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CUAICH PHARMA LIMITED

Registered Number
SC416531
(Scotland)

Unaudited Financial Statements for the Year ended
29 February 2024

CUAICH PHARMA LIMITED
Company Information
for the year from 1 March 2023 to 29 February 2024

Director

VIS, Peter Willem

Registered Address

11 Loch Na Leoba Road
Newtonmore
PH20 1BW

Registered Number

SC416531 (Scotland)
CUAICH PHARMA LIMITED
Balance Sheet as at
29 February 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets328,95042,026
Investments4177,782177,782
206,732219,808
Current assets
Debtors13,18413,292
Cash at bank and on hand175,347132,973
188,531146,265
Creditors amounts falling due within one year5(46,358)(33,653)
Net current assets (liabilities)142,173112,612
Total assets less current liabilities348,905332,420
Creditors amounts falling due after one year6(31,229)(58,842)
Net assets317,676273,578
Capital and reserves
Called up share capital5050
Share premium(38,952)(38,952)
Profit and loss account356,578312,480
Shareholders' funds317,676273,578
The financial statements were approved and authorised for issue by the Director on 2 October 2024, and are signed on its behalf by:
VIS, Peter Willem
Director
Registered Company No. SC416531
CUAICH PHARMA LIMITED
Notes to the Financial Statements
for the year ended 29 February 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Fixtures and fittings2
Vehicles4
Office Equipment3
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Vehicles

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
At 01 March 2356,035833-56,868
Additions--1,0831,083
At 29 February 2456,0358331,08357,951
Depreciation and impairment
At 01 March 2314,009833-14,842
Charge for year14,009-15014,159
At 29 February 2428,01883315029,001
Net book value
At 29 February 2428,017-93328,950
At 28 February 2342,026--42,026
4.Fixed asset investments

Investments in groups1

Loans to groups2

Total

£££
Cost or valuation
At 01 March 2357177,724177,781
At 29 February 2457177,724177,781
Impairment
At 01 March 23-(1)(1)
At 29 February 24-(1)(1)
Net book value
At 29 February 2457177,725177,782
At 28 February 2357177,725177,782

Notes

1Investments in group undertakings and participating interests
2Loans to group undertakings and participating interests
5.Creditors: amounts due within one year

2024

2023

££
Bank borrowings and overdrafts3,8859,324
Taxation and social security21,40620,498
Other creditors3,0673,730
Accrued liabilities and deferred income18,000101
Total46,35833,653
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Creditors: amounts due after one year

2024

2023

££
Other creditors31,22958,842
Total31,22958,842