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FRINOVA WOODLANDS (CAMUSERICHT) LIMITED

Registered Number
SC376093
(Scotland)

Unaudited Financial Statements for the Year ended
31 December 2024

FRINOVA WOODLANDS (CAMUSERICHT) LIMITED
Company Information
for the year from 1 January 2024 to 31 December 2024

Director

Klaus Kristensen

Company Secretary

ABL (SECRETARIES) LIMITED

Registered Address

Bordeaux House
31 Kinnoull Street
Perth
PH1 5EN

Registered Number

SC376093 (Scotland)
FRINOVA WOODLANDS (CAMUSERICHT) LIMITED
Balance Sheet as at
31 December 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets31,926,7591,884,146
1,926,7591,884,146
Current assets
Debtors41,8442,631
Cash at bank and on hand405,858482,738
407,702485,369
Creditors amounts falling due within one year5(6,345)(6,942)
Net current assets (liabilities)401,357478,427
Total assets less current liabilities2,328,1162,362,573
Net assets2,328,1162,362,573
Capital and reserves
Called up share capital1,744,0001,744,000
Share premium7,3947,394
Profit and loss account576,722611,179
Shareholders' funds2,328,1162,362,573
The financial statements were approved and authorised for issue by the Director on 17 March 2025, and are signed on its behalf by:
Klaus Kristensen
Director
Registered Company No. SC376093
FRINOVA WOODLANDS (CAMUSERICHT) LIMITED
Notes to the Financial Statements
for the year ended 31 December 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
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.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Land and buildings10
Plant and machinery5
Vehicles5
2.Average number of employees

20242023
Average number of employees during the year00
3.Tangible fixed assets

Land & buildings

Plant & machinery

Vehicles

Total

££££
Cost or valuation
At 01 January 241,889,42229,31874,0011,992,741
Additions63,628232-63,860
At 31 December 241,953,05029,55074,0012,056,601
Depreciation and impairment
At 01 January 2450,17027,58930,836108,595
Charge for year6,74875913,74021,247
At 31 December 2456,91828,34844,576129,842
Net book value
At 31 December 241,896,1321,20229,4251,926,759
At 31 December 231,839,2521,72943,1651,884,146
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables-480
Other debtors597-
Prepayments and accrued income1,2472,151
Total1,8442,631
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables337994
Taxation and social security2,7652,672
Other creditors1,2631,291
Accrued liabilities and deferred income1,9801,985
Total6,3456,942
Other creditors represent the sum due to Frinova Woodlands ApS of £794 (2023 £794) and a directors loan balance of £469 (2023 £497).