Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-312023-04-01falseNo description of principal activity22falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC266917 2023-04-01 2024-03-31 SC266917 2022-04-01 2023-03-31 SC266917 2024-03-31 SC266917 2023-03-31 SC266917 c:CompanySecretary1 2023-04-01 2024-03-31 SC266917 c:Director1 2023-04-01 2024-03-31 SC266917 c:Director2 2023-04-01 2024-03-31 SC266917 c:RegisteredOffice 2023-04-01 2024-03-31 SC266917 d:OfficeEquipment 2023-04-01 2024-03-31 SC266917 d:OfficeEquipment 2024-03-31 SC266917 d:OfficeEquipment 2023-03-31 SC266917 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 SC266917 d:CurrentFinancialInstruments 2024-03-31 SC266917 d:CurrentFinancialInstruments 2023-03-31 SC266917 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 SC266917 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 SC266917 d:ShareCapital 2024-03-31 SC266917 d:ShareCapital 2023-03-31 SC266917 d:RetainedEarningsAccumulatedLosses 2024-03-31 SC266917 d:RetainedEarningsAccumulatedLosses 2023-03-31 SC266917 c:OrdinaryShareClass1 2023-04-01 2024-03-31 SC266917 c:OrdinaryShareClass1 2024-03-31 SC266917 c:OrdinaryShareClass1 2023-03-31 SC266917 c:FRS102 2023-04-01 2024-03-31 SC266917 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 SC266917 c:FullAccounts 2023-04-01 2024-03-31 SC266917 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 SC266917 e:PoundSterling 2023-04-01 2024-03-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC266917










CRAIGOWL HOLDINGS LTD
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

 
CRAIGOWL HOLDINGS LTD
 

COMPANY INFORMATION


Directors
Mr A F Duncan 
Mrs J V Duncan 




Company secretary
Mrs J V Duncan



Registered number
SC266917



Registered office
Balkemback
Tealing

Dundee

Angus

DD4 0RF




Accountants
EQ Accountants Limited
Chartered Accountants

14 City Quay

Dundee

DD1 3JA





 
CRAIGOWL HOLDINGS LTD
REGISTERED NUMBER: SC266917

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2024

2024
2023
£
£

Fixed assets
  

Tangible assets
 4 
21
29

  
21
29

Current assets
  

Debtors: amounts falling due within one year
 5 
993,410
227,350

Cash at bank and in hand
  
5,542
315,526

  
998,952
542,876

Creditors: amounts falling due within one year
 6 
(3,585)
(42,605)

Net current assets
  
 
 
995,367
 
 
500,271

Total assets less current liabilities
  
995,388
500,300

  

Net assets
  
995,388
500,300


Capital and reserves
  

Called up share capital 
 7 
200
200

Profit and loss account
  
995,188
500,100

  
995,388
500,300


Page 1

 
CRAIGOWL HOLDINGS LTD
REGISTERED NUMBER: SC266917

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 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 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 30 October 2024.




Mr A F Duncan
Director

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
CRAIGOWL HOLDINGS LTD
 

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

1.


General information

The company is limited by shares and incorporated in Scotland. The address of the registered office is
Balkemback, Tealing, Dundee, Angus, DD4 0RF.

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

Going concern

The accounts have been prepared under the going concern basis. The company has net liabilities and is dependent on the continued support of its directors. The directors have confirmed that they will support the company for the foreseeable future. 

 
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, on a reducing balance basis.

Depreciation is provided on the following basis:

Office equipment
-
25%

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.

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

Page 3

 
CRAIGOWL HOLDINGS LTD
 

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

4.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 April 2023
1,387



At 31 March 2024

1,387



Depreciation


At 1 April 2023
1,358


Charge for the year on owned assets
8



At 31 March 2024

1,366



Net book value



At 31 March 2024
21



At 31 March 2023
29

Page 4

 
CRAIGOWL HOLDINGS LTD
 

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

5.


Debtors

2024
2023
£
£


Other debtors
993,410
227,350

993,410
227,350



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
-
1,140

Other creditors
2,120
40,000

Accruals and deferred income
1,465
1,465

3,585
42,605



7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



200 (2023 - 200) Ordinary shares of £1.00 each
200
200



Page 5