1 April 2023 v2025.15.1 limited_company_frs_102_section_1a_v1_1_2 companies_houseSoftwarefalsetruetruetrueNo description of principal activityfalsetruexbrli:purexbrli:sharesiso4217:GBPSC5162062023-04-012024-03-31SC5162062024-03-31SC5162062023-03-31SC516206core:WithinOneYear2024-03-31SC516206core:WithinOneYear2023-03-31SC516206core:ShareCapital2024-03-31SC516206core:ShareCapital2023-03-31SC516206core:OtherReservesSubtotal2024-03-31SC516206core:OtherReservesSubtotal2023-03-31SC516206core:RetainedEarningsAccumulatedLosses2024-03-31SC516206core:RetainedEarningsAccumulatedLosses2023-03-31SC516206bus:Director12023-04-012024-03-31SC516206bus:RegisteredOffice2023-04-012024-03-31SC5162062022-04-012023-03-31SC516206core:CostValuation2023-04-01SC516206core:AdditionsToInvestments2024-03-31SC516206core:RevaluationsIncreaseDecreaseInInvestments2024-03-31SC516206core:CostValuation2024-03-31SC51620612023-04-012024-03-31SC516206countries:Scotland2023-04-012024-03-31SC516206bus:AuditExemptWithAccountantsReport2023-04-012024-03-31SC516206bus:PrivateLimitedCompanyLtd2023-04-012024-03-31SC516206bus:SmallEntities2023-04-012024-03-31SC516206bus:FullAccounts2023-04-012024-03-31
Company registration number:
SC516206
Conservation Holdings Ltd
Unaudited Filleted Financial Statements for the year ended
31 March 2024
Conservation Holdings Ltd
Report to the board of directors on the preparation of the unaudited statutory financial statements of Conservation Holdings Ltd
Year ended
31 March 2024
As described on the statement of financial position, the Board of Directors of
Conservation Holdings Ltd
are responsible for the preparation of the
financial statements
for the year ended
31 March 2024
, which comprise the income statement, statement of income and retained earnings, statement of financial position and related notes.
You consider that the company is exempt from an audit under the Companies Act 2006.
In accordance with your instructions we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.
Horizon Chartered Accountants
20-23 Woodside Place
Glasgow
G3 7QL
United Kingdom
Date:
12 March 2025
Conservation Holdings Ltd
Statement of Financial Position
31 March 2024
20242023
Note££
Fixed assets    
Investments 5
141,421
 
89,194
 
Current assets    
Debtors 6
495,556
 
335,857
 
Cash at bank and in hand
326,284
 
475,356
 
821,840
 
811,213
 
Creditors: amounts falling due within one year 7
(287,356
)
(227,485
)
Net current assets
534,484
 
583,728
 
Total assets less current liabilities 675,905   672,922  
Capital and reserves    
Called up share capital
103
 
103
 
Other reserves
99
 
99
 
Profit and loss account
675,703
 
672,720
 
Shareholders funds
675,905
 
672,922
 
For the year ending
31 March 2024
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
  • The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
  • The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These
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.
These
financial statements
were approved by the board of directors and authorised for issue on
12 March 2025
, and are signed on behalf of the board by:
A Watson
Director
Company registration number:
SC516206
Conservation Holdings Ltd
Notes to the Financial Statements
Year ended
31 March 2024

1 General information

The company is a private company limited by shares and is registered in Scotland. The address of the registered office is
c/o Horizon CA
,
20-23 Woodside Place
,
Glasgow
,
G3 7QL
, United Kingdom.

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

4 Average number of employees

The average number of persons employed by the company during the year was
1
(2023:
1.00
).

5 Investments

Other investments other than loans
£
Cost or valuation  
At
1 April 2023
89,194
 
Additions
39,750
 
Revaluations
12,477
 
At
31 March 2024
141,421
 
Impairment  
At
1 April 2023
and
31 March 2024
-  
Carrying amount  
At
31 March 2024
141,421
 
At 31 March 2023
89,194
 

6 Debtors

20242023
££
Amounts owed by group undertakings and undertakings in which the company has a participating interest
160,000
 
160,000
 
Other debtors
335,556
 
175,857
 
495,556
 
335,857
 
Other debtors of £175,857 represents an overdrawn director's loan account on which S455 tax has been paid.

7 Creditors: amounts falling due within one year

20242023
££
Amounts owed to group undertakings and undertakings in which the company has a participating interest
169,703
 
166,821
 
Taxation and social security
116,902
 
59,979
 
Other creditors
751
 
685
 
287,356
 
227,485
 

9 Controlling party

The company is under the ultimate and immediate control of the director Andrew Watson who owns 100% of the ordinary issued share capital of the company.