Caseware UK (AP4) 2023.0.135 2023.0.135 2023-10-312023-10-312022-11-01falseNo description of principal activity33falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC652312 2022-11-01 2023-10-31 SC652312 2021-11-01 2022-10-31 SC652312 2023-10-31 SC652312 2022-10-31 SC652312 c:CompanySecretary1 2022-11-01 2023-10-31 SC652312 c:Director1 2022-11-01 2023-10-31 SC652312 c:Director2 2022-11-01 2023-10-31 SC652312 c:Director3 2022-11-01 2023-10-31 SC652312 c:RegisteredOffice 2022-11-01 2023-10-31 SC652312 d:Buildings 2022-11-01 2023-10-31 SC652312 d:Buildings 2023-10-31 SC652312 d:Buildings 2022-10-31 SC652312 d:CurrentFinancialInstruments 2023-10-31 SC652312 d:CurrentFinancialInstruments 2022-10-31 SC652312 d:CurrentFinancialInstruments d:WithinOneYear 2023-10-31 SC652312 d:CurrentFinancialInstruments d:WithinOneYear 2022-10-31 SC652312 d:Non-currentFinancialInstruments d:AfterOneYear 2023-10-31 SC652312 d:Non-currentFinancialInstruments d:AfterOneYear 2022-10-31 SC652312 d:ShareCapital 2023-10-31 SC652312 d:ShareCapital 2022-10-31 SC652312 d:RetainedEarningsAccumulatedLosses 2023-10-31 SC652312 d:RetainedEarningsAccumulatedLosses 2022-10-31 SC652312 c:OrdinaryShareClass1 2022-11-01 2023-10-31 SC652312 c:OrdinaryShareClass1 2023-10-31 SC652312 c:OrdinaryShareClass1 2022-10-31 SC652312 c:FRS102 2022-11-01 2023-10-31 SC652312 c:AuditExemptWithAccountantsReport 2022-11-01 2023-10-31 SC652312 c:FullAccounts 2022-11-01 2023-10-31 SC652312 c:PrivateLimitedCompanyLtd 2022-11-01 2023-10-31 SC652312 2 2022-11-01 2023-10-31 SC652312 e:PoundSterling 2022-11-01 2023-10-31 iso4217:GBP xbrli:shares xbrli:pure
Registered number: SC652312










GREENFORD HOLDINGS LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

 
GREENFORD HOLDINGS LIMITED
 

COMPANY INFORMATION


DIRECTORS
D F Baird 
E A Baird 
D L Baird 




COMPANY SECRETARY
D L Baird



REGISTERED NUMBER
SC652312



REGISTERED OFFICE
Westby
64 West High Street

Forfar

Angus

DD8 1BJ




TRADING ADDRESS
Scotston Farm
Auchterhouse

Dundee

DD3 0QT






ACCOUNTANTS
EQ Accountants Limited
Chartered Accountants

Westby

64 West High Street

Forfar

Angus

DD8 1BJ





 
GREENFORD HOLDINGS LIMITED
 
  
CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF GREENFORD HOLDINGS LIMITED
FOR THE YEAR ENDED 31 OCTOBER 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 Greenford Holdings Limited for the year ended 31 October 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 Greenford Holdings Limited, as a body, in accordance with the terms of our engagement letter dated 24 January 2020Our work has been undertaken solely to prepare for your approval the financial statements of Greenford Holdings Limited and state those matters that we have agreed to state to the Board of directors of Greenford Holdings 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 Greenford Holdings Limited and its Board of directors, as a body, for our work or for this report. 

It is your duty to ensure that Greenford Holdings 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 Greenford Holdings Limited. You consider that Greenford Holdings 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 Greenford Holdings 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
  
Westby
64 West High Street
Forfar
Angus
DD8 1BJ
29 July 2024
Page 1

 
GREENFORD HOLDINGS LIMITED
REGISTERED NUMBER: SC652312

STATEMENT OF FINANCIAL POSITION
AS AT 31 OCTOBER 2023

2023
2022
£
£

FIXED ASSETS
  

Tangible assets
 4 
1,062,893
1,062,893

Investments
 5 
150
150

  
1,063,043
1,063,043

CURRENT ASSETS
  

Debtors: amounts falling due within one year
 6 
207,605
9,025

Bank and cash balances
  
14,247
2,593

  
221,852
11,618

Creditors: amounts falling due within one year
 7 
(15,781)
(2,000)

NET CURRENT ASSETS
  
 
 
206,071
 
 
9,618

TOTAL ASSETS LESS CURRENT LIABILITIES
  
1,269,114
1,072,661

Creditors: amounts falling due after more than one year
  
(533,265)
(494,777)

  

NET ASSETS
  
735,849
577,884


CAPITAL AND RESERVES
  

Called up share capital 
 8 
150
150

Profit and loss account
  
735,699
577,734

  
735,849
577,884


Page 2

 
GREENFORD HOLDINGS LIMITED
REGISTERED NUMBER: SC652312

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

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 29 July 2024.




D L Baird
Director

The notes on pages 4 to 7 form part of these financial statements.

Page 3

 
GREENFORD HOLDINGS LIMITED
 

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

1.


GENERAL INFORMATION

Greenford Holdings Limited is a private company, limited by shares, incorporated in Scotland with registration numer SC652312. The registered office is Westby, 64 West High Street, Forfar, Angus, DD8 1BJ. The trading adress is Scotston Farm, Auchterhouse, Dundee, DD3 0QT.       
The Company's functional and presentational currency is GBP.

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

REVENUE

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue 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 revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

 
2.3

INTEREST INCOME

Interest income is recognised in profit or loss using the effective interest method.

 
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.

Page 4

 
GREENFORD HOLDINGS LIMITED
 

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

2.ACCOUNTING POLICIES (CONTINUED)

 
2.5

TANGIBLE FIXED ASSETS

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Land and buildings
-
not depreciated

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.6

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.


3.


EMPLOYEES




The average monthly number of employees, including directors, during the year was 3 (2022 - 3).

Page 5

 
GREENFORD HOLDINGS LIMITED
 

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

4.


TANGIBLE FIXED ASSETS





Land and buildings

£



COST OR VALUATION


At 1 November 2022
1,062,893



At 31 October 2023

1,062,893






NET BOOK VALUE



At 31 October 2023
1,062,893



At 31 October 2022
1,062,893


5.


FIXED ASSET INVESTMENTS





Trade investments

£





At 1 November 2022
150





6.


DEBTORS

2023
2022
£
£


Other debtors
207,605
9,025

207,605
9,025



7.


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2023
2022
£
£

Other taxation and social security
13,781
-

Accruals and deferred income
2,000
2,000

15,781
2,000


Page 6

 
GREENFORD HOLDINGS LIMITED
 

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

8.


SHARE CAPITAL

2023
2022
£
£
ALLOTTED, CALLED UP AND FULLY PAID



150 (2022 - 150) Ordinary shares of £1.00 each
150
150



Page 7