Caseware UK (AP4) 2023.0.135 2023.0.135 2024-11-302024-11-30true2023-12-01falseNo description of principal activity44trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC055296 2023-12-01 2024-11-30 SC055296 2022-12-01 2023-11-30 SC055296 2024-11-30 SC055296 2023-11-30 SC055296 c:Director1 2023-12-01 2024-11-30 SC055296 c:Director2 2023-12-01 2024-11-30 SC055296 c:Director3 2023-12-01 2024-11-30 SC055296 c:Director4 2023-12-01 2024-11-30 SC055296 c:RegisteredOffice 2023-12-01 2024-11-30 SC055296 d:Buildings 2023-12-01 2024-11-30 SC055296 d:Buildings 2024-11-30 SC055296 d:Buildings 2023-11-30 SC055296 d:Buildings d:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 SC055296 d:PlantMachinery 2023-12-01 2024-11-30 SC055296 d:PlantMachinery 2024-11-30 SC055296 d:PlantMachinery 2023-11-30 SC055296 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 SC055296 d:MotorVehicles 2023-12-01 2024-11-30 SC055296 d:MotorVehicles 2024-11-30 SC055296 d:MotorVehicles 2023-11-30 SC055296 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 SC055296 d:OfficeEquipment 2023-12-01 2024-11-30 SC055296 d:OfficeEquipment 2024-11-30 SC055296 d:OfficeEquipment 2023-11-30 SC055296 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 SC055296 d:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 SC055296 d:CurrentFinancialInstruments 2024-11-30 SC055296 d:CurrentFinancialInstruments 2023-11-30 SC055296 d:CurrentFinancialInstruments d:WithinOneYear 2024-11-30 SC055296 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 SC055296 d:ShareCapital 2024-11-30 SC055296 d:ShareCapital 2023-11-30 SC055296 d:RetainedEarningsAccumulatedLosses 2024-11-30 SC055296 d:RetainedEarningsAccumulatedLosses 2023-11-30 SC055296 c:OrdinaryShareClass1 2023-12-01 2024-11-30 SC055296 c:OrdinaryShareClass1 2024-11-30 SC055296 c:OrdinaryShareClass1 2023-11-30 SC055296 c:FRS102 2023-12-01 2024-11-30 SC055296 c:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 SC055296 c:FullAccounts 2023-12-01 2024-11-30 SC055296 c:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 SC055296 e:PoundSterling 2023-12-01 2024-11-30 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC055296










CRUIVIE AND BRIGHOUSE LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

 
CRUIVIE AND BRIGHOUSE LIMITED
 

COMPANY INFORMATION


Directors
Mr D A G Reid 
Mrs R A Reid 
Mr M J G Reid 
Mrs L J Reid 




Registered number
SC055296



Registered office
14 City Quay

Dundee

DD1 3JA




Accountants
EQ Accountants Limited
Chartered Accountants

14 City Quay

Dundee

DD1 3JA





 
CRUIVIE AND BRIGHOUSE LIMITED
REGISTERED NUMBER: SC055296

STATEMENT OF FINANCIAL POSITION
AS AT 30 NOVEMBER 2024

2024
2023
£
£

Fixed assets
  

Tangible assets
 4 
182,422
199,799

  
182,422
199,799

Current assets
  

Debtors: amounts falling due within one year
 5 
195,947
207,489

Cash at bank and in hand
  
369,163
241,202

  
565,110
448,691

Creditors: amounts falling due within one year
 6 
(198,491)
(161,854)

Net current assets
  
 
 
366,619
 
 
286,837

Total assets less current liabilities
  
549,041
486,636

Provisions for liabilities
  

Deferred tax
  
(10,007)
(11,605)

  
 
 
(10,007)
 
 
(11,605)

Net assets
  
539,034
475,031


Capital and reserves
  

Called up share capital 
 7 
100
100

Profit and loss account
  
538,934
474,931

  
539,034
475,031


Page 1

 
CRUIVIE AND BRIGHOUSE LIMITED
REGISTERED NUMBER: SC055296

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 NOVEMBER 2024

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 10 April 2025.




Mr M J G Reid
Director

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
CRUIVIE AND BRIGHOUSE LIMITED
 

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

1.


General information

Cruivie and Brighouse Limited is a private company, limited by shares, incorporated in Scotland with the registration number SC055296.  The registered office is 14 City Quay, Dundee, DD1 3JA and the trading address is Cruivie, Newport-on-Tay, Fife, DD6 8RJ.  

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:

Sale of goods

Turnover from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of turnover can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Page 3

 
CRUIVIE AND BRIGHOUSE LIMITED
 

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

2.Accounting policies (continued)

 
2.3

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. 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

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:

Property improvements
-
4% straight line
Plant and machinery
-
12.50% reducing balance
Motor vehicles
-
25% reducing balance
Office equipment
-
33% straight line

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.

  
2.5

Agricultural Support Schemes

Income from the Basic Payment Scheme is not recognised until 31 December of the relevant scheme year, when all conditions of the scheme have been complied with.

Page 4

 
CRUIVIE AND BRIGHOUSE LIMITED
 

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

2.Accounting policies (continued)

 
2.6

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

 
2.7

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 4 (2023 - 4).

Page 5

 
CRUIVIE AND BRIGHOUSE LIMITED
 

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

4.


Tangible fixed assets





Property improvements
Plant and machinery
Motor vehicles
Office equipment

£
£
£
£



Cost or valuation


At 1 December 2023
295,107
91,616
30,300
925



At 30 November 2024

295,107
91,616
30,300
925



Depreciation


At 1 December 2023
141,727
49,002
26,653
767


Charge for the year on owned assets
10,984
5,330
912
151



At 30 November 2024

152,711
54,332
27,565
918



Net book value



At 30 November 2024
142,396
37,284
2,735
7



At 30 November 2023
153,380
42,614
3,647
158

Total

£



Cost or valuation


At 1 December 2023
417,948



At 30 November 2024

417,948



Depreciation


At 1 December 2023
218,149


Charge for the year on owned assets
17,377



At 30 November 2024

235,526



Net book value



At 30 November 2024
182,422



At 30 November 2023
199,799

Page 6

 
CRUIVIE AND BRIGHOUSE LIMITED
 

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

5.


Debtors

2024
2023
£
£


Trade debtors
1,004
191,548

Other debtors
194,943
15,941

195,947
207,489



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
5,128
26,847

Other taxation and social security
25,940
19,997

Other creditors
59,246
62,167

Accruals and deferred income
108,177
52,843

198,491
161,854



7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



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



Page 7