Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-302024-04-30false2023-05-01falsetrueNo description of principal activity33falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. SC689771 2023-05-01 2024-04-30 SC689771 2022-05-01 2023-04-30 SC689771 2024-04-30 SC689771 2023-04-30 SC689771 c:Director1 2023-05-01 2024-04-30 SC689771 c:Director2 2023-05-01 2024-04-30 SC689771 c:Director3 2023-05-01 2024-04-30 SC689771 c:RegisteredOffice 2023-05-01 2024-04-30 SC689771 d:CurrentFinancialInstruments 2024-04-30 SC689771 d:CurrentFinancialInstruments 2023-04-30 SC689771 d:Non-currentFinancialInstruments 1 2024-04-30 SC689771 d:Non-currentFinancialInstruments 1 2023-04-30 SC689771 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 SC689771 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 SC689771 d:Non-currentFinancialInstruments d:AfterOneYear 2024-04-30 SC689771 d:Non-currentFinancialInstruments d:AfterOneYear 2023-04-30 SC689771 d:ShareCapital 2024-04-30 SC689771 d:ShareCapital 2023-04-30 SC689771 d:RetainedEarningsAccumulatedLosses 2024-04-30 SC689771 d:RetainedEarningsAccumulatedLosses 2023-04-30 SC689771 c:OrdinaryShareClass1 2023-05-01 2024-04-30 SC689771 c:OrdinaryShareClass1 2024-04-30 SC689771 c:OrdinaryShareClass2 2023-05-01 2024-04-30 SC689771 c:OrdinaryShareClass2 2024-04-30 SC689771 c:OrdinaryShareClass3 2023-05-01 2024-04-30 SC689771 c:OrdinaryShareClass3 2024-04-30 SC689771 c:PreferenceShareClass1 2023-05-01 2024-04-30 SC689771 c:PreferenceShareClass1 2024-04-30 SC689771 c:PreferenceShareClass1 2023-04-30 SC689771 c:FRS102 2023-05-01 2024-04-30 SC689771 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 SC689771 c:FullAccounts 2023-05-01 2024-04-30 SC689771 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 SC689771 6 2023-05-01 2024-04-30 SC689771 f:PoundSterling 2023-05-01 2024-04-30 iso4217:GBP xbrli:shares xbrli:pure
Registered number: SC689771










IVAN WOOD HOLDINGS LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

 
IVAN WOOD HOLDINGS LIMITED
 

COMPANY INFORMATION


Directors
Mr E I Wood 
Ms T A Wood 
Mrs H Davidson 




Registered number
SC689771



Registered office
Fresh Produce Unit
Eastfield

Navity Farm

Ballingry

Fife

KY5 8LR




Accountants
EQ Accountants Limited
Chartered Accountants

Pentland House

Saltire Centre

Glenrothes

Fife

KY6 2AH





 
IVAN WOOD HOLDINGS LIMITED
REGISTERED NUMBER: SC689771

STATEMENT OF FINANCIAL POSITION
AS AT 30 APRIL 2024

As restated
2024
2023
£
£

Fixed assets
  

Investments
 4 
1,515,830
1,515,830

  
1,515,830
1,515,830

Current assets
  

Cash at bank and in hand
  
33,638
500

  
33,638
500

Creditors: amounts falling due within one year
 5 
(270,565)
(276,111)

Net current liabilities
  
 
 
(236,927)
 
 
(275,611)

Total assets less current liabilities
  
1,278,903
1,240,219

Creditors: amounts falling due after more than one year
 6 
(1,000,000)
(1,000,000)

  

Net assets
  
278,903
240,219


Capital and reserves
  

Called up share capital 
  
1,000
1,000

Profit and loss account
  
277,903
239,219

  
278,903
240,219


Page 1

 
IVAN WOOD HOLDINGS LIMITED
REGISTERED NUMBER: SC689771

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 APRIL 2024

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 by: 




Mr E I Wood
Director

Date: 4 September 2024

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
IVAN WOOD HOLDINGS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.


General information

Ivan Wood Holdings Limited is a private company, limited by shares, incorporated in Scotland with registration number SC689771. The registered office address is Fresh Produce Unit, Eastfield, Navity Farm, Ballingry, Fife, KY5 8LR. 
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 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

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Statement of income and retained earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

 
2.3

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.

Financial instruments are recognised in the Company's Statement of financial position when the Company becomes party to the contractual provisions of the instrument.

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.

 
2.4

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees




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

Page 3

 
IVAN WOOD HOLDINGS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 May 2023
1,515,830



At 30 April 2024
1,515,830





5.


Creditors: Amounts falling due within one year

As restated
2024
2023
£
£

Amounts owed to group undertakings
109,860
94,665

Other creditors
159,505
180,246

Accruals and deferred income
1,200
1,200

270,565
276,111



6.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Share capital treated as debt
1,000,000
1,000,000


Page 4

 
IVAN WOOD HOLDINGS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

7.


Share capital

2024
2023
£
£
Shares classified as equity

Allotted, called up and fully paid



510 Ordinary A Shares shares of £1.00 each
510
510
230 Ordinary B Shares shares of £1.00 each
230
230
260 Ordinary C Shares shares of £1.00 each
260
260

1,000

1,000

2024
2023
£
£
Shares classified as debt

Allotted, called up and fully paid



1,000,000 (2023 - 1,000,000) Preference Share shares of £1.00 each
1,000,000
1,000,000



8.


Prior year adjustment

The prior year figures have been restated to reflect an adjustment in relation to the profit and loss account, cash at bank and other creditors. The result of these adjustments have been as follows: a decrease to the profit and loss account by £31,641, and increase in the cash at bank by £500 and an increase in other creditors by £32,141.


Page 5