Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-31true2falsefalseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2023-01-01No description of principal activity2false SC697007 2023-01-01 2023-12-31 SC697007 2022-01-01 2022-12-31 SC697007 2023-12-31 SC697007 2022-12-31 SC697007 c:Director1 2023-01-01 2023-12-31 SC697007 c:Director2 2023-01-01 2023-12-31 SC697007 c:RegisteredOffice 2023-01-01 2023-12-31 SC697007 d:CurrentFinancialInstruments 2023-12-31 SC697007 d:CurrentFinancialInstruments 2022-12-31 SC697007 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 SC697007 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 SC697007 d:ShareCapital 2023-12-31 SC697007 d:ShareCapital 2022-12-31 SC697007 d:RetainedEarningsAccumulatedLosses 2023-12-31 SC697007 d:RetainedEarningsAccumulatedLosses 2022-12-31 SC697007 c:OrdinaryShareClass1 2023-01-01 2023-12-31 SC697007 c:OrdinaryShareClass1 2023-12-31 SC697007 c:OrdinaryShareClass1 2022-12-31 SC697007 c:FRS102 2023-01-01 2023-12-31 SC697007 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 SC697007 c:FullAccounts 2023-01-01 2023-12-31 SC697007 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 SC697007 e:PoundSterling 2023-01-01 2023-12-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC697007










KAIREN HOLDINGS LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

 
KAIREN HOLDINGS LIMITED
 

COMPANY INFORMATION


Directors
Mr K Ramsay 
Mrs K Ramsay 




Registered number
SC697007



Registered office
Office 10 Dunnock House
63 Dunnock Road

Dunfermline

Fife

KY11 8QE




Accountants
EQ Accountants Limited
Chartered Accountants

Pentland House

Saltire Centre

Glenrothes

Fife

KY6 2AH





 
KAIREN HOLDINGS LIMITED
REGISTERED NUMBER: SC697007

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2023

2023
2022
£
£

Fixed assets
  

Investments
 4 
1
1

  
1
1

Current assets
  

Cash at bank and in hand
  
69
109

  
69
109

Creditors: amounts falling due within one year
 5 
(301)
(102)

Net current (liabilities)/assets
  
 
 
(232)
 
 
7

Total assets less current liabilities
  
(231)
8

  

Net (liabilities)/assets
  
(231)
8


Capital and reserves
  

Called up share capital 
 6 
2
2

Profit and loss account
  
(233)
6

  
(231)
8


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: 




Mrs K Ramsay
Director

Date: 23 September 2024

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

Page 1

 
KAIREN HOLDINGS LIMITED
 

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

1.


General information

Kairen Holdings Limited is a private company limited by shares incorporated in Scotland with registration number SC697007. 
The registered office is Office 10 Dunnock House, 63 Dunnock Road, Dunfermline, Fife, KY11 8QE.

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

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.


3.


Employees




The average monthly number of employees, including directors, during the year was 2 (2022 - 2).


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 January 2023
1



At 31 December 2023
1




Page 2

 
KAIREN HOLDINGS LIMITED
 

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

5.


Creditors: Amounts falling due within one year

2023
2022
£
£

Amounts owed to group undertakings
1
1

Other taxation and social security
-
1

Other creditors
300
100

301
102



6.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



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



Page 3