Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-31No description of principal activity2022-12-18false45truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC660142 2022-12-18 2023-12-31 SC660142 2021-12-18 2022-12-17 SC660142 2023-12-31 SC660142 2022-12-17 SC660142 c:CompanySecretary1 2022-12-18 2023-12-31 SC660142 c:Director1 2022-12-18 2023-12-31 SC660142 c:RegisteredOffice 2022-12-18 2023-12-31 SC660142 d:Buildings d:LongLeaseholdAssets 2022-12-18 2023-12-31 SC660142 d:Buildings d:LongLeaseholdAssets 2023-12-31 SC660142 d:Buildings d:LongLeaseholdAssets 2022-12-17 SC660142 d:MotorVehicles 2022-12-18 2023-12-31 SC660142 d:MotorVehicles 2023-12-31 SC660142 d:MotorVehicles 2022-12-17 SC660142 d:MotorVehicles d:OwnedOrFreeholdAssets 2022-12-18 2023-12-31 SC660142 d:FurnitureFittings 2022-12-18 2023-12-31 SC660142 d:FurnitureFittings 2023-12-31 SC660142 d:FurnitureFittings 2022-12-17 SC660142 d:FurnitureFittings d:OwnedOrFreeholdAssets 2022-12-18 2023-12-31 SC660142 d:OwnedOrFreeholdAssets 2022-12-18 2023-12-31 SC660142 d:CurrentFinancialInstruments 2023-12-31 SC660142 d:CurrentFinancialInstruments 2022-12-17 SC660142 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 SC660142 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-17 SC660142 d:ShareCapital 2023-12-31 SC660142 d:ShareCapital 2022-12-17 SC660142 d:RetainedEarningsAccumulatedLosses 2023-12-31 SC660142 d:RetainedEarningsAccumulatedLosses 2022-12-17 SC660142 c:OrdinaryShareClass1 2022-12-18 2023-12-31 SC660142 c:OrdinaryShareClass1 2023-12-31 SC660142 c:OrdinaryShareClass1 2022-12-17 SC660142 c:FRS102 2022-12-18 2023-12-31 SC660142 c:AuditExempt-NoAccountantsReport 2022-12-18 2023-12-31 SC660142 c:FullAccounts 2022-12-18 2023-12-31 SC660142 c:PrivateLimitedCompanyLtd 2022-12-18 2023-12-31 SC660142 e:PoundSterling 2022-12-18 2023-12-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC660142










BARONY OF ALYTH LIMITED
FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023

 
BARONY OF ALYTH LIMITED
 

COMPANY INFORMATION


DIRECTOR
Mr N Dornbrook 




COMPANY SECRETARY
Wendy Anne Wilson



REGISTERED NUMBER
SC660142



REGISTERED OFFICE
Westby
64 West High Street

Forfar

Angus

DD8 1BJ




ACCOUNTANTS
EQ Accountants Limited
Chartered Accountants

Westby

64 West High Street

Forfar

Angus

DD8 1BJ





 
BARONY OF ALYTH LIMITED
REGISTERED NUMBER: SC660142

BALANCE SHEET
AS AT 31 DECEMBER 2023

31 December
17 December
2023
2022
Note
£
£

FIXED ASSETS
  

Tangible assets
 4 
70,438
27,929

  
70,438
27,929

CURRENT ASSETS
  

Debtors: amounts falling due within one year
 5 
35,345
98,622

Cash at bank and in hand
  
13,810
45,456

  
49,155
144,078

Creditors: amounts falling due within one year
 6 
(471,117)
(373,660)

NET CURRENT LIABILITIES
  
 
 
(421,962)
 
 
(229,582)

TOTAL ASSETS LESS CURRENT LIABILITIES
  
(351,524)
(201,653)

  

NET LIABILITIES
  
(351,524)
(201,653)


CAPITAL AND RESERVES
  

Called up share capital 
  
100
100

Profit and loss account
  
(351,624)
(201,753)

  
(351,524)
(201,653)


Page 1

 
BARONY OF ALYTH LIMITED
REGISTERED NUMBER: SC660142

BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2023

The director considers 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 period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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 20 June 2024.




Mr N Dornbrook
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
BARONY OF ALYTH LIMITED
 

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

1.


GENERAL INFORMATION

Barony of Alyth Limited is a private company, limited by shares, incorpororated in Scotland with registration number SC660142. The registered office is 64 West High Street, Forfar, Angus, Scotland, DD8 1BJ. The trading address is Jordanstone House, Alyth, Blairgowrie, PH11 8LY.
The financial statements are presented in Sterling which is the functional currency of the Company and 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

GOING CONCERN

The company is reliant on the continued support of the directors. The directors have confirmed that they will continue to support the company going forward.

 
2.3

TURNOVER

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

Rendering of services

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of turnover can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Page 3

 
BARONY OF ALYTH LIMITED
 

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

2.ACCOUNTING POLICIES (CONTINUED)

 
2.4

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, .

Depreciation is provided on the following basis:

Property improvements
-
4% Straight line
Motor vehicles
-
20% Reducing balance
Fixtures and fittings
-
25% Straight line

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.

 
2.5

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.

The Company has elected to apply the recognition and measurement provisions of IFRS 9 Financial Instruments (as adopted by the UK Endorsement Board) with the disclosure requirements of Sections 11 and 12 and the other presentation requirements of FRS 102.

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 the director, during the period was as follows:


        2023
        2022
            No.
            No.







4
5

Page 4

 
BARONY OF ALYTH LIMITED
 

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

4.


TANGIBLE FIXED ASSETS







Property improvements
Motor vehicles
Fixtures and fittings
Total

£
£
£
£



COST OR VALUATION


At 18 December 2022
-
7,300
29,452
36,752


Additions
36,250
3,000
18,457
57,707



At 31 December 2023

36,250
10,300
47,909
94,459



DEPRECIATION


At 18 December 2022
-
1,460
7,363
8,823


Charge for the period on owned assets
1,450
1,768
11,980
15,198



At 31 December 2023

1,450
3,228
19,343
24,021



NET BOOK VALUE



At 31 December 2023
34,800
7,072
28,566
70,438


5.


DEBTORS

31 December
17 December
2023
2022
£
£


Trade debtors
4,000
2,000

Other debtors
31,345
96,622

35,345
98,622



6.


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31 December
17 December
2023
2022
£
£

Trade creditors
7,814
4,902

Other creditors
456,503
362,773

Accruals and deferred income
6,800
5,985

471,117
373,660


Page 5

 
BARONY OF ALYTH LIMITED
 

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

7.


SHARE CAPITAL

31 December
17 December
2023
2022
£
£
ALLOTTED, CALLED UP AND FULLY PAID



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



Page 6