Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-312023-04-01falseNo description of principal activity22falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC464146 2023-04-01 2024-03-31 SC464146 2022-04-01 2023-03-31 SC464146 2024-03-31 SC464146 2023-03-31 SC464146 c:CompanySecretary1 2023-04-01 2024-03-31 SC464146 c:Director1 2023-04-01 2024-03-31 SC464146 c:Director2 2023-04-01 2024-03-31 SC464146 c:RegisteredOffice 2023-04-01 2024-03-31 SC464146 d:CurrentFinancialInstruments 2024-03-31 SC464146 d:CurrentFinancialInstruments 2023-03-31 SC464146 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 SC464146 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 SC464146 d:ShareCapital 2024-03-31 SC464146 d:ShareCapital 2023-03-31 SC464146 d:RetainedEarningsAccumulatedLosses 2024-03-31 SC464146 d:RetainedEarningsAccumulatedLosses 2023-03-31 SC464146 c:OrdinaryShareClass2 2023-04-01 2024-03-31 SC464146 c:OrdinaryShareClass2 2024-03-31 SC464146 c:OrdinaryShareClass2 2023-03-31 SC464146 c:OrdinaryShareClass3 2023-04-01 2024-03-31 SC464146 c:OrdinaryShareClass3 2024-03-31 SC464146 c:OrdinaryShareClass3 2023-03-31 SC464146 c:OrdinaryShareClass4 2023-04-01 2024-03-31 SC464146 c:OrdinaryShareClass4 2024-03-31 SC464146 c:OrdinaryShareClass4 2023-03-31 SC464146 c:FRS102 2023-04-01 2024-03-31 SC464146 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 SC464146 c:FullAccounts 2023-04-01 2024-03-31 SC464146 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 SC464146 6 2023-04-01 2024-03-31 SC464146 e:PoundSterling 2023-04-01 2024-03-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC464146










JOHNSTON RIGGING HOLDINGS LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

 
JOHNSTON RIGGING HOLDINGS LIMITED
 

COMPANY INFORMATION


Directors
Mr K Johnston 
Mr G Johnston 




Company secretary
Mr K Johnston



Registered number
SC464146



Registered office
The Old Cluny Warehouse
Cluny

Kirkcaldy

FIfe

KY2 6QS




Accountants
EQ Accountants Limited
Chartered Accountants

Pentland House

Saltire Centre

Glenrothes

Fife

KY6 2AH





 
JOHNSTON RIGGING HOLDINGS LIMITED
REGISTERED NUMBER: SC464146

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2024

2024
2023
£
£

Fixed assets
  

Investments
 4 
1,004
1,004

  
1,004
1,004

Current assets
  

Debtors: amounts falling due within one year
 5 
179,002
127,002

Cash at bank and in hand
  
432,347
379,997

  
611,349
506,999

Creditors: amounts falling due within one year
 6 
(827)
-

Net current assets
  
 
 
610,522
 
 
506,999

Total assets less current liabilities
  
611,526
508,003

  

Net assets
  
611,526
508,003


Capital and reserves
  

Called up share capital 
 7 
1,002
1,002

Profit and loss account
  
610,524
507,001

  
611,526
508,003


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 19 July 2024.




Mr G Johnston
Director

The notes on pages 2 to 3 form part of these financial statements.

Page 1

 
JOHNSTON RIGGING HOLDINGS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

Johnston Rigging Holdings Limited is a private company, limited by shares, incorporated in Scotland with
registration number SC464146. The address of the registered office is The Old Cluny Warehouse, Cluny,
Kirkcaldy, Scotland, KY2 6QS.
The financial statements are presented in Sterling which is the functional currency of the Company
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

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 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.

 
2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.4

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 (2023 - 2).

Page 2

 
JOHNSTON RIGGING HOLDINGS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

4.


Fixed asset investments





Unlisted investments

£



Cost or valuation


At 1 April 2023
1,004



At 31 March 2024
1,004





5.


Debtors

2024
2023
£
£


Amounts owed by group undertakings
178,000
126,000

Other debtors
1,002
1,002

179,002
127,002



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other taxation and social security
827
-



7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



802 (2023 - 500) Ordinary A shares of £1 each
802
500
100 (2023 - 402) Ordinary B shares of £1 each
100
402
100 (2023 - 100) Ordinary C shares of £1 each
100
100

1,002

1,002

On 15 November 2023, a resolution was passed to re-classify 302 Ordinary B shares of £1 each to 302 Ordinary A Shares of £1 each.



Page 3