Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-312023-04-01falseNo description of principal activity12falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC657797 2023-04-01 2024-03-31 SC657797 2022-04-01 2023-03-31 SC657797 2024-03-31 SC657797 2023-03-31 SC657797 c:Director1 2023-04-01 2024-03-31 SC657797 c:Director2 2023-04-01 2024-03-31 SC657797 c:Director2 2024-03-31 SC657797 c:RegisteredOffice 2023-04-01 2024-03-31 SC657797 d:Buildings 2023-04-01 2024-03-31 SC657797 d:Buildings 2024-03-31 SC657797 d:Buildings 2023-03-31 SC657797 d:Buildings d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 SC657797 d:FurnitureFittings 2023-04-01 2024-03-31 SC657797 d:FurnitureFittings 2024-03-31 SC657797 d:FurnitureFittings 2023-03-31 SC657797 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 SC657797 d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 SC657797 d:ComputerSoftware 2024-03-31 SC657797 d:ComputerSoftware 2023-03-31 SC657797 d:OtherResidualIntangibleAssets 2023-04-01 2024-03-31 SC657797 d:CurrentFinancialInstruments 2024-03-31 SC657797 d:CurrentFinancialInstruments 2023-03-31 SC657797 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 SC657797 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 SC657797 d:ShareCapital 2024-03-31 SC657797 d:ShareCapital 2023-03-31 SC657797 d:RetainedEarningsAccumulatedLosses 2024-03-31 SC657797 d:RetainedEarningsAccumulatedLosses 2023-03-31 SC657797 c:OrdinaryShareClass1 2023-04-01 2024-03-31 SC657797 c:OrdinaryShareClass1 2024-03-31 SC657797 c:OrdinaryShareClass1 2023-03-31 SC657797 c:OrdinaryShareClass2 2023-04-01 2024-03-31 SC657797 c:OrdinaryShareClass2 2024-03-31 SC657797 c:OrdinaryShareClass2 2023-03-31 SC657797 c:FRS102 2023-04-01 2024-03-31 SC657797 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 SC657797 c:FullAccounts 2023-04-01 2024-03-31 SC657797 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 SC657797 d:ComputerSoftware d:ExternallyAcquiredIntangibleAssets 2023-04-01 2024-03-31 SC657797 d:ComputerSoftware d:OwnedIntangibleAssets 2023-04-01 2024-03-31 SC657797 e:PoundSterling 2023-04-01 2024-03-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC657797










ST ANDREWS COUNTRY LODGES LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

 
ST ANDREWS COUNTRY LODGES LIMITED
 

COMPANY INFORMATION


Directors
Mr S W Melville 
Mrs C A G Melville (resigned 5 March 2024)




Registered number
SC657797



Registered office
Cuplahills Farm
Balmullo

St Andrews

Fife

KY16 0AL




Accountants
EQ Accountants Limited
Chartered Accountants

14 City Quay

Dundee

DD1 3JA





 
ST ANDREWS COUNTRY LODGES LIMITED
REGISTERED NUMBER: SC657797

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Intangible assets
 4 
2,101
561

Tangible assets
 5 
294,345
306,512

  
296,446
307,073

Current assets
  

Debtors: amounts falling due within one year
 6 
864
166

Bank and cash balances
  
16,316
45,854

  
17,180
46,020

Creditors: amounts falling due within one year
 7 
(142,368)
(231,316)

Net current liabilities
  
 
 
(125,188)
 
 
(185,296)

Total assets less current liabilities
  
171,258
121,777

Provisions for liabilities
  

Deferred tax
  
(6,331)
(4,634)

  
 
 
(6,331)
 
 
(4,634)

Net assets
  
164,927
117,143


Capital and reserves
  

Called up share capital 
 8 
100
100

Profit and loss account
  
164,827
117,043

  
164,927
117,143


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 year 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 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 23 August 2024.




Page 1

 
ST ANDREWS COUNTRY LODGES LIMITED
REGISTERED NUMBER: SC657797

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2024

Mr S W Melville
Director

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
ST ANDREWS COUNTRY LODGES LIMITED
 

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

1.


General information

St Andrews Country Lodges Limited is a private company, limited by shares, incorporated in
Scotland. The company number is SC657797 and the registered office is Cuplahills Farm, Balmullo,        St Andrews, Fife, KY16 0AL.

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

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

 
ST ANDREWS COUNTRY LODGES LIMITED
 

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

2.Accounting policies (continued)

 
2.3

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

 
2.4

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 Amortisation is provided on the following bases:

Other intangible fixed assets
-
25%
straight line

 
2.5

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.

Page 4

 
ST ANDREWS COUNTRY LODGES LIMITED
 

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

2.Accounting policies (continued)


2.5
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Tenant's improvements
-
5%
straight line
Fixtures and fittings
-
20%
reducing balance

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.

 
2.6

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.


3.


Employees




The average monthly number of employees, including directors, during the year was 1 (2023 - 2).

Page 5

 
ST ANDREWS COUNTRY LODGES LIMITED
 

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

4.


Intangible assets



Website development

£



Cost


At 1 April 2023
2,250


Additions
2,800



At 31 March 2024

5,050



Amortisation


At 1 April 2023
1,689


Charge for the year on owned assets
1,260



At 31 March 2024

2,949



Net book value



At 31 March 2024
2,101




5.


Tangible fixed assets





Tenant's improvements
Fixtures and fittings
Total

£
£
£



Cost or valuation


At 1 April 2023
328,247
49,678
377,925


Additions
-
12,047
12,047



At 31 March 2024

328,247
61,725
389,972



Depreciation


At 1 April 2023
48,711
22,702
71,413


Charge for the year on owned assets
16,411
7,803
24,214



At 31 March 2024

65,122
30,505
95,627



Net book value



At 31 March 2024
263,125
31,220
294,345

Page 6

 
ST ANDREWS COUNTRY LODGES LIMITED
 

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

6.


Debtors

2024
2023
£
£


Trade debtors
864
-

Prepayments and accrued income
-
166

864
166



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
3,988
1,188

Accruals and deferred income
19,886
51,280

Other taxation and social security
22,328
19,109

Other creditors
96,166
159,739

142,368
231,316



8.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



60 (2023 - 60) Ordinary A shares of £1.00 each
60
60
40 (2023 - 40) Ordinary B shares of £1.00 each
40
40

100

100



Page 7