Castle Craig Hospital (ECU) Limited SC226243 false 2023-01-01 2023-12-31 2023-12-31 The principal activity of the company is provision of addiction treatment. The company transferred its trade to its parent company on 1 January 2019. Digita Accounts Production Advanced 6.30.9574.0 true true true true SC226243 2023-01-01 2023-12-31 SC226243 2023-12-31 SC226243 bus:OrdinaryShareClass1 bus:Non-cumulativeShares 2023-12-31 SC226243 bus:OrdinaryShareClass2 bus:Non-cumulativeShares 2023-12-31 SC226243 core:RetainedEarningsAccumulatedLosses 2023-12-31 SC226243 core:ShareCapital 2023-12-31 SC226243 core:CurrentFinancialInstruments 2023-12-31 SC226243 core:CurrentFinancialInstruments core:WithinOneYear 2023-12-31 SC226243 bus:SmallEntities 2023-01-01 2023-12-31 SC226243 bus:AuditExemptWithAccountantsReport 2023-01-01 2023-12-31 SC226243 bus:FilletedAccounts 2023-01-01 2023-12-31 SC226243 bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 SC226243 bus:RegisteredOffice 2023-01-01 2023-12-31 SC226243 bus:Director3 2023-01-01 2023-12-31 SC226243 bus:OrdinaryShareClass1 bus:Non-cumulativeShares 2023-01-01 2023-12-31 SC226243 bus:OrdinaryShareClass2 bus:Non-cumulativeShares 2023-01-01 2023-12-31 SC226243 bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 SC226243 core:PlantMachinery 2023-01-01 2023-12-31 SC226243 core:ParentEntities 2023-01-01 2023-12-31 SC226243 1 2023-01-01 2023-12-31 SC226243 countries:Scotland 2023-01-01 2023-12-31 SC226243 2022-01-01 2022-12-31 SC226243 2022-12-31 SC226243 bus:OrdinaryShareClass1 bus:Non-cumulativeShares 2022-12-31 SC226243 bus:OrdinaryShareClass2 bus:Non-cumulativeShares 2022-12-31 SC226243 core:RetainedEarningsAccumulatedLosses 2022-12-31 SC226243 core:ShareCapital 2022-12-31 SC226243 core:CurrentFinancialInstruments 2022-12-31 SC226243 core:CurrentFinancialInstruments core:WithinOneYear 2022-12-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: SC226243

Castle Craig Hospital (ECU) Limited

Unaudited Filleted Financial Statements

for the Year Ended 31 December 2023

 

Castle Craig Hospital (ECU) Limited

Contents

Company Information

1

Balance Sheet

2

Notes to the Unaudited Financial Statements

3 to 5

 

Castle Craig Hospital (ECU) Limited

Company Information

Director

Mr Daniel Gouws

Registered office

Castle Craig Hospital
Blyth Bridge
West Linton
Peeblesshire
EH46 7DH

Solicitors

Anderson Strathern WS
1 Rutland Court
Edinburgh
Midlothian
EH3 8EY

Accountants

Deans Accountants And Business Advisors Ltd
Chartered Accountants and Business Advisors
27 North Bridge Street
Hawick
Scottish Borders
TD9 9BD

 

Castle Craig Hospital (ECU) Limited

(Registration number: SC226243)
Balance Sheet as at 31 December 2023

Note

2023
£

2022
£

Current assets

 

Debtors

4

383,520

383,520

Capital and reserves

 

Called up share capital

5

150,040

150,040

Retained earnings

233,480

233,480

Shareholders' funds

 

383,520

383,520

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

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 20 September 2024
 

Mr Daniel Gouws
Director

   
     
 

Castle Craig Hospital (ECU) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2023

1

General information

The company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
Castle Craig Hospital
Blyth Bridge
West Linton
Peeblesshire
EH46 7DH

These financial statements were authorised for issue by the director on 20 September 2024.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The company is not directly impacted by Brexit.

The company has suffered financially from the pandemic. Where appropriate, government support in the forms of grants and loans were used to mitigate the impact of lockdowns etc. The directors will continue to assess the impact of the pandemic and make decisions accordingly.

The financial statements are presented in Sterling (£) and rounded to the nearest £0.

Going concern

The financial statements have been prepared on a going concern basis.The directors' going concern assessment includes the expected impact of Covid-19 to the company for a period of at least 12 months from the date of signing these financial statements.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the Company’s activities. In respect of long term contract and contracts for on-going services, turnover represents the value of work done in the year, including estimates of amounts not invoiced. Turnover in respect of long-term contracts and contracts for on-going services is recognised by reference to stage of completion.

Foreign currency transactions and balances

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating result.

Tangible assets

Heritable property is stated at open market value. No depreciation is provided on heritable property, as in the opinion of the directors, the length of its estimated useful life and estimated residual value of the property is such that depreciation is not material. Costs of repairs and maintenance are charged against revenue as incurred.

Depreciation

Depreciation is charged so as to write off the cost of assets less estimated residual value, other than land and heritable property over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Furniture, fittings & equipment

25% on cost

 

Castle Craig Hospital (ECU) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2023

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the Company will not be able to collect all amounts due according to the original terms of the receivables.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Where shares are issued, any component that creates a financial liability of the company is presented as a liability in the balance sheet. The corresponding dividends relating to the liability component are charged as interest expense in the profit and loss account.

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 3 (2022 - 2). Other staff are employed directly by the parent company then costs recharged.

4

Debtors

Current

Note

2023
£

2022
£

Amounts owed by related parties

6

383,520

383,520

   

383,520

383,520

5

Share capital

Allotted, called up and fully paid shares

2023

2022

No.

£

No.

£

Ordinary shares of £1 each

150,000

150,000

150,000

150,000

B Ordinary shares of £1 each

40

40

40

40

150,040

150,040

150,040

150,040

6

Related party transactions

 

Castle Craig Hospital (ECU) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2023

Summary of transactions with parent

The company has taken advantage of the exemptions available to it relating to the disclosure of transactions with its parent company.
 

7

Parent and ultimate parent undertaking

The company's immediate, and ultimate, parent is Castle Craig Hospital Limited, a company incorporated in Scotland.

  These financial statements are available upon request from Castle Craig, Blyth Bridge, West Linton, EH46 7DH