Caseware UK (AP4) 2023.0.135 2023.0.135 2024-10-312024-10-311truefalseNo description of principal activityThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.falsefalse2023-11-011 SC518245 2023-11-01 2024-10-31 SC518245 2022-11-01 2023-10-31 SC518245 2024-10-31 SC518245 2023-10-31 SC518245 c:Director1 2023-11-01 2024-10-31 SC518245 c:RegisteredOffice 2023-11-01 2024-10-31 SC518245 d:CurrentFinancialInstruments 2024-10-31 SC518245 d:CurrentFinancialInstruments 2023-10-31 SC518245 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-31 SC518245 d:CurrentFinancialInstruments d:WithinOneYear 2023-10-31 SC518245 d:ShareCapital 2024-10-31 SC518245 d:ShareCapital 2023-10-31 SC518245 d:RetainedEarningsAccumulatedLosses 2024-10-31 SC518245 d:RetainedEarningsAccumulatedLosses 2023-10-31 SC518245 c:OrdinaryShareClass1 2023-11-01 2024-10-31 SC518245 c:OrdinaryShareClass1 2024-10-31 SC518245 c:OrdinaryShareClass1 2023-10-31 SC518245 c:EntityNoLongerTradingButTradedInPast 2023-11-01 2024-10-31 SC518245 c:FRS102 2023-11-01 2024-10-31 SC518245 c:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 SC518245 c:FullAccounts 2023-11-01 2024-10-31 SC518245 c:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 SC518245 e:PoundSterling 2023-11-01 2024-10-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC518245










ORRIN WYNTER LTD
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

 
ORRIN WYNTER LTD
 

COMPANY INFORMATION


Director
Mr David Christie 




Registered number
SC518245



Registered office
10 Albert Road

Falkirk

FK1 5LS




Accountants
EQ Accountants Limited
Chartered Accountants

Pentland House

Saltire Centre

Glenrothes

Fife

KY6 2AH





 
ORRIN WYNTER LTD
REGISTERED NUMBER: SC518245

STATEMENT OF FINANCIAL POSITION
AS AT 31 OCTOBER 2024

2024
2023
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
83,774
83,775

  
83,774
83,775

Creditors: amounts falling due within one year
 5 
(543)
(425)

Net current assets
  
 
 
83,231
 
 
83,350

Total assets less current liabilities
  
83,231
83,350

  

Net assets
  
83,231
83,350


Capital and reserves
  

Called up share capital 
 6 
100
100

Profit and loss account
  
83,131
83,250

  
83,231
83,350


Page 1

 
ORRIN WYNTER LTD
REGISTERED NUMBER: SC518245

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 OCTOBER 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 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 by: 




Mr David Christie
Director

Date: 20 March 2025

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
ORRIN WYNTER LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

1.


General information

Orrin Wynter Ltd is a private company, limited by shares and incorporated in Scotland, registration number SC518245. The registered office address is 10 Albert Road, Falkirk, FK1 5LS.
The company did not trade during the year to 31 October 2024.
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

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.

Page 3

 
ORRIN WYNTER LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

2.Accounting policies (continued)

 
2.3

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.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.


 
2.4

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

 
ORRIN WYNTER LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

4.


Debtors

2024
2023
£
£


Other debtors
83,774
83,775

83,774
83,775



5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other taxation and social security
52
65

Accruals and deferred income
491
360

543
425



6.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 (2023 - 100) Ordinary Shares shares of £1.00 each
100
100



7.


Related party transactions

Included within debtors is a balance of £37,000 (2023: £37,000) which relates to a loan to Hochy Homes Ltd, a company in which the director is a director and shareholder.
Included within debtors is a balance of £35,405 (2023: £35,406) due from the director. Interest is paid at official rates.


Page 5