Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-312023-04-012falseNo description of principal activity2truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC545379 2023-04-01 2024-03-31 SC545379 2022-04-01 2023-03-31 SC545379 2024-03-31 SC545379 2023-03-31 SC545379 c:Director1 2023-04-01 2024-03-31 SC545379 c:Director2 2023-04-01 2024-03-31 SC545379 c:RegisteredOffice 2023-04-01 2024-03-31 SC545379 d:Buildings 2024-03-31 SC545379 d:Buildings 2023-03-31 SC545379 d:CurrentFinancialInstruments 2024-03-31 SC545379 d:CurrentFinancialInstruments 2023-03-31 SC545379 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 SC545379 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 SC545379 d:ShareCapital 2024-03-31 SC545379 d:ShareCapital 2023-03-31 SC545379 d:RetainedEarningsAccumulatedLosses 2024-03-31 SC545379 d:RetainedEarningsAccumulatedLosses 2023-03-31 SC545379 c:FRS102 2023-04-01 2024-03-31 SC545379 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 SC545379 c:FullAccounts 2023-04-01 2024-03-31 SC545379 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 SC545379 e:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure
Registered number: SC545379










HEATHER PROPERTIES LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

 
HEATHER PROPERTIES LIMITED
 

COMPANY INFORMATION


Directors
K Florence 
Mrs  A Florence 




Registered number
SC545379



Registered office
Westby
64 West High Street

Forfar

Angus

DD9 1BJ




Accountants
EQ Accountants Limited
Chartered Accountants

Westby

64 West High Street

Forfar

Angus

DD8 1BJ





 
HEATHER PROPERTIES LIMITED
REGISTERED NUMBER: SC545379

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2024

2024
2023
£
£

Fixed assets
  

Tangible assets
 3 
230,892
230,892

  
230,892
230,892

Current assets
  

Cash at bank and in hand
  
100
100

  
100
100

Creditors: amounts falling due within one year
 4 
(234,549)
(233,846)

Net current liabilities
  
 
 
(234,449)
 
 
(233,746)

Total assets less current liabilities
  
(3,557)
(2,854)

  

Net liabilities
  
(3,557)
(2,854)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(3,657)
(2,954)

  
(3,557)
(2,854)


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 21 November 2024.




K Florence
Director

The notes on pages 3 to 4 form part of these financial statements.
Page 1

 
HEATHER PROPERTIES LIMITED
REGISTERED NUMBER: SC545379

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


Page 2

 
HEATHER PROPERTIES LIMITED
 

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

1.


General information

Heather Properties Limited is a private company, limited by shares, incorporated in Scotland with the registration number SC545379. The trading address is 5 Watson Street, Letham, DD8 2QB. The registered office address is Westby, 64 West High Street, Forfar, DD8 1BJ.
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

Going concern

The accounts have been prepared using the going concern basis.  The company has net current liabilities and is dependent on the continued support of the directors.  The directors have agreed to continue their support 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.

Land is not depreciated. Depreciation on other assets 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:


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

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Page 3

 
HEATHER PROPERTIES LIMITED
 

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

2.Accounting policies (continued)

 
2.5

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.


3.


Tangible fixed assets





Land & property

£



Cost or valuation


At 1 April 2023
230,892



At 31 March 2024

230,892






Net book value



At 31 March 2024
230,892



At 31 March 2023
230,892


4.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other creditors
234,549
233,846

234,549
233,846


Page 4