Caseware UK (AP4) 2023.0.135 2023.0.135 2024-06-302024-06-30falsefalsetrue10true2023-10-18The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.No description of principal activity 15218341 2023-10-17 15218341 2023-10-18 2024-06-30 15218341 2022-10-18 2023-10-17 15218341 2024-06-30 15218341 c:Director1 2023-10-18 2024-06-30 15218341 d:CurrentFinancialInstruments 2024-06-30 15218341 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 15218341 d:ShareCapital 2024-06-30 15218341 d:SharePremium 2024-06-30 15218341 d:RetainedEarningsAccumulatedLosses 2024-06-30 15218341 c:OrdinaryShareClass1 2023-10-18 2024-06-30 15218341 c:OrdinaryShareClass1 2024-06-30 15218341 c:FRS102 2023-10-18 2024-06-30 15218341 c:AuditExempt-NoAccountantsReport 2023-10-18 2024-06-30 15218341 c:FullAccounts 2023-10-18 2024-06-30 15218341 c:PrivateLimitedCompanyLtd 2023-10-18 2024-06-30 15218341 6 2023-10-18 2024-06-30 15218341 e:PoundSterling 2023-10-18 2024-06-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 15218341










HAMISH CAMPBELL FARMING LTD








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 30 JUNE 2024

 
HAMISH CAMPBELL FARMING LTD
REGISTERED NUMBER: 15218341

BALANCE SHEET
AS AT 30 JUNE 2024

2024
Note
£

Fixed assets
  

Investments
 4 
356,625

  
356,625

Current assets
  

Debtors: amounts falling due within one year
 5 
36,707

Cash at bank and in hand
 6 
55

  
36,762

Creditors: amounts falling due within one year
 7 
(312,886)

Net current (liabilities)/assets
  
 
 
(276,124)

Total assets less current liabilities
  
80,501

  

Net assets
  
80,501


Capital and reserves
  

Called up share capital 
 8 
100

Share premium account
  
118,825

Profit and loss account
  
(38,424)

  
80,501


Page 1

 
HAMISH CAMPBELL FARMING LTD
REGISTERED NUMBER: 15218341

BALANCE SHEET (CONTINUED)
AS AT 30 JUNE 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 period 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 statement of comprehensive income 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: 




Hamish Campbell
Director

Date: 29 April 2025

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

Page 2

 
HAMISH CAMPBELL FARMING LTD
 

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

1.


General information

Hamish Campbell Farming Ltd is a private company, limited by shares and incorporated in England & Wales on 18 October 2023.

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

Exemption from preparing consolidated financial statements

The company, and the group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and group are considered eligible for the exemption to prepare consolidated accounts.

 
2.3

Going concern

The director has confirmed that they consider that appropriate sources of funding are in place to enable the company to meet current and future expected liabilities for at least 12 months from the date of approval of the financial statements.

 
2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.8

Financial instruments

The company only enters into basis financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Page 3

 
HAMISH CAMPBELL FARMING LTD
 

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

3.


Employees




The average monthly number of employees, including directors, during the period was 1.


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


Additions
356,625



At 30 June 2024
356,625





5.


Debtors

2024
£


Other debtors
36,707


Included within other debtors due within one year is a loan to a director, Hamish Campbell, amounting to £21,232. The loan is interest free and repayable on demand.


6.


Cash and cash equivalents

2024
£

Cash at bank and in hand
55



7.


Creditors: Amounts falling due within one year

2024
£

Trade creditors
2,220

Corporation tax
7,166

Other creditors
300,000

Accruals and deferred income
3,500

312,886


Page 4

 
HAMISH CAMPBELL FARMING LTD
 

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

8.


Share capital

2024
£
Allotted, called up and fully paid


100 Ordinary GBP shares of £1.00 each
100


On incorporation the company issued 100 Ordinary shares with a nominal value of £1.00 each. 50 Ordinary shares were purchased at par value and 50 Ordinary shares were purchased for a consideration of £118,875. The excess paid over nominal value of £118,825 is recorded in share premium.


Page 5