Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-31true2023-04-01falsefalseNo description of principal activity00trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. SC426059 2023-04-01 2024-03-31 SC426059 2022-04-01 2023-03-31 SC426059 2024-03-31 SC426059 2023-03-31 SC426059 c:Director1 2023-04-01 2024-03-31 SC426059 d:CurrentFinancialInstruments 2024-03-31 SC426059 d:CurrentFinancialInstruments 2023-03-31 SC426059 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 SC426059 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 SC426059 d:ShareCapital 2024-03-31 SC426059 d:ShareCapital 2023-03-31 SC426059 d:RetainedEarningsAccumulatedLosses 2024-03-31 SC426059 d:RetainedEarningsAccumulatedLosses 2023-03-31 SC426059 c:FRS102 2023-04-01 2024-03-31 SC426059 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 SC426059 c:FullAccounts 2023-04-01 2024-03-31 SC426059 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 SC426059 6 2023-04-01 2024-03-31 SC426059 e:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure

Registered number: SC426059









EYE RENEWABLES LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2024

 
EYE RENEWABLES LTD
REGISTERED NUMBER: SC426059

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
592,358
592,358

  
592,358
592,358

  

Creditors: amounts falling due within one year
 5 
(300,000)
(300,000)

Net current liabilities
  
 
 
(300,000)
 
 
(300,000)

Total assets less current liabilities
  
292,358
292,358

  

Net assets
  
292,358
292,358


Capital and reserves
  

Called up share capital 
  
259,000
259,000

Profit and loss account
  
33,358
33,358

  
292,358
292,358


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 Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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 comprehensive income 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 7 November 2024.




Michael Ross Bolton
Director

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

Page 1

 
EYE RENEWABLES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

Eye Renweables Ltd is a private company, limited by shares, registered in Scotland. The Company's
registered number and registered office address can be found on the Company Information page.

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of Comprehensive Income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
2.3

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
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.


3.


Employees




The Company has no employees other than the directors, who did not receive any remuneration (2023 - £NIL).

Page 2

 
EYE RENEWABLES LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 April 2023
592,358



At 31 March 2024
592,358





5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
300,000
300,000

300,000
300,000



6.


Related party transactions

The Company has taken advantage of exemption, under the terms of Financial Reporting Standard 102
'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related
party transactions with wholly owned subsidiaries within the group.
There were no transactions with key management personnel.


7.


Controlling party

The parent of the smallest group that draws up consolidated accounts is E3 Wind Limited. The registered
office of E3 Wind Limited is 10-12 Bourlet Close, London, W1W 7BR.

 
Page 3