Caseware UK (AP4) 2023.0.135 2023.0.135 2024-06-302024-06-301The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.truefalse12023-07-01falseNo description of principal activityfalse SC238931 2023-07-01 2024-06-30 SC238931 2022-07-01 2023-06-30 SC238931 2024-06-30 SC238931 2023-06-30 SC238931 c:Director1 2023-07-01 2024-06-30 SC238931 c:RegisteredOffice 2023-07-01 2024-06-30 SC238931 d:CurrentFinancialInstruments 2024-06-30 SC238931 d:CurrentFinancialInstruments 2023-06-30 SC238931 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 SC238931 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 SC238931 d:ShareCapital 2024-06-30 SC238931 d:ShareCapital 2023-06-30 SC238931 d:RetainedEarningsAccumulatedLosses 2024-06-30 SC238931 d:RetainedEarningsAccumulatedLosses 2023-06-30 SC238931 c:OrdinaryShareClass1 2023-07-01 2024-06-30 SC238931 c:OrdinaryShareClass1 2024-06-30 SC238931 c:OrdinaryShareClass1 2023-06-30 SC238931 c:FRS102 2023-07-01 2024-06-30 SC238931 c:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 SC238931 c:FullAccounts 2023-07-01 2024-06-30 SC238931 c:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 SC238931 e:PoundSterling 2023-07-01 2024-06-30 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC238931










NAUGHTON CASTLE GARDEN LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

 
NAUGHTON CASTLE GARDEN LIMITED
 

COMPANY INFORMATION


Director
J H D Crawford 




Registered number
SC238931



Registered office
14 City Quay

Dundee

DD1 3JA




Accountants
EQ Accountants Limited
Chartered Accountants

14 City Quay

Dundee

DD1 3JA





 
NAUGHTON CASTLE GARDEN LIMITED
REGISTERED NUMBER: SC238931

STATEMENT OF FINANCIAL POSITION
AS AT 30 JUNE 2024

2024
2023
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
4,080
5,549

Cash at bank and in hand
  
2,456
1,559

  
6,536
7,108

Creditors: amounts falling due within one year
 5 
(2,031)
(1,644)

Net current assets
  
 
 
4,505
 
 
5,464

Total assets less current liabilities
  
4,505
5,464

  

Net assets
  
4,505
5,464


Capital and reserves
  

Called up share capital 
 6 
1
1

Profit and loss account
  
4,504
5,463

  
4,505
5,464


The director considers 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 director acknowledges his 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 5 December 2024.




J H D Crawford
Director

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

Page 1

 
NAUGHTON CASTLE GARDEN LIMITED
 

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

1.


General information

Naughton Castle Garden Limited is a private company limited by the shares and registered in Scotland with number SC238931. The registratered office is 14 City Quay, Dundee, Scotland, DD1 3JA and trading address Naughton House, Wormit, Newport on Tay, DD6 8RN.  

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.

 
2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

 
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 1 (2023 - 1).

Page 2

 
NAUGHTON CASTLE GARDEN LIMITED
 

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

4.


Debtors

2024
2023
£
£


Other debtors
4,080
5,549

4,080
5,549



5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other taxation and social security
831
444

Accruals and deferred income
1,200
1,200

2,031
1,644



6.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



1 (2023 - 1) Ordinary share of £1.00
1
1



Page 3