Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-31true1false1No description of principal activity2023-01-01falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. SC184573 2023-01-01 2023-12-31 SC184573 2022-01-01 2022-12-31 SC184573 2023-12-31 SC184573 2022-12-31 SC184573 c:CompanySecretary1 2023-01-01 2023-12-31 SC184573 c:Director1 2023-01-01 2023-12-31 SC184573 c:RegisteredOffice 2023-01-01 2023-12-31 SC184573 d:CurrentFinancialInstruments 2023-12-31 SC184573 d:CurrentFinancialInstruments 2022-12-31 SC184573 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 SC184573 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 SC184573 d:ShareCapital 2023-12-31 SC184573 d:ShareCapital 2022-12-31 SC184573 d:RetainedEarningsAccumulatedLosses 2023-12-31 SC184573 d:RetainedEarningsAccumulatedLosses 2022-12-31 SC184573 c:OrdinaryShareClass1 2023-01-01 2023-12-31 SC184573 c:OrdinaryShareClass1 2023-12-31 SC184573 c:OrdinaryShareClass1 2022-12-31 SC184573 c:FRS102 2023-01-01 2023-12-31 SC184573 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 SC184573 c:FullAccounts 2023-01-01 2023-12-31 SC184573 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 SC184573 e:PoundSterling 2023-01-01 2023-12-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC184573










LAIRD ESTATES LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

 
LAIRD ESTATES LIMITED
 

COMPANY INFORMATION


Director
S W D Laird 




Company secretary
Mrs F E C Laird



Registered number
SC184573



Registered office
East Memus

By Forfar

Angus

DD8 3TY




Accountants
EQ Accountants Limited
Chartered Accountants

Westby

64 West High Street

Forfar

Angus

DD8 1BJ





 
LAIRD ESTATES LIMITED
REGISTERED NUMBER: SC184573

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2023

2023
2022
£
£

  

CURRENT ASSETS
  

Debtors: amounts falling due within one year
 4 
1,555,757
1,540,923

  
1,555,757
1,540,923

Creditors: amounts falling due within one year
 5 
(840)
(840)

NET CURRENT ASSETS
  
 
 
1,554,917
 
 
1,540,083

TOTAL ASSETS LESS CURRENT LIABILITIES
  
1,554,917
1,540,083

  

NET ASSETS
  
1,554,917
1,540,083


CAPITAL AND RESERVES
  

Called up share capital 
 6 
2
2

Profit and loss account
  
1,554,915
1,540,081

  
1,554,917
1,540,083


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 26 September 2024.




S W D Laird
Director

The notes on pages 2 to 3 form part of these financial statements.

Page 1

 
LAIRD ESTATES LIMITED
 

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

1.


GENERAL INFORMATION

Laird Estates Limited is a private company, limited by shares, incorporated in Scotland with registration number SC184573.  The registered office is East Memus, Forfar, Angus, DD8 3TY.
The Company's functional and presentational currency is GBP.

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

REVENUE

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.

 
2.3

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 1 (2022 - 1).

Page 2

 
LAIRD ESTATES LIMITED
 

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

4.


DEBTORS

2023
2022
£
£


Amounts owed by joint ventures and associated undertakings
35,757
20,923

Other debtors
1,520,000
1,520,000

1,555,757
1,540,923



5.


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2023
2022
£
£

Accruals and deferred income
840
840

840
840



6.


SHARE CAPITAL

2023
2022
£
£
ALLOTTED, CALLED UP AND FULLY PAID



2 (2022 - 2) Ordinary shares of £1.00 each
2
2



Page 3