Caseware UK (AP4) 2023.0.135 2023.0.135 2024-09-302024-09-30falsetrue2023-10-01falseCafe1010falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. SC641137 2023-10-01 2024-09-30 SC641137 2022-10-01 2023-09-30 SC641137 2024-09-30 SC641137 2023-09-30 SC641137 c:Director1 2023-10-01 2024-09-30 SC641137 c:Director2 2023-10-01 2024-09-30 SC641137 c:RegisteredOffice 2023-10-01 2024-09-30 SC641137 d:PlantMachinery 2023-10-01 2024-09-30 SC641137 d:PlantMachinery 2024-09-30 SC641137 d:PlantMachinery 2023-09-30 SC641137 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 SC641137 d:FurnitureFittings 2023-10-01 2024-09-30 SC641137 d:FurnitureFittings 2024-09-30 SC641137 d:FurnitureFittings 2023-09-30 SC641137 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 SC641137 d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 SC641137 d:CurrentFinancialInstruments 2024-09-30 SC641137 d:CurrentFinancialInstruments 2023-09-30 SC641137 d:Non-currentFinancialInstruments 2024-09-30 SC641137 d:Non-currentFinancialInstruments 2023-09-30 SC641137 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 SC641137 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 SC641137 d:Non-currentFinancialInstruments d:AfterOneYear 2024-09-30 SC641137 d:Non-currentFinancialInstruments d:AfterOneYear 2023-09-30 SC641137 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-09-30 SC641137 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-09-30 SC641137 d:ShareCapital 2024-09-30 SC641137 d:ShareCapital 2023-09-30 SC641137 d:RetainedEarningsAccumulatedLosses 2024-09-30 SC641137 d:RetainedEarningsAccumulatedLosses 2023-09-30 SC641137 c:OrdinaryShareClass1 2023-10-01 2024-09-30 SC641137 c:OrdinaryShareClass1 2024-09-30 SC641137 c:OrdinaryShareClass1 2023-09-30 SC641137 c:FRS102 2023-10-01 2024-09-30 SC641137 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 SC641137 c:FullAccounts 2023-10-01 2024-09-30 SC641137 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 SC641137 e:PoundSterling 2023-10-01 2024-09-30 iso4217:GBP xbrli:shares xbrli:pure
Registered number: SC641137










SALTIRE CURAIDH LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

 
SALTIRE CURAIDH LIMITED
 

COMPANY INFORMATION


Directors
Mr DA Hope 
Ms CS Custodio 




Registered number
SC641137



Registered office
14 City Quay

Dundee

DD1 3JA




Accountants
EQ Accountants Limited
Chartered Accountants

14 City Quay

Dundee

DD1 3JA





 
SALTIRE CURAIDH LIMITED
REGISTERED NUMBER: SC641137

STATEMENT OF FINANCIAL POSITION
AS AT 30 SEPTEMBER 2024

2024
2023
£
£

Fixed assets
  

Tangible fixed assets
  
7,977
16,142

  
7,977
16,142

Current assets
  

Stocks
  
12,597
10,454

Debtors: amounts falling due within one year
 5 
3,700
3,671

Cash at bank and in hand
  
32,593
37,675

  
48,890
51,800

Creditors: amounts falling due within one year
 6 
(43,592)
(49,041)

Net current assets
  
 
 
5,298
 
 
2,759

Total assets less current liabilities
  
13,275
18,901

Creditors: amounts falling due after more than one year
  
(12,823)
(18,665)

  

Net assets
  
452
236


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
352
136

  
452
236


Page 1

 
SALTIRE CURAIDH LIMITED
REGISTERED NUMBER: SC641137

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 SEPTEMBER 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 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 3 March 2025.




Ms CS Custodio
Director

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

Page 2

 
SALTIRE CURAIDH LIMITED
 

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

1.


General information

Saltire Curaidh Limited is a private company, limited by shares, incorporated in Scotland with registration number SC641137.  The registered office is 14 City Quay, Dundee, DD1 3JA.
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

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue 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 revenue is recognised:

Rendering of services

Revenue 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 revenue 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

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

 
2.4

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

Page 3

 
SALTIRE CURAIDH LIMITED
 

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

2.Accounting policies (continued)

 
2.5

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.


 
2.6

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.

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:

Plant and machinery
-
33%
Fixtures and fittings
-
33%

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.

 
2.7

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.8

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 10 (2023 - 10).

Page 4

 
SALTIRE CURAIDH LIMITED
 

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

4.


Tangible fixed assets





Plant and machinery
Fixtures and fittings
Total

£
£
£



Cost or valuation


At 1 October 2023
9,257
25,966
35,223


Additions
-
1,009
1,009



At 30 September 2024

9,257
26,975
36,232



Depreciation


At 1 October 2023
6,466
12,615
19,081


Charge for the year on owned assets
1,975
7,199
9,174



At 30 September 2024

8,441
19,814
28,255



Net book value



At 30 September 2024
816
7,161
7,977


5.


Debtors

2024
2023
£
£


Trade debtors
200
671

Amounts owed by joint ventures and associated undertakings
3,500
3,000

3,700
3,671



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
10,000
10,000

Trade creditors
3,249
5,121

Corporation tax
4,019
-

Other taxation and social security
16,889
19,591

Other creditors
9,435
14,259

Accruals and deferred income
-
70

43,592
49,041


Page 5

 
SALTIRE CURAIDH LIMITED
 

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

7.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
12,823
18,665

12,823
18,665



8.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Bank loans
10,000
10,000


10,000
10,000

Amounts falling due 1-2 years

Bank loans
12,823
18,665


12,823
18,665



22,823
28,665



9.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 (2024 - 100) Ordinary shares shares of £1.00 each
100
100



Page 6