Caseware UK (AP4) 2023.0.135 2023.0.135 2024-06-302024-06-30No description of principal activity42023-07-01false4truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC400409 2023-07-01 2024-06-30 SC400409 2022-07-01 2023-06-30 SC400409 2024-06-30 SC400409 2023-06-30 SC400409 c:Director1 2023-07-01 2024-06-30 SC400409 c:Director3 2023-07-01 2024-06-30 SC400409 c:Director4 2023-07-01 2024-06-30 SC400409 c:Director5 2023-07-01 2024-06-30 SC400409 c:RegisteredOffice 2023-07-01 2024-06-30 SC400409 d:CurrentFinancialInstruments 2024-06-30 SC400409 d:CurrentFinancialInstruments 2023-06-30 SC400409 d:Non-currentFinancialInstruments 2024-06-30 SC400409 d:Non-currentFinancialInstruments 2023-06-30 SC400409 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 SC400409 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 SC400409 d:Non-currentFinancialInstruments d:AfterOneYear 2024-06-30 SC400409 d:Non-currentFinancialInstruments d:AfterOneYear 2023-06-30 SC400409 d:ShareCapital 2024-06-30 SC400409 d:ShareCapital 2023-06-30 SC400409 d:CapitalRedemptionReserve 2024-06-30 SC400409 d:CapitalRedemptionReserve 2023-06-30 SC400409 d:RetainedEarningsAccumulatedLosses 2024-06-30 SC400409 d:RetainedEarningsAccumulatedLosses 2023-06-30 SC400409 c:OrdinaryShareClass2 2023-07-01 2024-06-30 SC400409 c:OrdinaryShareClass2 2024-06-30 SC400409 c:OrdinaryShareClass2 2023-06-30 SC400409 c:OrdinaryShareClass4 2023-07-01 2024-06-30 SC400409 c:OrdinaryShareClass4 2024-06-30 SC400409 c:OrdinaryShareClass4 2023-06-30 SC400409 c:OrdinaryShareClass5 2023-07-01 2024-06-30 SC400409 c:OrdinaryShareClass5 2023-06-30 SC400409 c:FRS102 2023-07-01 2024-06-30 SC400409 c:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 SC400409 c:FullAccounts 2023-07-01 2024-06-30 SC400409 c:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 SC400409 6 2023-07-01 2024-06-30 SC400409 e:PoundSterling 2023-07-01 2024-06-30 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC400409










CAIRN NEXUS LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

 
CAIRN NEXUS LIMITED
 

COMPANY INFORMATION


Directors
Mr J C Johnston 
Mr R Young 
Mr D C Harper 
Mrs L J Young 




Registered number
SC400409



Registered office
Priory View
Victoria Road

Kirkcaldy

Fife

KY1 2SA




Accountants
EQ Accountants Limited
Chartered Accountants

Pentland House

Saltire Centre

Glenrothes

Fife

KY6 2AH





 
CAIRN NEXUS LIMITED
REGISTERED NUMBER: SC400409

STATEMENT OF FINANCIAL POSITION
AS AT 30 JUNE 2024

2024
2023
£
£

Fixed assets
  

Investments
  
174,544
174,544

  
174,544
174,544

Current assets
  

Cash at bank and in hand
  
967
1,942

  
967
1,942

Creditors: amounts falling due within one year
 4 
(6,334)
(7,084)

Net current liabilities
  
 
 
(5,367)
 
 
(5,142)

Total assets less current liabilities
  
169,177
169,402

Creditors: amounts falling due after more than one year
 5 
(65,750)
(55,000)

  

Net assets
  
103,427
114,402


Capital and reserves
  

Called up share capital 
 6 
2,370
2,370

Capital redemption reserve
  
1,185
1,185

Profit and loss account
  
99,872
110,847

  
103,427
114,402


Page 1

 
CAIRN NEXUS LIMITED
REGISTERED NUMBER: SC400409

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 R Young
Mr J C Johnston
Director
Director



Mr D C Harper
Director



Mrs L J Young
Director


Date: 15 January 2025

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

Page 2

 
CAIRN NEXUS LIMITED
 

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

1.


General information

The company is limited by shares and incorporated in Scotland. The address of the registered office is Priory View, Victoria Road, Kirkcaldy, KY1 2SA. 
The financial statements are presented in sterling which is the functional currency of the company 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

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.3

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.

 
2.4

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 4 (2023 - 4).


4.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other creditors
6,334
7,084


Page 3

 
CAIRN NEXUS LIMITED
 

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

5.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Other creditors
65,750
55,000



6.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



363 (2023 - 363) A Ordinary shares of £1.00 each
363
363
682 (2023 - 682) C Ordinary shares of £1.00 each
682
682
356 (2023 - 356) D Ordinary shares of £1.00 each
356
356
178 (2023 - 178) E Ordinary shares of £1.00 each
178
178
288 (2023 - 288) F Ordinary shares of £1.00 each
288
288
325 (2023 - 325) G Ordinary shares of £1.00 each
325
325
178 (2023 - 178) I Ordinary shares of £1.00 each
178
178

2,370

2,370



Page 4