Silverfin false true 31/12/2023 01/01/2023 31/12/2023 D A Carstairs 09/12/2021 12 August 2024 no description of principal activity SC717205 2023-12-31 SC717205 bus:Director1 2023-12-31 SC717205 2022-12-31 SC717205 core:ShareCapital 2023-12-31 SC717205 core:ShareCapital 2022-12-31 SC717205 core:CostValuation 2022-12-31 SC717205 core:CostValuation 2023-12-31 SC717205 bus:OrdinaryShareClass1 2023-12-31 SC717205 bus:OrdinaryShareClass2 2023-12-31 SC717205 2023-01-01 2023-12-31 SC717205 bus:FilletedAccounts 2023-01-01 2023-12-31 SC717205 bus:SmallEntities 2023-01-01 2023-12-31 SC717205 bus:AuditExemptWithAccountantsReport 2023-01-01 2023-12-31 SC717205 bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 SC717205 bus:Director1 2023-01-01 2023-12-31 SC717205 2021-12-09 2022-12-31 SC717205 bus:OrdinaryShareClass1 2023-01-01 2023-12-31 SC717205 bus:OrdinaryShareClass1 2021-12-09 2022-12-31 SC717205 bus:OrdinaryShareClass2 2023-01-01 2023-12-31 SC717205 bus:OrdinaryShareClass2 2021-12-09 2022-12-31 iso4217:GBP xbrli:pure xbrli:shares

Company No: SC717205 (Scotland)

EVERLASTINGS HOLDINGS LIMITED

UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2023
PAGES FOR FILING WITH THE REGISTRAR

EVERLASTINGS HOLDINGS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2023

Contents

EVERLASTINGS HOLDINGS LIMITED

BALANCE SHEET

AS AT 31 DECEMBER 2023
EVERLASTINGS HOLDINGS LIMITED

BALANCE SHEET (continued)

AS AT 31 DECEMBER 2023
Note 31.12.2023 31.12.2022
£ £
Fixed assets
Investments 3 1,001 1,001
1,001 1,001
Net current assets 0 0
Total assets less current liabilities 1,001 1,001
Net assets 1,001 1,001
Capital and reserves
Called-up share capital 4 1,001 1,001
Total shareholders' funds 1,001 1,001

Everlastings Holdings Limited (registered number: SC717205) did not trade during the current financial period and has made neither profit nor loss, nor any other comprehensive income. There have been no movements in shareholders’ funds during the current financial period and therefore no Statement of Changes of Equity has been included. For the financial year ending 31 December 2023 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

Director's responsibilities:

The financial statements of Everlastings Holdings Limited (registered number: SC717205) were approved and authorised for issue by the Director on 12 August 2024. They were signed on its behalf by:

D A Carstairs
Director
EVERLASTINGS HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2023
EVERLASTINGS HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2023
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial period, unless otherwise stated.

General information and basis of accounting

Everlastings Holdings Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in Scotland. The address of the Company's registered office is Selbrae House,Muirhead,Midfield Road, Mitchelston Industrial Estate, KIRKCALDY,KY1 3PS, United Kingdom.

The financial statements have been prepared under the historical cost convention and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the company and rounded to the nearest £.

Group accounts exemption

Group accounts exemption s399
The Company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the Company as an individual entity and not about its group.

Profit and loss

The company has not traded during the year or the preceding financial period. During this time, the company received no income and incurred no expenditure and therefore no profit and loss account is presented in these financial statements.

Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Equity instruments
Equity instruments issued by the Company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

2. Employees

Year ended
31.12.2023
Period from
09.12.2021 to
31.12.2022
Number Number
Monthly average number of persons employed by the Company during the year, including the unpaid director 1 1

3. Fixed asset investments

Investments in subsidiaries

31.12.2023
£
Cost
At 01 January 2023 1,001
At 31 December 2023 1,001
Carrying value at 31 December 2023 1,001
Carrying value at 31 December 2022 1,001

4. Called-up share capital

31.12.2023 31.12.2022
£ £
Allotted, called-up and fully-paid
1,000 Ordinary shares of £ 1.00 each 1,000 1,000
1 B Ordinary share of £ 1.00 1 1
1,001 1,001