Caseware UK (AP4) 2023.0.135 2023.0.135 2024-01-312024-01-3132023-02-01false3No description of principal activitytruetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC618024 2023-02-01 2024-01-31 SC618024 2022-02-01 2023-01-31 SC618024 2024-01-31 SC618024 2023-01-31 SC618024 c:Director1 2023-02-01 2024-01-31 SC618024 c:Director2 2023-02-01 2024-01-31 SC618024 c:Director3 2023-02-01 2024-01-31 SC618024 c:RegisteredOffice 2023-02-01 2024-01-31 SC618024 d:CurrentFinancialInstruments 2024-01-31 SC618024 d:CurrentFinancialInstruments 2023-01-31 SC618024 d:CurrentFinancialInstruments d:WithinOneYear 2024-01-31 SC618024 d:CurrentFinancialInstruments d:WithinOneYear 2023-01-31 SC618024 d:ShareCapital 2024-01-31 SC618024 d:ShareCapital 2023-01-31 SC618024 d:RetainedEarningsAccumulatedLosses 2024-01-31 SC618024 d:RetainedEarningsAccumulatedLosses 2023-01-31 SC618024 c:OrdinaryShareClass1 2023-02-01 2024-01-31 SC618024 c:OrdinaryShareClass1 2024-01-31 SC618024 c:OrdinaryShareClass1 2023-01-31 SC618024 c:FRS102 2023-02-01 2024-01-31 SC618024 c:AuditExemptWithAccountantsReport 2023-02-01 2024-01-31 SC618024 c:FullAccounts 2023-02-01 2024-01-31 SC618024 c:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 SC618024 6 2023-02-01 2024-01-31 SC618024 e:PoundSterling 2023-02-01 2024-01-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC618024










MCWILLIAM HOLDINGS LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

 
MCWILLIAM HOLDINGS LIMITED
 

COMPANY INFORMATION


Directors
J D McWilliam 
K M McWilliam 
K W McWilliam 




Registered number
SC618024



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





 
MCWILLIAM HOLDINGS LIMITED
 
  
REPORT TO THE DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF MCWILLIAM HOLDINGS LIMITED
FOR THE YEAR ENDED 31 JANUARY 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of McWilliam Holdings Limited for the year ended 31 January 2024 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 of Scotlandwe are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas -framework-preparation -of-accounts.

This report is made solely to the Board of directors of McWilliam Holdings Limited, as a body, in accordance with the terms of our engagement letter dated 1 June 2023Our work has been undertaken solely to prepare for your approval the financial statements of McWilliam Holdings Limited and state those matters that we have agreed to state to the Board of directors of McWilliam Holdings Limited, as a body, in this report in accordance with the requirements of the Institute of Chartered Accountants of Scotland as detailed at https://icas.com/icas -framework-preparation -of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than McWilliam Holdings Limited and its Board of directors, as a body, for our work or for this report. 

It is your duty to ensure that McWilliam 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 loss of McWilliam Holdings Limited. You consider that McWilliam 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 McWilliam 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
20 August 2024
Page 1

 
MCWILLIAM HOLDINGS LIMITED
REGISTERED NUMBER: SC618024

STATEMENT OF FINANCIAL POSITION
AS AT 31 JANUARY 2024

2024
2023
£
£

FIXED ASSETS
  

Investments
 4 
50
50

  
50
50

CURRENT ASSETS
  

Cash at bank and in hand
  
100
100

  
100
100

Creditors: amounts falling due within one year
 5 
(900)
(600)

NET CURRENT LIABILITIES
  
 
 
(800)
 
 
(500)

TOTAL ASSETS LESS CURRENT LIABILITIES
  
(750)
(450)

  

NET LIABILITIES
  
(750)
(450)


CAPITAL AND RESERVES
  

Called up share capital 
 6 
150
150

Profit and loss account
  
(900)
(600)

  
(750)
(450)


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 August 2024.




J D McWilliam
Director

The notes on pages 3 to 4 form part of these financial statements.

Page 2

 
MCWILLIAM HOLDINGS LIMITED
 

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

1.


GENERAL INFORMATION

McWilliam Holdings Limited is a limited company incorporated in Scotland, limited by shares, with company registration number SC618024.  The principal place of business is Haughhead Farm, Laurencekirk, Kincardineshire, AB30 1ED.
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

EXEMPTION FROM PREPARING CONSOLIDATED FINANCIAL STATEMENTS

The Company, and the group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and group are considered eligible for the exemption to prepare consolidated accounts.

 
2.3

VALUATION OF INVESTMENTS

Investments in subsidiaries are measured at cost less accumulated impairment.


3.


EMPLOYEES

The average monthly number of employees, including directors, during the year was 3 (2023 - 3).

Page 3

 
MCWILLIAM HOLDINGS LIMITED
 

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

4.


FIXED ASSET INVESTMENTS





Investments in subsidiary companies

£



COST OR VALUATION


At 1 February 2023
50



At 31 January 2024
50





5.


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024
2023
£
£

Other creditors
600
300

Accruals and deferred income
300
300

900
600



6.


SHARE CAPITAL

2024
2023
£
£
ALLOTTED, CALLED UP AND FULLY PAID



150 (2023 - 150) Ordinary shares of £1.00 each
150
150



Page 4