 e:PoundSterling 2023-01-01 2023-12-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC223757










ARBUCKLE SOFT FRUIT LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

 
ARBUCKLE SOFT FRUIT LIMITED
 

COMPANY INFORMATION


Directors
Mr P A Arbuckle 
Mrs S Arbuckle 




Company secretary
Mrs S Arbuckle



Registered number
SC223757



Registered office
14 City Quay

Dundee

DD1 3JA




Accountants
EQ Accountants Limited
Chartered Accountants

14 City Quay

Dundee

DD1 3JA





 
ARBUCKLE SOFT FRUIT LIMITED
 
  
CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF ARBUCKLE SOFT FRUIT LIMITED
FOR THE YEAR ENDED 31 DECEMBER 2023

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Arbuckle Soft Fruit Limited for the year ended 31 December 2023 which comprise the Statement of financial position and the related notes from the Company's accounting records and from information and explanations you have given 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 https://www.icaew.com /regulation.

This report is made solely to the Board of directors of Arbuckle Soft Fruit Limited, as a body, in accordance with the terms of our engagement letter dated 8 March 2024Our work has been undertaken solely to prepare for your approval the financial statements of Arbuckle Soft Fruit Limited and state those matters that we have agreed to state to the Board of directors of Arbuckle Soft Fruit Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Arbuckle Soft Fruit Limited and its Board of directors, as a body, for our work or for this report. 

It is your duty to ensure that Arbuckle Soft Fruit Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Arbuckle Soft Fruit Limited. You consider that Arbuckle Soft Fruit Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of Arbuckle Soft Fruit Limited. 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 statutory financial statements.

  



EQ Accountants Limited
 
Chartered Accountants
  
14 City Quay
Dundee
DD1 3JA
22 March 2024
Page 1

 
ARBUCKLE SOFT FRUIT LIMITED
REGISTERED NUMBER: SC223757

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2023

2023
2022
£
£

  

Current assets
  

Debtors
 4 
826,583
832,100

  
826,583
832,100

Creditors: amounts falling due within one year
 5 
(3,017)
(14,214)

Net current assets
  
 
 
823,566
 
 
817,886

Total assets less current liabilities
  
823,566
817,886

  

Net assets
  
823,566
817,886


Capital and reserves
  

Called up share capital 
 6 
100
100

Profit and loss account
  
823,466
817,786

  
823,566
817,886


The directors consider 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 directors acknowledge their 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 statement of income and retained earnings 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 on 21 March 2024.




Mr P A Arbuckle
Director

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

Page 2

 
ARBUCKLE SOFT FRUIT LIMITED
 

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

1.


General information

Arbuckle Soft Fruit Limited is a private company, limited by shares, incorporated in Scotland with the registration number SC223757. The registered office address is 14 City Quay, Dundee, DD1 3JA.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

  
2.2

Turnover

The company's business is farming through participation in the farming partnership of                        P A Arbuckle and Sons. Turnover comprises the company's share of partnership profits or losses for each year. 

 
2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.4

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.

 
2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 3

 
ARBUCKLE SOFT FRUIT LIMITED
 

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

2.Accounting policies (continued)

 
2.7

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.

 
2.8

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 2 (2022 - 2).


4.


Debtors

2023
2022
£
£

DUE AFTER MORE THAN ONE YEAR

Amounts owed by joint ventures and associated undertakings
800,000
760,000

800,000
760,000

DUE WITHIN ONE YEAR

Amounts owed by joint ventures and associated undertakings
26,583
72,100

826,583
832,100



5.


Creditors: AMOUNTS FALLING DUE WITHIN ONE YEAR

2023
2022
£
£

Other taxation and social security
2,417
13,614

Accruals and deferred income
600
600

3,017
14,214



6.


Share capital

2023
2022
Page 4

 
ARBUCKLE SOFT FRUIT LIMITED
 

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

6.Share capital (continued)

£
£
ALLOTTED, CALLED UP AND FULLY PAID



100 (2022 - 100) ordinary shares of £1.00 each
100
100



Page 5