Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-302024-04-3022The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2023-05-01falseNo description of principal activitytruetrue SC625774 2023-05-01 2024-04-30 SC625774 2022-05-01 2023-04-30 SC625774 2024-04-30 SC625774 2023-04-30 SC625774 c:Director2 2023-05-01 2024-04-30 SC625774 c:Director3 2023-05-01 2024-04-30 SC625774 c:RegisteredOffice 2023-05-01 2024-04-30 SC625774 d:ShareCapital 2024-04-30 SC625774 d:ShareCapital 2023-04-30 SC625774 c:OrdinaryShareClass1 2023-05-01 2024-04-30 SC625774 c:OrdinaryShareClass1 2024-04-30 SC625774 c:OrdinaryShareClass1 2023-04-30 SC625774 c:OrdinaryShareClass2 2023-05-01 2024-04-30 SC625774 c:OrdinaryShareClass2 2024-04-30 SC625774 c:OrdinaryShareClass2 2023-04-30 SC625774 c:FRS102 2023-05-01 2024-04-30 SC625774 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 SC625774 c:FullAccounts 2023-05-01 2024-04-30 SC625774 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 SC625774 6 2023-05-01 2024-04-30 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC625774










GOLDCREST 48 LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

 
GOLDCREST 48 LIMITED
 

COMPANY INFORMATION


Directors
Mrs S Jessop 
Mr C C Jessop 




Registered number
SC625774



Registered office
Pentland House
Saltire Centre

Glenrothes

Scotland

KY6 2AH




Accountants
EQ Accountants Limited
Chartered Accountants

Pentland House

Saltire Centre

Glenrothes

Fife

KY6 2AH





 
GOLDCREST 48 LIMITED
REGISTERED NUMBER: SC625774

STATEMENT OF FINANCIAL POSITION
AS AT 30 APRIL 2024

2024
2023
£
£

Fixed assets
  

Investments
 4 
650
650

  
650
650

  

Total assets less current liabilities
  
 
650
 
650

  

Net assets
  
650
650


Capital and reserves
  

Called up share capital 
 5 
650
650

  
650
650


Page 1

 
GOLDCREST 48 LIMITED
REGISTERED NUMBER: SC625774

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




Mrs S Jessop
Director

Date: 13 January 2025

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

Page 2

 
GOLDCREST 48 LIMITED
 

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

1.


General information

Goldcrest 48 Limited is a private company, limited by shares, incorporated in Scotland with registration number SC625774. The registered office is Pentland House, Saltire Centre, Glenrothes, KY6 2AH.
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 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

Exemption from preparing consolidated financial statements

The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.

 
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).

Page 3

 
GOLDCREST 48 LIMITED
 

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

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 May 2023
650



At 30 April 2024
650





5.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



500 (2023 - 500) Ordinary shares of £1.00 each
500
500
150 (2023 - 150) Ordinary A shares of £1.00 each
150
150

650

650



6.


Controlling party

From 27 January 2021 the ultimate controlling party was Smykker Corp Ltd, a company incorporated in Scotland; Registered number: SC684261. The registered office is Pentland House, Saltire Centre, Glenrothes, KY6 2AH. 


Page 4