Acorah Software Products - Accounts Production 15.0.600 false true 31 March 2023 1 April 2022 false 1 April 2023 31 March 2024 31 March 2024 SC311203 Mrs Iona Smith Mr Colin Smith iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC311203 2023-03-31 SC311203 2024-03-31 SC311203 2023-04-01 2024-03-31 SC311203 frs-core:CurrentFinancialInstruments 2024-03-31 SC311203 frs-core:ShareCapital 2024-03-31 SC311203 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 SC311203 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 SC311203 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 SC311203 frs-bus:SmallEntities 2023-04-01 2024-03-31 SC311203 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 SC311203 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 SC311203 frs-bus:Director1 2023-04-01 2024-03-31 SC311203 frs-bus:Director2 2023-04-01 2024-03-31 SC311203 1 2023-04-01 2024-03-31 SC311203 frs-countries:Scotland 2023-04-01 2024-03-31 SC311203 2022-03-31 SC311203 2023-03-31 SC311203 2022-04-01 2023-03-31 SC311203 frs-core:CurrentFinancialInstruments 2023-03-31 SC311203 frs-core:ShareCapital 2023-03-31 SC311203 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31 SC311203 1 2022-04-01 2023-03-31
Registered number: SC311203
CASA Treetops Limited
Financial Statements
For The Year Ended 31 March 2024
Gillespie's
Chartered Accountants
33 Leslie Street
Blairgowrie
Perthshire
PH10 6AW
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: SC311203
2024 2023
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 65,703 67,442
65,703 67,442
Creditors: Amounts Falling Due Within One Year 5 (102 ) (115 )
NET CURRENT ASSETS (LIABILITIES) 65,601 67,327
TOTAL ASSETS LESS CURRENT LIABILITIES 65,601 67,327
NET ASSETS 65,601 67,327
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account 65,501 67,227
SHAREHOLDERS' FUNDS 65,601 67,327
For the year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Iona Smith
Director
Mr Colin Smith
Director
22nd August 2024
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
CASA Treetops Limited is a private company, limited by shares, incorporated in Scotland, registered number SC311203 . The registered office is Treetops, Dull, Aberfeldy, Perthshire, PH15 2JQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
The Company's business is the provision of architect services through the participation in the partnership of Colin Andrew Smith Architects. Income comprises the Company's share of profit or loss, and the book value of its interest in the partnership comprises the balance standing to its debit or credit on the current account of that business.
2.3. Taxation
Corporation tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Directors 2 2
2 2
4. Debtors
2024 2023
£ £
Due within one year
Other debtors 65,703 67,442
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax 102 115
6. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
7. Directors Advances, Credits and Guarantees
Dividends paid to directors
Page 2
Page 3
2024 2023
£ £
Mrs Iona Smith 1,000 2,000
Mr Colin Smith 1,000 2,000
8. Related Party Transactions
Colin Andrew Smith Architects Partnership
The Directors have a material interest in the arrangements specified in the accounting policies turnover note as a consequence of their respective interests as partners in the partnership of Colin Andrew Smith Architectural Services.
CASA Treetops Limited is a partner in Colin Andrew Smith Architects of which the Directors are partners. The company received a profit share from the partnership and its share for the year to 31 March 2024 amounted to £1,132 (2023 - £1,142).
Included within Debtors due within one year is a balance due from the partnership of £65,703 (2023 - £67,442).
Page 3