Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-312023-04-01falseNo description of principal activity33truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC677809 2023-04-01 2024-03-31 SC677809 2022-04-01 2023-03-31 SC677809 2024-03-31 SC677809 2023-03-31 SC677809 c:Director1 2023-04-01 2024-03-31 SC677809 c:Director2 2023-04-01 2024-03-31 SC677809 c:Director3 2023-04-01 2024-03-31 SC677809 c:RegisteredOffice 2023-04-01 2024-03-31 SC677809 d:PlantMachinery 2023-04-01 2024-03-31 SC677809 d:PlantMachinery 2024-03-31 SC677809 d:PlantMachinery 2023-03-31 SC677809 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 SC677809 d:CurrentFinancialInstruments 2024-03-31 SC677809 d:CurrentFinancialInstruments 2023-03-31 SC677809 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 SC677809 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 SC677809 d:ShareCapital 2024-03-31 SC677809 d:ShareCapital 2023-03-31 SC677809 d:RetainedEarningsAccumulatedLosses 2024-03-31 SC677809 d:RetainedEarningsAccumulatedLosses 2023-03-31 SC677809 c:OrdinaryShareClass1 2023-04-01 2024-03-31 SC677809 c:OrdinaryShareClass1 2024-03-31 SC677809 c:OrdinaryShareClass1 2023-03-31 SC677809 c:FRS102 2023-04-01 2024-03-31 SC677809 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 SC677809 c:FullAccounts 2023-04-01 2024-03-31 SC677809 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 SC677809 2 2023-04-01 2024-03-31 SC677809 e:PoundSterling 2023-04-01 2024-03-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC677809










STRATHALBA LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

 
STRATHALBA LIMITED
 

COMPANY INFORMATION


Directors
Mr J Fleming 
Mrs M Fleming 
Mrs S McKelvie 




Registered number
SC677809



Registered office
Unit 14 City Quay

Dundee

DD1 3JA





 
STRATHALBA LIMITED
 

CONTENTS



Page
Statement of financial position
1
Notes to the financial statements
2 - 5


 
STRATHALBA LIMITED
REGISTERED NUMBER: SC677809

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2024

2024
2023
£
£

Fixed assets
  

Tangible assets
 4 
5,250
-

  
5,250
-

Current assets
  

Debtors: amounts falling due within one year
 5 
203,437
3,068

Cash at bank and in hand
  
173,071
511,379

  
376,508
514,447

Creditors: amounts falling due within one year
 6 
(2,916)
(99,459)

Net current assets
  
 
 
373,592
 
 
414,988

Total assets less current liabilities
  
378,842
414,988

  

Net assets
  
378,842
414,988


Capital and reserves
  

Called up share capital 
 7 
100
100

Profit and loss account
  
378,742
414,888

  
378,842
414,988


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 28 August 2024.




Mrs S McKelvie
Director

The notes on pages 2 to 5 form part of these financial statements.

Page 1

 
STRATHALBA LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

Strathalba Ltd is a private limited company, limited by shares, domiciled in Scotland with registration number SC677809. The registered office is Unit 14 City Quay, Dundee, Angus, DD1 3JA 

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

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue 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 revenue is recognised:

Sale of goods

Revenue 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 revenue 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

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
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

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 2

 
STRATHALBA LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)


2.5
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Plant and machinery
-
12.50%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.6

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

 
STRATHALBA LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

4.


Tangible fixed assets





Plant and machinery

£



Cost or valuation


Additions
6,000



At 31 March 2024

6,000



Depreciation


Charge for the year on owned assets
750



At 31 March 2024

750



Net book value



At 31 March 2024
5,250



At 31 March 2023
-


5.


Debtors

2024
2023
£
£


Other debtors
203,437
3,068

203,437
3,068



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other taxation and social security
166
61,223

Other creditors
-
35,536

Accruals and deferred income
2,750
2,700

2,916
99,459


Page 4

 
STRATHALBA LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

7.


Share capital

2024
2023
£
£
Authorised, allotted, called up and fully paid



100 (2023 - 100) Ordinary shares of £1.00 each
100
100



Page 5