Caseware UK (AP4) 2023.0.135 2023.0.135 2024-07-312024-07-3132023-08-01falseNo description of principal activity2truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC697131 2023-08-01 2024-07-31 SC697131 2022-08-01 2023-07-31 SC697131 2024-07-31 SC697131 2023-07-31 SC697131 c:Director1 2023-08-01 2024-07-31 SC697131 c:Director2 2023-08-01 2024-07-31 SC697131 c:RegisteredOffice 2023-08-01 2024-07-31 SC697131 d:PlantMachinery 2023-08-01 2024-07-31 SC697131 d:PlantMachinery 2024-07-31 SC697131 d:PlantMachinery 2023-07-31 SC697131 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-08-01 2024-07-31 SC697131 d:Goodwill 2023-08-01 2024-07-31 SC697131 d:Goodwill 2024-07-31 SC697131 d:Goodwill 2023-07-31 SC697131 d:CurrentFinancialInstruments 2024-07-31 SC697131 d:CurrentFinancialInstruments 2023-07-31 SC697131 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 SC697131 d:CurrentFinancialInstruments d:WithinOneYear 2023-07-31 SC697131 d:ShareCapital 2024-07-31 SC697131 d:ShareCapital 2023-07-31 SC697131 d:RetainedEarningsAccumulatedLosses 2024-07-31 SC697131 d:RetainedEarningsAccumulatedLosses 2023-07-31 SC697131 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2024-07-31 SC697131 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2023-07-31 SC697131 c:OrdinaryShareClass1 2023-08-01 2024-07-31 SC697131 c:OrdinaryShareClass1 2024-07-31 SC697131 c:OrdinaryShareClass1 2023-07-31 SC697131 c:FRS102 2023-08-01 2024-07-31 SC697131 c:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 SC697131 c:FullAccounts 2023-08-01 2024-07-31 SC697131 c:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 SC697131 d:Goodwill d:OwnedIntangibleAssets 2023-08-01 2024-07-31 SC697131 e:PoundSterling 2023-08-01 2024-07-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC697131










WOODLAND MANAGEMENT SERVICES (SCOTLAND) LTD
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

 
WOODLAND MANAGEMENT SERVICES (SCOTLAND) LTD
 

COMPANY INFORMATION


Directors
Guthrie William Brunton 
Penny Brunton 




Registered number
SC697131



Registered office
Rhynd House

Rhynd

Perthshire

PH2 8QG




Accountants
EQ Accountants Limited
Chartered Accountants

Westby

64 West High Street

Forfar

Angus

DD8 1BJ





 
WOODLAND MANAGEMENT SERVICES (SCOTLAND) LTD
REGISTERED NUMBER: SC697131

STATEMENT OF FINANCIAL POSITION
AS AT 31 JULY 2024

2024
2023
£
£

FIXED ASSETS
  

Intangible assets
 4 
80,500
120,750

Tangible assets
 5 
4,125
4,714

  
84,625
125,464

CURRENT ASSETS
  

Stocks
  
5,000
109,780

Debtors: amounts falling due within one year
 6 
420,486
237,982

Cash at bank and in hand
  
31,321
25,519

  
456,807
373,281

Creditors: amounts falling due within one year
 7 
(516,528)
(542,875)

NET CURRENT LIABILITIES
  
 
 
(59,721)
 
 
(169,594)

TOTAL ASSETS LESS CURRENT LIABILITIES
  
24,904
(44,130)

  

NET ASSETS/(LIABILITIES)
  
24,904
(44,130)


CAPITAL AND RESERVES
  

Called up share capital 
 9 
100
100

Profit and loss account
  
24,804
(44,230)

  
24,904
(44,130)


The directors consider 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 directors acknowledge their 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 15 April 2025.




Guthrie William Brunton
Page 1

 
WOODLAND MANAGEMENT SERVICES (SCOTLAND) LTD
REGISTERED NUMBER: SC697131

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 JULY 2024

Director

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

Page 2

 
WOODLAND MANAGEMENT SERVICES (SCOTLAND) LTD
 

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

1.


GENERAL INFORMATION

Woodland Management Services (Scotland) Ltd is a private company, limited by shares incorporated in Scotland with registration number SC697131. The principal place of business is at Rhynd House, Rhynd, Perthshire, PH2 8QG.
The financial statements are presented in Sterling which is the functional currency of the Company and is 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

These accounts have been prepared under the going concern basis. The company has net liabilities and is dependent on the continued support of the directors. The directors have confirmed that they will continue to provide support for the foreseeable future.

 
2.3

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.

 
2.4

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.


Page 3

 
WOODLAND MANAGEMENT SERVICES (SCOTLAND) LTD
 

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

2.ACCOUNTING POLICIES (CONTINUED)

 
2.5

INTANGIBLE ASSETS

GOODWILL

Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the Statement of income and retained earnings over its useful economic life.

OTHER 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.

 
2.6

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 a reducing balance basis.

Depreciation is provided on the following basis:

Plant and machinery
-
12.5%
reducing balance

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.

 
2.7

STOCKS

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.


3.


EMPLOYEES

The average monthly number of employees, including directors, during the year was 2 (2023 - 3).

Page 4

 
WOODLAND MANAGEMENT SERVICES (SCOTLAND) LTD
 

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

4.


INTANGIBLE ASSETS



Goodwill

£



COST


At 1 August 2023
201,250



At 31 July 2024

201,250



AMORTISATION


At 1 August 2023
80,500


Charge for the year on owned assets
40,250



At 31 July 2024

120,750



NET BOOK VALUE



At 31 July 2024
80,500




5.


TANGIBLE FIXED ASSETS





Plant and machinery

£



COST OR VALUATION


At 1 August 2023
5,700



At 31 July 2024

5,700



DEPRECIATION


At 1 August 2023
986


Charge for the year on owned assets
589



At 31 July 2024

1,575



NET BOOK VALUE



At 31 July 2024
4,125

Page 5

 
WOODLAND MANAGEMENT SERVICES (SCOTLAND) LTD
 

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

6.


DEBTORS

2024
2023
£
£


Trade debtors
-
15,264

Other debtors
420,021
222,258

Prepayments and accrued income
465
460

420,486
237,982





7.


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024
2023
£
£

Other creditors
512,528
527,985

Accruals and deferred income
4,000
14,890

516,528
542,875



8.


FINANCIAL INSTRUMENTS

2024
2023
£
£

FINANCIAL ASSETS


Financial assets measured at fair value through profit or loss
31,321
31,321




Financial assets measured at fair value through profit or loss comprise...


9.


SHARE CAPITAL

2024
2023
£
£
AUTHORISED, ALLOTTED, CALLED UP AND FULLY PAID



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



Page 6