Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-302024-04-305falseNo description of principal activity2023-05-016falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC377721 2023-05-01 2024-04-30 SC377721 2022-05-01 2023-04-30 SC377721 2024-04-30 SC377721 2023-04-30 SC377721 c:Director1 2023-05-01 2024-04-30 SC377721 c:Director2 2023-05-01 2024-04-30 SC377721 c:Director3 2023-05-01 2024-04-30 SC377721 c:RegisteredOffice 2023-05-01 2024-04-30 SC377721 d:Buildings 2023-05-01 2024-04-30 SC377721 d:Buildings 2024-04-30 SC377721 d:Buildings 2023-04-30 SC377721 d:Buildings d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 SC377721 d:PlantMachinery 2023-05-01 2024-04-30 SC377721 d:PlantMachinery 2024-04-30 SC377721 d:PlantMachinery 2023-04-30 SC377721 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 SC377721 d:MotorVehicles 2023-05-01 2024-04-30 SC377721 d:MotorVehicles 2024-04-30 SC377721 d:MotorVehicles 2023-04-30 SC377721 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 SC377721 d:FurnitureFittings 2023-05-01 2024-04-30 SC377721 d:FurnitureFittings 2024-04-30 SC377721 d:FurnitureFittings 2023-04-30 SC377721 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 SC377721 d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 SC377721 d:CurrentFinancialInstruments 2024-04-30 SC377721 d:CurrentFinancialInstruments 2023-04-30 SC377721 d:Non-currentFinancialInstruments 2024-04-30 SC377721 d:Non-currentFinancialInstruments 2023-04-30 SC377721 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 SC377721 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 SC377721 d:Non-currentFinancialInstruments d:AfterOneYear 2024-04-30 SC377721 d:Non-currentFinancialInstruments d:AfterOneYear 2023-04-30 SC377721 d:ShareCapital 2024-04-30 SC377721 d:ShareCapital 2023-04-30 SC377721 d:RetainedEarningsAccumulatedLosses 2024-04-30 SC377721 d:RetainedEarningsAccumulatedLosses 2023-04-30 SC377721 c:OrdinaryShareClass1 2023-05-01 2024-04-30 SC377721 c:OrdinaryShareClass1 2024-04-30 SC377721 c:OrdinaryShareClass1 2023-04-30 SC377721 c:FRS102 2023-05-01 2024-04-30 SC377721 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 SC377721 c:FullAccounts 2023-05-01 2024-04-30 SC377721 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 SC377721 e:PoundSterling 2023-05-01 2024-04-30 iso4217:GBP xbrli:shares xbrli:pure
Registered number: SC377721










NEWHALL EVENTS LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

 
NEWHALL EVENTS LIMITED
 

COMPANY INFORMATION


Directors
Andrew Kennedy 
James Kennedy 
John Kennedy 




Registered number
SC377721



Registered office
Auchendinny Mains Farmhouse
Auchendinny

Penicuik

United Kingdom

EH26 8PG






Accountants
EQ Accountants Limited
Chartered Accountants

Westby

64 West High Street

Forfar

Angus

DD8 1BJ





 
NEWHALL EVENTS LIMITED
REGISTERED NUMBER: SC377721

STATEMENT OF FINANCIAL POSITION
AS AT 30 APRIL 2024

2024
2023
£
£

FIXED ASSETS
  

Tangible assets
 4 
360,806
392,607

  
360,806
392,607

CURRENT ASSETS
  

Debtors: amounts falling due within one year
 5 
59,022
70,010

Cash at bank and in hand
  
11,426
49,041

  
70,448
119,051

Creditors: amounts falling due within one year
 6 
(393,430)
(275,848)

NET CURRENT LIABILITIES
  
 
 
(322,982)
 
 
(156,797)

TOTAL ASSETS LESS CURRENT LIABILITIES
  
37,824
235,810

Creditors: amounts falling due after more than one year
 7 
(724,143)
(796,166)

  

NET LIABILITIES
  
(686,319)
(560,356)


CAPITAL AND RESERVES
  

Called up share capital 
  
4
4

Profit and loss account
  
(686,323)
(560,360)

  
(686,319)
(560,356)


Page 1

 
NEWHALL EVENTS LIMITED
REGISTERED NUMBER: SC377721

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 on 22 January 2025.




James Kennedy
Director

The notes on pages 3 to 6 form part of these financial statements.
Page 2

 
NEWHALL EVENTS LIMITED
 

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

1.


GENERAL INFORMATION

Newhall Events Limited is a private company, limited by shares, incorporated in Scotland with the registration number SC377721. The registered office is Auchendinny Mains Farmhouse, Auchendinny, Penicuik, EH26 8PG.
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:

Sale of goods

Turnover from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of turnover can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

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

 
NEWHALL EVENTS LIMITED
 

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

2.ACCOUNTING POLICIES (CONTINUED)

 
2.3

PENSIONS

DEFINED CONTRIBUTION PENSION PLAN

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

 
2.4

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:

Freehold property
-
10%
Straight line
Plant and machinery
-
25%
Reducing balance
Motor vehicles
-
25%
Straight line
Fixtures and fittings
-
25%
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.

Page 4

 
NEWHALL EVENTS LIMITED
 

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

2.ACCOUNTING POLICIES (CONTINUED)

 
2.5

FINANCIAL INSTRUMENTS

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Statement of financial position when the Company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.


3.


EMPLOYEES

The average monthly number of employees, including directors, during the year was 6 (2023-5).


4.


TANGIBLE FIXED ASSETS





Freehold property
Plant and machinery
Motor vehicles
Fixtures and fittings
Total

£
£
£
£
£



COST OR VALUATION


At 1 May 2023
494,144
-
10,195
282,173
786,512


Additions
-
11,550
-
25,823
37,373



At 30 April 2024

494,144
11,550
10,195
307,996
823,885



DEPRECIATION


At 1 May 2023
120,872
-
6,246
266,787
393,905


Charge for the year on owned assets
49,414
2,888
2,549
14,323
69,174



At 30 April 2024

170,286
2,888
8,795
281,110
463,079



NET BOOK VALUE



At 30 April 2024
323,858
8,662
1,400
26,886
360,806



At 30 April 2023
373,272
-
3,949
15,386
392,607

Page 5

 
NEWHALL EVENTS LIMITED
 

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

5.


DEBTORS

2024
2023
£
£


Amounts owed by joint ventures and associated undertakings
26,080
26,080

Other debtors
32,942
32,967

Prepayments and accrued income
-
10,963

59,022
70,010



6.


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024
2023
£
£

Trade creditors
3,002
-

Other taxation and social security
26,488
18,142

Obligations under finance lease and hire purchase contracts
-
144

Other creditors
-
600

Accruals and deferred income
363,940
256,962

393,430
275,848



7.


CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024
2023
£
£

Bank loans
202,471
214,494

Other creditors
521,672
581,672

724,143
796,166



8.


SHARE CAPITAL

2024
2023
£
£
ALLOTTED, CALLED UP AND FULLY PAID



4 (2023 - 4) Ordinary shares of £1.00 each
4
4



Page 6