Caseware UK (AP4) 2023.0.135 2023.0.135 2024-06-302024-06-302023-07-01falseNo description of principal activity11falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC344940 2023-07-01 2024-06-30 SC344940 2022-07-01 2023-06-30 SC344940 2024-06-30 SC344940 2023-06-30 SC344940 c:CompanySecretary1 2023-07-01 2024-06-30 SC344940 c:Director1 2023-07-01 2024-06-30 SC344940 c:RegisteredOffice 2023-07-01 2024-06-30 SC344940 d:MotorVehicles 2023-07-01 2024-06-30 SC344940 d:MotorVehicles 2024-06-30 SC344940 d:MotorVehicles 2023-06-30 SC344940 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 SC344940 d:OfficeEquipment 2023-07-01 2024-06-30 SC344940 d:OfficeEquipment 2024-06-30 SC344940 d:OfficeEquipment 2023-06-30 SC344940 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 SC344940 d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 SC344940 d:CurrentFinancialInstruments 2024-06-30 SC344940 d:CurrentFinancialInstruments 2023-06-30 SC344940 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 SC344940 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 SC344940 d:ShareCapital 2024-06-30 SC344940 d:ShareCapital 2023-06-30 SC344940 d:RetainedEarningsAccumulatedLosses 2024-06-30 SC344940 d:RetainedEarningsAccumulatedLosses 2023-06-30 SC344940 c:OrdinaryShareClass1 2023-07-01 2024-06-30 SC344940 c:OrdinaryShareClass1 2024-06-30 SC344940 c:OrdinaryShareClass1 2023-06-30 SC344940 c:FRS102 2023-07-01 2024-06-30 SC344940 c:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 SC344940 c:FullAccounts 2023-07-01 2024-06-30 SC344940 c:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 SC344940 2 2023-07-01 2024-06-30 SC344940 e:PoundSterling 2023-07-01 2024-06-30 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC344940










MONTANA MANAGEMENT (DUNDEE) LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

 
MONTANA MANAGEMENT (DUNDEE) LIMITED
 

COMPANY INFORMATION


Director
Mr R Burnett 




Company secretary
Mr R Burnett



Registered number
SC344940



Registered office
Laphroaig
Ardler Road

Meigle

Blairgowrie

PH12 8RY




Accountants
EQ Accountants Limited
Chartered Accountants

14 City Quay

Dundee

DD1 3JA





 
MONTANA MANAGEMENT (DUNDEE) LIMITED
 

CONTENTS



Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 6


 
MONTANA MANAGEMENT (DUNDEE) LIMITED
REGISTERED NUMBER: SC344940

STATEMENT OF FINANCIAL POSITION
AS AT 30 JUNE 2024

2024
2023
£
£

Fixed assets
  

Tangible assets
 4 
30,034
19,643

  
30,034
19,643

Current assets
  

Debtors: amounts falling due within one year
 5 
18,662
16,131

Cash at bank and in hand
  
26,797
42,408

  
45,459
58,539

Creditors: amounts falling due within one year
 6 
(18,489)
(19,138)

Net current assets
  
 
 
26,970
 
 
39,401

Total assets less current liabilities
  
57,004
59,044

Provisions for liabilities
  

Deferred tax
  
(7,509)
(3,732)

  
 
 
(7,509)
 
 
(3,732)

Net assets
  
49,495
55,312


Capital and reserves
  

Called up share capital 
 7 
100
100

Profit and loss account
  
49,395
55,212

  
49,495
55,312


Page 1

 
MONTANA MANAGEMENT (DUNDEE) LIMITED
REGISTERED NUMBER: SC344940

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

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 10 March 2025.




Mr R Burnett
Director

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

Page 2

 
MONTANA MANAGEMENT (DUNDEE) LIMITED
 

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

1.


General information

Montana Management (Dundee) Limited is a private company, limited by shares, domiciled in Scotland with registration number SC344940. The registered office is Laphroaig, Ardler Road, Meigle, Blairgowrie, PH12 8RY.

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

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

Page 3

 
MONTANA MANAGEMENT (DUNDEE) LIMITED
 

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

2.Accounting policies (continued)

 
2.5

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, on the following basis.

Depreciation is provided on the following basis:

Motor vehicles
-
20%
Reducing balance
Furniture, fittings and equipment
-
20%
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.

 
2.6

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. 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.


 
2.7

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to 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 1 (2023 - 1).

Page 4

 
MONTANA MANAGEMENT (DUNDEE) LIMITED
 

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

4.


Tangible fixed assets





Motor vehicles
Furniture, fittings and equipment
Total

£
£
£



Cost or valuation


At 1 July 2023
28,915
2,025
30,940


Additions
37,036
-
37,036


Disposals
(28,915)
-
(28,915)



At 30 June 2024

37,036
2,025
39,061



Depreciation


At 1 July 2023
10,082
1,215
11,297


Charge for the year on owned assets
7,407
405
7,812


Disposals
(10,082)
-
(10,082)



At 30 June 2024

7,407
1,620
9,027



Net book value



At 30 June 2024
29,629
405
30,034



At 30 June 2023
18,833
810
19,643


5.


Debtors

2024
2023
£
£


Trade debtors
8,004
5,785

Other debtors
10,658
10,346

18,662
16,131


Page 5

 
MONTANA MANAGEMENT (DUNDEE) LIMITED
 

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

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank overdrafts
12
-

Trade creditors
1,198
-

Other taxation and social security
15,662
17,979

Other creditors
517
59

Accruals and deferred income
1,100
1,100

18,489
19,138



7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 (2024 - 100) Ordinary shares of £1 each
100
100



8.


Related party transactions


2024
2023
£
£

Amounts owed by related parties
Other related parties
6,666
6,519
6,666
6,519


Page 6