Caseware UK (AP4) 2023.0.135 2023.0.135 2024-10-312024-10-31The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.No description of principal activity59false2023-05-01falsetruefalse SC422907 2023-05-01 2024-10-31 SC422907 2022-05-01 2023-04-30 SC422907 2024-10-31 SC422907 2023-04-30 SC422907 c:Director1 2023-05-01 2024-10-31 SC422907 c:Director2 2023-05-01 2024-10-31 SC422907 c:Director3 2023-05-01 2024-10-31 SC422907 c:Director4 2023-05-01 2024-10-31 SC422907 c:Director6 2023-05-01 2024-10-31 SC422907 c:Director8 2023-05-01 2024-10-31 SC422907 c:Director8 2024-10-31 SC422907 c:Director9 2023-05-01 2024-10-31 SC422907 c:Director9 2024-10-31 SC422907 c:RegisteredOffice 2023-05-01 2024-10-31 SC422907 d:OfficeEquipment 2023-05-01 2024-10-31 SC422907 d:OfficeEquipment 2024-10-31 SC422907 d:OfficeEquipment 2023-04-30 SC422907 d:CurrentFinancialInstruments 2024-10-31 SC422907 d:CurrentFinancialInstruments 2023-04-30 SC422907 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-31 SC422907 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 SC422907 d:RetainedEarningsAccumulatedLosses 2024-10-31 SC422907 d:RetainedEarningsAccumulatedLosses 2023-04-30 SC422907 c:FRS102 2023-05-01 2024-10-31 SC422907 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-10-31 SC422907 c:FullAccounts 2023-05-01 2024-10-31 SC422907 c:CompanyLimitedByGuarantee 2023-05-01 2024-10-31 SC422907 e:PoundSterling 2023-05-01 2024-10-31 iso4217:GBP xbrli:pure
Registered number: SC422907










THE FIFE GOLF PARTNERSHIP LIMITED
(A Company Limited by Guarantee)
FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2024

 
THE FIFE GOLF PARTNERSHIP LIMITED
 
(A Company Limited by Guarantee)
 

COMPANY INFORMATION


Directors
Alexander John Smith 
Angus Watson 
Callum Nicoll 
Stephen Charles Owen 
Tom Robson 
David Robert Kerr (resigned 10 March 2024)
Ronald John Pook (resigned 10 March 2024)




Registered number
SC422907



Registered office
Pentland House
Pentland Park

Glenrothes

KY6 2AH




Accountants
EQ Accountants Limited
Chartered Accountants

Pentland House

Saltire Centre

Glenrothes

Fife

KY6 2AH





 
THE FIFE GOLF PARTNERSHIP LIMITED
 
(A Company Limited by Guarantee)
REGISTERED NUMBER: SC422907

STATEMENT OF FINANCIAL POSITION
AS AT 31 OCTOBER 2024

31 October
30 April
2024
2023
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 5 
1,300
1,505

Cash at bank and in hand
  
-
23,628

  
1,300
25,133

Creditors: amounts falling due within one year
 6 
(1,300)
(23,283)

Net current assets
  
 
 
-
 
 
1,850

Total assets less current liabilities
  
-
1,850

  

Net assets
  
-
1,850


Capital and reserves
  

Profit and loss account
  
-
1,850

  
-
1,850


Page 1

 
THE FIFE GOLF PARTNERSHIP LIMITED
 
(A Company Limited by Guarantee)
REGISTERED NUMBER: SC422907

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 OCTOBER 2024

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 period 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 by: 




Stephen Charles Owen
Director

Date: 21 November 2024

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
THE FIFE GOLF PARTNERSHIP LIMITED

(A Company Limited by Guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2024

1.


General information

The Company is limited by shares and incorporated in Scotland; Registration Number SC217890. The registered office address is Pentland House, Pentland Park, Glenrothes, KY6 2AH.
During the period, the Company changed its accounting reference date to 31 October 2024, and as such, the period covered by these financial statements is for the 18 months to 31 October 2024.
The Company ceased trading on 31 October 2024.
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.

Page 3

 
THE FIFE GOLF PARTNERSHIP LIMITED

(A Company Limited by Guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2024

2.Accounting policies (continued)

 
2.3

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.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Office equipment
-
33%
straight line

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.


3.


Employees




The average monthly number of employees, including directors, during the period was 5 (2023 - 9).

Page 4

 
THE FIFE GOLF PARTNERSHIP LIMITED

(A Company Limited by Guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2024

4.


Tangible fixed assets







Office equipment

£





At 1 May 2023
349


Disposals
(349)



At 31 October 2024

-





At 1 May 2023
349


Disposals
(349)



At 31 October 2024

-



Net book value



At 31 October 2024
-



At 30 April 2023
-


5.


Debtors

31 October
30 April
2024
2023
£
£


Trade debtors
-
330

Other debtors
1,300
-

Prepayments and accrued income
-
1,175

1,300
1,505



6.


Creditors: Amounts falling due within one year

31 October
30 April
2024
2023
£
£

Accruals and deferred income
1,300
23,283

1,300
23,283


Page 5

 
THE FIFE GOLF PARTNERSHIP LIMITED

(A Company Limited by Guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2024


7.


Company status

The company is a private company limited by guarantee and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1.00 towards the assets of the company in the event of liquidation.

Page 6