Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-302024-04-3012023-05-01falseSurveying1truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC532417 2023-05-01 2024-04-30 SC532417 2022-05-01 2023-04-30 SC532417 2024-04-30 SC532417 2023-04-30 SC532417 c:Director1 2023-05-01 2024-04-30 SC532417 c:RegisteredOffice 2023-05-01 2024-04-30 SC532417 d:OfficeEquipment 2023-05-01 2024-04-30 SC532417 d:OfficeEquipment 2024-04-30 SC532417 d:OfficeEquipment 2023-04-30 SC532417 d:CurrentFinancialInstruments 2024-04-30 SC532417 d:CurrentFinancialInstruments 2023-04-30 SC532417 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 SC532417 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 SC532417 d:ShareCapital 2024-04-30 SC532417 d:ShareCapital 2023-04-30 SC532417 d:RetainedEarningsAccumulatedLosses 2024-04-30 SC532417 d:RetainedEarningsAccumulatedLosses 2023-04-30 SC532417 c:OrdinaryShareClass1 2023-05-01 2024-04-30 SC532417 c:OrdinaryShareClass1 2024-04-30 SC532417 c:OrdinaryShareClass1 2023-04-30 SC532417 c:FRS102 2023-05-01 2024-04-30 SC532417 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 SC532417 c:FullAccounts 2023-05-01 2024-04-30 SC532417 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 SC532417 e:PoundSterling 2023-05-01 2024-04-30 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC532417










STRATHMORE BUILDING CONSULTANCY LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

 
STRATHMORE BUILDING CONSULTANCY LIMITED
 

COMPANY INFORMATION


DIRECTOR
Patrick Kilbane 




REGISTERED NUMBER
SC532417



REGISTERED OFFICE
The Old School House
Padanaram

Forfar

DD8 1PX




ACCOUNTANTS
EQ Accountants Limited
Chartered Accountants

Westby

64 West High Street

Forfar

Angus

DD8 1BJ





 
STRATHMORE BUILDING CONSULTANCY LIMITED
REGISTERED NUMBER: SC532417

STATEMENT OF FINANCIAL POSITION
AS AT 30 APRIL 2024

2024
2023
£
£

Fixed assets
  

Tangible assets
 4 
3
3

  
3
3

Current assets
  

Debtors: amounts falling due within one year
 5 
72,722
83,066

Bank and cash balances
  
2,068
269

  
74,790
83,335

Creditors: amounts falling due within one year
 6 
(36,624)
(36,352)

Net current assets
  
 
 
38,166
 
 
46,983

Total assets less current liabilities
  
38,169
46,986

  

Net assets
  
38,169
46,986


Capital and reserves
  

Called up share capital 
 7 
1
1

Profit and loss account
  
38,168
46,985

  
38,169
46,986


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 30 January 2025.




Patrick Kilbane
Director

The notes on pages 3 to 6 form part of these financial statements.
Page 1

 
STRATHMORE BUILDING CONSULTANCY LIMITED
REGISTERED NUMBER: SC532417

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 APRIL 2024


Page 2

 
STRATHMORE BUILDING CONSULTANCY LIMITED
 

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

1.


GENERAL INFORMATION

Strathmore Building Consultancy Ltd is a private company, limited by shares, incorporated in Scotland, Registration number SC532417. The registered office and principal place of business address is The Old School House, Padanaram, Forfar, Angus, DD8 1PX.

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:

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.

 
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

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.

Page 3

 
STRATHMORE BUILDING CONSULTANCY LIMITED
 

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

2.ACCOUNTING POLICIES (CONTINUED)


2.4
TANGIBLE FIXED ASSETS (continued)

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:

Office equipment
-
33%
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.

 
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.

 
2.6

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 4

 
STRATHMORE BUILDING CONSULTANCY LIMITED
 

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

4.


TANGIBLE FIXED ASSETS





Office equipment

£



Cost or valuation


At 1 May 2023
1,300



At 30 April 2024

1,300



Depreciation


At 1 May 2023
1,297



At 30 April 2024

1,297



Net book value



At 30 April 2024
3



At 30 April 2023
3

Page 5

 
STRATHMORE BUILDING CONSULTANCY LIMITED
 

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

5.


DEBTORS

2024
2023
£
£


Other debtors
72,722
83,066

72,722
83,066



6.


CREDITORS: Amounts falling due within one year

2024
2023
£
£

Other taxation and social security
22,724
25,152

Other creditors
13,900
11,200

36,624
36,352



7.


SHARE CAPITAL

2024
2023
£
£
Allotted, called up and fully paid



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



8.


DIRECTOR'S BENEFITS: ADVANCES, CREDITS AND GUARANTEES

Included in other debtors is a loan to the directors totalling £72,722 (2022: £83,066). Interest of 2.25%  has been charged and the loan is repayable on demand. 

Page 6