Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-313falsetrueNo description of principal activity2023-01-01false3trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. SC653080 2023-01-01 2023-12-31 SC653080 2022-01-01 2022-12-31 SC653080 2023-12-31 SC653080 2022-12-31 SC653080 c:Director1 2023-01-01 2023-12-31 SC653080 c:Director2 2023-01-01 2023-12-31 SC653080 c:Director3 2023-01-01 2023-12-31 SC653080 c:RegisteredOffice 2023-01-01 2023-12-31 SC653080 d:CurrentFinancialInstruments 2023-12-31 SC653080 d:CurrentFinancialInstruments 2022-12-31 SC653080 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 SC653080 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 SC653080 d:ShareCapital 2023-12-31 SC653080 d:ShareCapital 2022-12-31 SC653080 d:RetainedEarningsAccumulatedLosses 2023-12-31 SC653080 d:RetainedEarningsAccumulatedLosses 2022-12-31 SC653080 c:OrdinaryShareClass1 2023-01-01 2023-12-31 SC653080 c:OrdinaryShareClass1 2023-12-31 SC653080 c:OrdinaryShareClass1 2022-12-31 SC653080 c:FRS102 2023-01-01 2023-12-31 SC653080 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 SC653080 c:FullAccounts 2023-01-01 2023-12-31 SC653080 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 SC653080 e:PoundSterling 2023-01-01 2023-12-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC653080










CALDHAME SUSTAINABLE DEVELOPMENT LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

 
CALDHAME SUSTAINABLE DEVELOPMENT LIMITED
 

COMPANY INFORMATION


DIRECTORS
J McWilliam 
K McWilliam 
A McWilliam-Strasser 




REGISTERED NUMBER
SC653080



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





 
CALDHAME SUSTAINABLE DEVELOPMENT LIMITED
REGISTERED NUMBER: SC653080

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2023

2023
2022
£
£

  

CURRENT ASSETS
  

Stocks
  
101,911
101,911

  
101,911
101,911

Creditors: amounts falling due within one year
 4 
(103,971)
(103,611)

NET CURRENT LIABILITIES
  
 
 
(2,060)
 
 
(1,700)

TOTAL ASSETS LESS CURRENT LIABILITIES
  
(2,060)
(1,700)

  

NET LIABILITIES
  
(2,060)
(1,700)


CAPITAL AND RESERVES
  

Called up share capital 
  
100
100

Profit and loss account
  
(2,160)
(1,800)

  
(2,060)
(1,700)


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 McWilliam
Director

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

Page 1

 
CALDHAME SUSTAINABLE DEVELOPMENT LIMITED
 

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

1.


GENERAL INFORMATION

Caldhame Sustainable Development Limited is a private company, limited by shares, incorporated in Scotland with registration number SC653080. The registered office is Westby, 64 West High Street, Forfar, United Kingdom, DD8 1BJ and principal place of business is Haughhead Farm, Laurencekirk, Aberdeen, 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

GOING CONCERN

The accounts have been prepared under the going concern basis.  The company has net liabilities and is dependent on the continued support of the directors.  The directors have confirmed that they will continue to provide support for the foreseeable future.

 
2.3

STOCKS

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.


3.


EMPLOYEES




The average monthly number of employees, including directors, during the year was 3 (2022 - 3).


4.


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2023
2022
£
£

Other creditors
103,611
103,011

Accruals and deferred income
360
600

103,971
103,611


Page 2

 
CALDHAME SUSTAINABLE DEVELOPMENT LIMITED
 

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

5.


SHARE CAPITAL

2023
2022
£
£
ALLOTTED, CALLED UP AND FULLY PAID



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



Page 3