Company registration number SC339200 (Scotland)
CROVIE HOLDINGS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
PAGES FOR FILING WITH REGISTRAR
CROVIE HOLDINGS LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
CROVIE HOLDINGS LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2023
31 December 2023
- 1 -
2023
2022
Notes
£
£
£
£
Fixed assets
Investments
3
1,939,858
1,939,858
Current assets
Debtors
4
361
361
Creditors: amounts falling due within one year
5
(1,963,585)
(1,961,502)
Net current liabilities
(1,963,224)
(1,961,141)
Net liabilities
(23,366)
(21,283)
Capital and reserves
Called up share capital
6
2
2
Profit and loss reserves
(23,368)
(21,285)
Total equity
(23,366)
(21,283)

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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 members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and signed by the director and authorised for issue on 30 August 2024
G A Robertson
Director
Company Registration No. SC339200
CROVIE HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
- 2 -
1
Accounting policies
Company information

Crovie Holdings Limited is a private company limited by shares incorporated in Scotland. The registered office is Collins House, Rutland Square, Edinburgh, United Kingdom, EH1 2AA.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

At the balance sheet date the company had net liabilities of £23,366 (2022: £21,283) and was dependent on the financial support of the former director Lord I Laidlaw of Rothiemay to allow it to meet its ongoing financial commitments.

 

The former director Lord I Laidlaw of Rothiemay has confirmed that he will continue to support the company and having considered all relevant information available to him, believes it is appropriate to prepare the financial statements on a going concern basis.

1.3
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

1.4
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

2
Employees
2023
2022
Number
Number
Total
-
0
-
0
CROVIE HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 3 -
3
Fixed asset investments
2023
2022
£
£
Shares in group undertakings and participating interests
1,939,858
1,939,858
4
Debtors
2023
2022
Amounts falling due within one year:
£
£
Other debtors
361
361
5
Creditors: amounts falling due within one year
2023
2022
£
£
Amounts owed to group undertakings
22,799
20,775
Other creditors
1,940,786
1,940,727
1,963,585
1,961,502
6
Called up share capital
2023
2022
2023
2022
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
2
2
2
2
7
Related party transactions
Transactions with related parties

The following amounts were outstanding at the reporting end date:

2023
2022
Amounts due to related parties
£
£
Other related parties
1,962,655
1,960,631
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