Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-312No description of principal activityfalse2023-04-012truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC471559 2023-04-01 2024-03-31 SC471559 2022-04-01 2023-03-31 SC471559 2024-03-31 SC471559 2023-03-31 SC471559 c:Director1 2023-04-01 2024-03-31 SC471559 c:Director2 2023-04-01 2024-03-31 SC471559 c:RegisteredOffice 2023-04-01 2024-03-31 SC471559 d:CurrentFinancialInstruments 2024-03-31 SC471559 d:CurrentFinancialInstruments 2023-03-31 SC471559 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 SC471559 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 SC471559 d:ShareCapital 2024-03-31 SC471559 d:ShareCapital 2023-03-31 SC471559 d:RetainedEarningsAccumulatedLosses 2024-03-31 SC471559 d:RetainedEarningsAccumulatedLosses 2023-03-31 SC471559 c:OrdinaryShareClass1 2023-04-01 2024-03-31 SC471559 c:OrdinaryShareClass1 2024-03-31 SC471559 c:OrdinaryShareClass1 2023-03-31 SC471559 c:FRS102 2023-04-01 2024-03-31 SC471559 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 SC471559 c:FullAccounts 2023-04-01 2024-03-31 SC471559 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 SC471559 e:PoundSterling 2023-04-01 2024-03-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC471559










LAWHILL WIND LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

 
LAWHILL WIND LIMITED
 

COMPANY INFORMATION


DIRECTORS
S D Allan 
D R Allan 




REGISTERED NUMBER
SC471559



REGISTERED OFFICE
Westby
64 West High Street

Forfar

Angus

DD8 1BJ




ACCOUNTANTS
EQ Accountants Limited
Chartered Accountants

Westby

64 West High Street

Forfar

Angus

DD8 1BJ





 
LAWHILL WIND LIMITED
REGISTERED NUMBER: SC471559

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2024

2024
2023
£
£

  

CURRENT ASSETS
  

Debtors: amounts falling due within one year
 4 
3,217
55,645

Cash at bank and in hand
  
8,875
3,035

  
12,092
58,680

Creditors: amounts falling due within one year
 5 
(4,302)
(6,036)

NET CURRENT ASSETS
  
 
 
7,790
 
 
52,644

  

NET ASSETS
  
7,790
52,644


CAPITAL AND RESERVES
  

Called up share capital 
 6 
100
100

Profit and loss account
  
7,690
52,544

  
7,790
52,644


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 6 September 2024.




S D Allan
Director

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

Page 1

 
LAWHILL WIND LIMITED
 

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

1.


GENERAL INFORMATION

Lawhill Wind Limited is a private company, limited by shares, domiciled in Scotland, registration number SC471559. The registered office is Westby, 64 West High Street, Forfar, Angus, DD8 1BJ. 
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:

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.

 
2.3

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.

 
2.4

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.

Page 2

 
LAWHILL WIND LIMITED
 

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

3.


EMPLOYEES




The average monthly number of employees, including directors, during the year was 2 (2023 - 2).


4.


DEBTORS

2024
2023
£
£


Amounts owed by group undertakings
3,147
55,147

Other debtors
70
498

3,217
55,645



5.


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024
2023
£
£

Other creditors
2,802
4,536

Accruals and deferred income
1,500
1,500

4,302
6,036


Page 3

 
LAWHILL WIND LIMITED
 

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

6.


SHARE CAPITAL

2024
2023
£
£
ALLOTTED, CALLED UP AND FULLY PAID



100 (2023 - 100) Ordinary shares of £1 each
100
100



Page 4