Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-31true3false2023-01-01falseNo description of principal activityfalse1The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. SC672989 2023-01-01 2023-12-31 SC672989 2022-01-01 2022-12-31 SC672989 2023-12-31 SC672989 2022-12-31 SC672989 c:Director1 2023-01-01 2023-12-31 SC672989 c:Director2 2023-01-01 2023-12-31 SC672989 c:Director2 2023-12-31 SC672989 c:Director3 2023-01-01 2023-12-31 SC672989 c:Director3 2023-12-31 SC672989 c:RegisteredOffice 2023-01-01 2023-12-31 SC672989 d:CurrentFinancialInstruments 2023-12-31 SC672989 d:CurrentFinancialInstruments 2022-12-31 SC672989 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 SC672989 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 SC672989 d:ShareCapital 2023-12-31 SC672989 d:ShareCapital 2022-12-31 SC672989 d:RetainedEarningsAccumulatedLosses 2023-12-31 SC672989 d:RetainedEarningsAccumulatedLosses 2022-12-31 SC672989 c:OrdinaryShareClass1 2023-01-01 2023-12-31 SC672989 c:OrdinaryShareClass1 2023-12-31 SC672989 c:OrdinaryShareClass1 2022-12-31 SC672989 c:FRS102 2023-01-01 2023-12-31 SC672989 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 SC672989 c:FullAccounts 2023-01-01 2023-12-31 SC672989 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 SC672989 e:PoundSterling 2023-01-01 2023-12-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC672989










ACHNACARRY WILDLIFE MANAGEMENT LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

 
ACHNACARRY WILDLIFE MANAGEMENT LIMITED
 

COMPANY INFORMATION


DIRECTORS
Mr S Laird 
Mr W Laird (appointed 7 July 2023)
Mr A MacDonald (appointed 7 July 2023)




REGISTERED NUMBER
SC672989



REGISTERED OFFICE
C/O Turcan Connell Princes Exchange
1 Earl Grey Street

Edinburgh

Midlothian

EH3 9EE




ACCOUNTANTS
EQ Accountants Limited
Chartered Accountants

Westby

64 West High Street

Forfar

Angus

DD8 1BJ





 
ACHNACARRY WILDLIFE MANAGEMENT LIMITED
REGISTERED NUMBER: SC672989

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2023

2023
2022
£
£

  

CURRENT ASSETS
  

Debtors: amounts falling due within one year
 4 
32,509
-

Cash at bank and in hand
  
399
1

  
32,908
1

Creditors: amounts falling due within one year
 5 
(31,083)
-

  

NET ASSETS
  
1,825
1


CAPITAL AND RESERVES
  

Called up share capital 
  
100
1

Profit and loss account
  
1,725
-

  
1,825
1


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 12 September 2024.




Mr S Laird
Mr A MacDonald
Director
Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
ACHNACARRY WILDLIFE MANAGEMENT LIMITED
 

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

1.


GENERAL INFORMATION

Achnacarry Wildlife Management Limited is a private company, limited by shares, incorporated in Scotland with registration number SC672989. The registered office is C/O Turcan Connell Princes Exchange, 1 Early Gray Street, Edinburgh, Midlothian, EH3 9EE.
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

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:

Sale of goods

Turnover from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of turnover can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

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 2

 
ACHNACARRY WILDLIFE MANAGEMENT LIMITED
 

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

2.ACCOUNTING POLICIES (CONTINUED)

 
2.3

GOVERNMENT GRANTS

Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income.
Grants of a revenue nature are recognised in the Statement of Income and Retained Earnings in the same period as the related expenditure.

 
2.4

TAXATION

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.

 
2.5

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.

The Company has elected to apply the recognition and measurement provisions of IFRS 9 Financial Instruments (as adopted by the UK Endorsement Board) with the disclosure requirements of Sections 11 and 12 and the other presentation requirements of FRS 102.

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.


3.


EMPLOYEES

The average monthly number of employees, including directors, during the year was 3 (2022 -1).


4.


DEBTORS

2023
2022
£
£


Trade debtors
31,439
-

Other debtors
1,070
-

32,509
-


Page 3

 
ACHNACARRY WILDLIFE MANAGEMENT LIMITED
 

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

5.


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2023
2022
£
£

Other loans
18,049
-

Trade creditors
1,928
-

Other creditors
6,682
-

Accruals and deferred income
4,424
-

31,083
-



6.


SHARE CAPITAL

2023
2022
£
£
AUTHORISED, ALLOTTED, CALLED UP AND FULLY PAID



100 (2022 -1) Ordinary Shares shares of £1.00 each
100
1


During the year a further 99 ordinary shares of £1 each were alloted, for which £99 consideration was received.


Page 4