Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-31falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2024-01-01No description of principal activity43falsetruefalse SC672989 2024-01-01 2024-03-31 SC672989 2023-01-01 2023-12-31 SC672989 2024-03-31 SC672989 2023-12-31 SC672989 c:Director1 2024-01-01 2024-03-31 SC672989 c:Director2 2024-01-01 2024-03-31 SC672989 c:Director3 2024-01-01 2024-03-31 SC672989 c:RegisteredOffice 2024-01-01 2024-03-31 SC672989 d:CurrentFinancialInstruments 2024-03-31 SC672989 d:CurrentFinancialInstruments 2023-12-31 SC672989 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 SC672989 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 SC672989 d:ShareCapital 2024-03-31 SC672989 d:ShareCapital 2023-12-31 SC672989 d:RetainedEarningsAccumulatedLosses 2024-03-31 SC672989 d:RetainedEarningsAccumulatedLosses 2023-12-31 SC672989 c:OrdinaryShareClass1 2024-01-01 2024-03-31 SC672989 c:OrdinaryShareClass1 2024-03-31 SC672989 c:OrdinaryShareClass1 2023-12-31 SC672989 c:FRS102 2024-01-01 2024-03-31 SC672989 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-03-31 SC672989 c:FullAccounts 2024-01-01 2024-03-31 SC672989 c:PrivateLimitedCompanyLtd 2024-01-01 2024-03-31 SC672989 e:PoundSterling 2024-01-01 2024-03-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC672989










ACHNACARRY WILDLIFE MANAGEMENT LIMITED
FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

 
ACHNACARRY WILDLIFE MANAGEMENT LIMITED
 

COMPANY INFORMATION


DIRECTORS
Mr S Laird 
Mr W Laird 
Mr A MacDonald 




REGISTERED NUMBER
SC672989



REGISTERED OFFICE
C/O Turcan Connell Princes Exchange
1 Earl Grey Street

Edinburgh

Midlothian

EH3 9EE




ACCOUNTANTS
EQ Accountants Limited
Chartered Accountants

Westby

64 West High Street

Forfar

Angus

DD8 1BJ





 
ACHNACARRY WILDLIFE MANAGEMENT LIMITED
REGISTERED NUMBER: SC672989

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2024

31 March
31 December
2024
2023
£
£

  

CURRENT ASSETS
  

Debtors: amounts falling due within one year
 4 
9,206
32,509

Cash at bank and in hand
  
2,201
399

  
11,407
32,908

Creditors: amounts falling due within one year
 5 
(14,776)
(31,083)

  

NET (LIABILITIES)/ASSETS
  
(3,369)
1,825


CAPITAL AND RESERVES
  

Called up share capital 
  
100
100

Profit and loss account
  
(3,469)
1,725

  
(3,369)
1,825


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 period 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 29 January 2025.




Mr S Laird
Mr A MacDonald
Director
Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
ACHNACARRY WILDLIFE MANAGEMENT LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

1.


GENERAL INFORMATION

Achnacarry Wildlife Management Limited is a private company, limited by shares, incorporated in Scotland with registration number SC672989. The registered office is C/O Turcan Connell Princes Exchange, 1 Early Gray Street, Edinburgh, Midlothian, EH3 9EE.
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 2

 
ACHNACARRY WILDLIFE MANAGEMENT LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

2.ACCOUNTING POLICIES (CONTINUED)

 
2.3

GOVERNMENT GRANTS

Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income.
Grants of a revenue nature are recognised in the Statement of Income and Retained Earnings in the same period as the related expenditure.

 
2.4

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.


 
2.5

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 period was 4 (2023 - 3).


4.


DEBTORS

31 March
31 December
2024
2023
£
£


Trade debtors
8,503
31,439

Other debtors
-
1,070

Prepayments and accrued income
703
-

9,206
32,509


Page 3

 
ACHNACARRY WILDLIFE MANAGEMENT LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

5.


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31 March
31 December
2024
2023
£
£

Trade creditors
4,764
1,928

Other loans
-
18,049

Other creditors
895
6,682

Accruals and deferred income
9,117
4,424

14,776
31,083



6.


SHARE CAPITAL

31 March
31 December
2024
2023
£
£
AUTHORISED, ALLOTTED, CALLED UP AND FULLY PAID



100 (2023 - 100) Ordinary Shares shares of £1.00 each
100
100



Page 4