13 February 2023 false No description of principal activity Taxfiler 2024.6 SC758614business:PrivateLimitedCompanyLtd2023-02-132024-03-31 SC7586142023-02-12 SC7586142023-02-132024-03-31 SC758614business:AuditExemptWithAccountantsReport2023-02-132024-03-31 SC758614business:AbridgedAccounts2023-02-132024-03-31 SC7586142024-03-31 SC758614business:Director12023-02-132024-03-31 SC758614business:Director22023-02-132024-03-31 SC758614business:RegisteredOffice2023-02-132024-03-31 SC758614core:ShareCapitalcore:PreviouslyStatedAmount2024-03-31 SC758614core:PreviouslyStatedAmount2024-03-31 SC758614business:SmallEntities2023-02-132024-03-31 SC758614countries:Scotland2023-02-132024-03-31 iso4217:GBP xbrli:pure
Company Registration No. SC758614 (Scotland)
Kishorn Holdings Limited Unaudited accounts for the period from 13 February 2023 to 31 March 2024
Kishorn Holdings Limited Unaudited accounts Contents
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Kishorn Holdings Limited Company Information for the period from 13 February 2023 to 31 March 2024
Directors
D Tweats M Tweats
Company Number
SC758614 (Scotland)
Registered Office
5 Ardross Terrace Inverness IV3 5NN
Accountants
CMM Accountancy (Inverness) Limited The Green House Beechwood Business Park North Inverness IV2 3BL
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Kishorn Holdings Limited Statement of financial position as at 31 March 2024
2024 
Notes
£ 
Fixed assets
Investments
104 
Net current assets
- 
Net assets
104 
Capital and reserves
Called up share capital
104 
Shareholders' funds
104 
For the period ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the period in accordance with Section 444(2A).
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 14 October 2024 and were signed on its behalf by
D Tweats Director Company Registration No. SC758614
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Kishorn Holdings Limited Notes to the Accounts for the period from 13 February 2023 to 31 March 2024
1
Statutory information
Kishorn Holdings Limited is a private company, limited by shares, registered in Scotland, registration number SC758614. The registered office is 5 Ardross Terrace, Inverness, IV3 5NN.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Investments
Investments in shares are included at fair value.
Group financial statements
The company, and the group headed by it, qualify as small, and in accordance with financial reporting standards the company and the group are considered eligible for the exemption from the requirement to prepare consolidated financial statements. The company's accounts are therefore separate financial statements.
4
Average number of employees
During the period the average number of employees was 0.
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