Caseware UK (AP4) 2023.0.135 2023.0.135 2024-06-302024-06-3022023-07-01falseNo description of principal activity2falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC613936 2023-07-01 2024-06-30 SC613936 2022-07-01 2023-06-30 SC613936 2024-06-30 SC613936 2023-06-30 SC613936 2022-07-01 SC613936 c:Director1 2023-07-01 2024-06-30 SC613936 c:Director2 2023-07-01 2024-06-30 SC613936 c:RegisteredOffice 2023-07-01 2024-06-30 SC613936 d:CurrentFinancialInstruments 2024-06-30 SC613936 d:CurrentFinancialInstruments 2023-06-30 SC613936 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 SC613936 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 SC613936 d:ShareCapital 2023-07-01 2024-06-30 SC613936 d:ShareCapital 2024-06-30 SC613936 d:ShareCapital 2023-06-30 SC613936 d:ShareCapital 2022-07-01 SC613936 d:CapitalRedemptionReserve 2023-07-01 2024-06-30 SC613936 d:CapitalRedemptionReserve 2024-06-30 SC613936 d:CapitalRedemptionReserve 2023-06-30 SC613936 d:RetainedEarningsAccumulatedLosses 2023-07-01 2024-06-30 SC613936 d:RetainedEarningsAccumulatedLosses 2024-06-30 SC613936 d:RetainedEarningsAccumulatedLosses 2022-07-01 2023-06-30 SC613936 d:RetainedEarningsAccumulatedLosses 2023-06-30 SC613936 d:RetainedEarningsAccumulatedLosses 2022-07-01 SC613936 c:OrdinaryShareClass2 2023-07-01 2024-06-30 SC613936 c:OrdinaryShareClass2 2024-06-30 SC613936 c:OrdinaryShareClass3 2023-07-01 2024-06-30 SC613936 c:OrdinaryShareClass3 2024-06-30 SC613936 c:OrdinaryShareClass4 2023-07-01 2024-06-30 SC613936 c:OrdinaryShareClass4 2024-06-30 SC613936 c:FRS102 2023-07-01 2024-06-30 SC613936 c:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 SC613936 c:FullAccounts 2023-07-01 2024-06-30 SC613936 c:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 SC613936 6 2023-07-01 2024-06-30 SC613936 e:PoundSterling 2023-07-01 2024-06-30 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC613936










KILRYMONT LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

 
KILRYMONT LIMITED
 

COMPANY INFORMATION


DIRECTORS
Mr S Simpson 
Mrs C Simpson 




REGISTERED NUMBER
SC613936



REGISTERED OFFICE
14a Argyle Street

St Andrews

Fife

KY16 9DP




ACCOUNTANTS
EQ Accountants Limited
Chartered Accountants

Pentland House

Saltire Centre

Glenrothes

Fife

KY6 2AH





 
KILRYMONT LIMITED
REGISTERED NUMBER: SC613936

STATEMENT OF FINANCIAL POSITION
AS AT 30 JUNE 2024

2024
2023
£
£

Fixed assets
  

Investments
 4 
725,242
725,242

  
725,242
725,242

Current assets
  

Debtors: amounts falling due within one year
 5 
31,498
-

Cash at bank and in hand
  
10,000
10,000

  
41,498
10,000

Creditors: amounts falling due within one year
 6 
(71,377)
(183,745)

Net current liabilities
  
 
 
(29,879)
 
 
(173,745)

Total assets less current liabilities
  
695,363
551,497

  

Net assets
  
695,363
551,497


Capital and reserves
  

Called up share capital 
 7 
350,242
415,242

Capital redemption reserve
  
345,000
-

Profit and loss account
  
121
136,255

  
695,363
551,497


Page 1

 
KILRYMONT LIMITED
REGISTERED NUMBER: SC613936

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 JUNE 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 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 by: 




Mr S Simpson
Mrs C Simpson
Director
Director


Date: 26 November 2024

The notes on pages 4 to 5 form part of these financial statements.

Page 2

 
KILRYMONT LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 JUNE 2024


Called up share capital
Capital redemption reserve
Profit and loss account
Total equity

£
£
£
£

At 1 July 2023
415,242
-
136,255
551,497



Profit for the year
-
-
228,866
228,866

Dividends: Equity capital
-
-
(20,000)
(20,000)

Purchase of own shares
-
345,000
-
345,000

Shares redeemed during the year
(65,000)
-
-
(65,000)

Transfer to/from profit and loss account
-
-
(345,000)
(345,000)


At 30 June 2024
350,242
345,000
121
695,363


The notes on pages 4 to 5 form part of these financial statements.


STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 JUNE 2023


Called up share capital
Profit and loss account
Total equity

£
£
£

At 1 July 2022
415,242
77,389
492,631



Profit for the year
-
78,866
78,866

Dividends: Equity capital
-
(20,000)
(20,000)


At 30 June 2023
415,242
136,255
551,497


The notes on pages 4 to 5 form part of these financial statements.

Page 3

 
KILRYMONT LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1.


General information

Kilrymont Limited is a private company, limited by shares and incorporated in Scotland, registration number SC613936. The registered office address is 14a Argyle Street, St Andrews, Fife, KY16 9BP.

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

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the forseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

 
2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
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).


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 July 2023
725,242



At 30 June 2024
725,242




Page 4

 
KILRYMONT LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

5.


Debtors

2024
2023
£
£


Amounts owed by group undertakings
31,498
-



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
-
60,564

Other creditors
71,377
123,181

71,377
183,745



7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



120 A Ordinary shares of £1.00 each
120
120
120 B Ordinary shares of £1.00 each
120
120
350,002 Redeemable preference shares of £1.00 each
350,002
415,002

350,242

415,242

On 5 December 2019 the company allotted 695,002 Redeemable preference shares of £1 each. During the year, 65,000 (2023: 65,000) Redeemable preference shares of £1 were redeemed.



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