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REGISTERED NUMBER: SC361053 (Scotland)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024

FOR

CRIOCH LTD
TRADING AS
DAWSONS ESTATE AGENTS

CRIOCH LTD (REGISTERED NUMBER: SC361053)
TRADING AS DAWSONS ESTATE AGENTS






CONTENTS OF THE FINANCIAL STATEMENTS
For The Year Ended 31 July 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CRIOCH LTD
TRADING AS DAWSONS ESTATE AGENTS

COMPANY INFORMATION
For The Year Ended 31 July 2024







DIRECTOR: Mrs Amanda Sara Carmichael





REGISTERED OFFICE: Alliance House
1 George Street
Oban
Argyll
PA34 5RX





REGISTERED NUMBER: SC361053 (Scotland)





ACCOUNTANTS: R A Clement Associates
5 Argyll Square
OBAN
Argyll
PA34 4AZ

CRIOCH LTD (REGISTERED NUMBER: SC361053)
TRADING AS DAWSONS ESTATE AGENTS

BALANCE SHEET
31 July 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 35,001 12,273
35,001 12,273

CURRENT ASSETS
Debtors 6 7,634 7,688
Cash at bank and in hand 186,461 187,689
194,095 195,377
CREDITORS
Amounts falling due within one year 7 85,511 75,449
NET CURRENT ASSETS 108,584 119,928
TOTAL ASSETS LESS CURRENT
LIABILITIES

143,585

132,201

PROVISIONS FOR LIABILITIES 6,689 3,068
NET ASSETS 136,896 129,133

CAPITAL AND RESERVES
Called up share capital 101 101
Retained earnings 136,795 129,032
SHAREHOLDERS' FUNDS 136,896 129,133

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

CRIOCH LTD (REGISTERED NUMBER: SC361053)
TRADING AS DAWSONS ESTATE AGENTS

BALANCE SHEET - continued
31 July 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 4 February 2025 and were signed by:





Mrs Amanda Sara Carmichael - Director


CRIOCH LTD (REGISTERED NUMBER: SC361053)
TRADING AS DAWSONS ESTATE AGENTS

NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 31 July 2024

1. STATUTORY INFORMATION

Crioch Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements are presented in Sterling (£).

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill represents the amount paid in connection with the acquisition of a business in 2009 and is being written off over its estimated useful life.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 10% on reducing balance
Computer equipment - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

CRIOCH LTD (REGISTERED NUMBER: SC361053)
TRADING AS DAWSONS ESTATE AGENTS

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 July 2024

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 August 2023
and 31 July 2024 140,000
AMORTISATION
At 1 August 2023
and 31 July 2024 140,000
NET BOOK VALUE
At 31 July 2024 -
At 31 July 2023 -

5. TANGIBLE FIXED ASSETS
Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 August 2023 21,279 - 2,770 24,049
Additions - 31,287 781 32,068
At 31 July 2024 21,279 31,287 3,551 56,117
DEPRECIATION
At 1 August 2023 9,639 - 2,137 11,776
Charge for year 1,164 7,822 354 9,340
At 31 July 2024 10,803 7,822 2,491 21,116
NET BOOK VALUE
At 31 July 2024 10,476 23,465 1,060 35,001
At 31 July 2023 11,640 - 633 12,273

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 7,634 7,688

CRIOCH LTD (REGISTERED NUMBER: SC361053)
TRADING AS DAWSONS ESTATE AGENTS

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 July 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 7,180 8,271
Taxation and social security 14,495 29,923
Other creditors 63,836 37,255
85,511 75,449