Caseware UK (AP4) 2023.0.135 2023.0.135 2024-06-302024-06-301false2023-07-011falseNo description of principal activitytrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC294991 2023-07-01 2024-06-30 SC294991 2022-07-01 2023-06-30 SC294991 2024-06-30 SC294991 2023-06-30 SC294991 c:Director1 2023-07-01 2024-06-30 SC294991 c:RegisteredOffice 2023-07-01 2024-06-30 SC294991 d:CopyrightsPatentsTrademarksServiceOperatingRights 2024-06-30 SC294991 d:CopyrightsPatentsTrademarksServiceOperatingRights 2023-06-30 SC294991 d:CurrentFinancialInstruments 2024-06-30 SC294991 d:CurrentFinancialInstruments 2023-06-30 SC294991 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 SC294991 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 SC294991 d:ShareCapital 2024-06-30 SC294991 d:ShareCapital 2023-06-30 SC294991 d:RetainedEarningsAccumulatedLosses 2024-06-30 SC294991 d:RetainedEarningsAccumulatedLosses 2023-06-30 SC294991 c:OrdinaryShareClass1 2023-07-01 2024-06-30 SC294991 c:OrdinaryShareClass1 2024-06-30 SC294991 c:OrdinaryShareClass1 2023-06-30 SC294991 c:OrdinaryShareClass2 2023-07-01 2024-06-30 SC294991 c:OrdinaryShareClass2 2024-06-30 SC294991 c:OrdinaryShareClass2 2023-06-30 SC294991 c:FRS102 2023-07-01 2024-06-30 SC294991 c:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 SC294991 c:FullAccounts 2023-07-01 2024-06-30 SC294991 c:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 SC294991 e:PoundSterling 2023-07-01 2024-06-30 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC294991










THE WICKERMAN FESTIVAL LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

 
THE WICKERMAN FESTIVAL LIMITED
 

COMPANY INFORMATION


Director
Ms E J C Camm 




Registered number
SC294991



Registered office
East Kirkcarswell Farm
Dundrennan

Kirkcudbright

DG6 4QW




Accountants
EQ Accountants Limited
Chartered Accountants

Pentland House

Saltire Centre

Glenrothes

Fife

KY6 2AH





 
THE WICKERMAN FESTIVAL LIMITED
REGISTERED NUMBER: SC294991

STATEMENT OF FINANCIAL POSITION
AS AT 30 JUNE 2024

2024
2023
£
£

Fixed assets
  

Intangible assets
 4 
100
100

  
100
100

  

Creditors: amounts falling due within one year
 5 
-
(223,473)

Net current assets/(liabilities)
  
 
 
-
 
 
(223,473)

Total assets less current liabilities
  
100
(223,373)

  

Net assets/(liabilities)
  
100
(223,373)


Capital and reserves
  

Called up share capital 
 6 
223,573
100

Profit and loss account
  
(223,473)
(223,473)

  
100
(223,373)


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 her 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 profit and loss account 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 18 March 2025.




Ms E J C Camm
Director

The notes on pages 2 to 3 form part of these financial statements.

Page 1

 
THE WICKERMAN FESTIVAL LIMITED
 

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

1.


General information

The Company is limited by shares and incorporated in Scotland. The address of the registered office is East Kirkcarswell Farm, Dundrennan, Kirkcudbright, DG6 4QW.
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

Going concern

The Company did not trade during the year, however the directors consider that the Company will continue with their support. The accounts have not been prepared on a going concern basis.

 
2.3

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
2.4

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 year was 1 (2023 - 1).

Page 2

 
THE WICKERMAN FESTIVAL LIMITED
 

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

4.


Intangible assets




Trademarks

£



Cost


At 1 July 2023
100



At 30 June 2024

100






Net book value



At 30 June 2024
100



At 30 June 2023
100




5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other creditors
-
223,473



6.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



223,553 (2023 - 80) Ordinary A shares of £1.00 each
223,553
80
20 (2023 - 20) Ordinary B shares of £1.00 each
20
20

223,573

100


During the year, the Company allotted 223,473 Ordinary A £1.00 shares in connection with the capitalisation of the £223,473 loan previously included within other creditors.

Page 3