2023-09-012024-08-312024-08-31falseSC702399STARLEY HALL HOLDINGS LTD2025-04-0964209falseiso4217:GBPxbrli:pureSC7023992023-09-01SC7023992024-08-31SC7023992023-09-012024-08-31SC7023992022-09-01SC7023992023-08-31SC7023992022-09-012023-08-31SC702399bus:SmallEntities2023-09-012024-08-31SC702399bus:AuditExempt-NoAccountantsReport2023-09-012024-08-31SC702399bus:FullAccounts2023-09-012024-08-31SC702399bus:PrivateLimitedCompanyLtd2023-09-012024-08-31SC702399core:WithinOneYear2024-08-31SC702399core:AfterOneYear2024-08-31SC702399core:WithinOneYear2023-08-31SC702399core:AfterOneYear2023-08-31SC702399core:ShareCapital2024-08-31SC702399core:SharePremium2024-08-31SC702399core:RevaluationReserve2024-08-31SC702399core:OtherReservesSubtotal2024-08-31SC702399core:RetainedEarningsAccumulatedLosses2024-08-31SC702399core:ShareCapital2023-08-31SC702399core:SharePremium2023-08-31SC702399core:RevaluationReserve2023-08-31SC702399core:OtherReservesSubtotal2023-08-31SC702399core:RetainedEarningsAccumulatedLosses2023-08-31SC702399core:LandBuildings2024-08-31SC702399core:PlantMachinery2024-08-31SC702399core:Vehicles2024-08-31SC702399core:FurnitureFittings2024-08-31SC702399core:OfficeEquipment2024-08-31SC702399core:NetGoodwill2024-08-31SC702399core:IntangibleAssetsOtherThanGoodwill2024-08-31SC702399core:ListedExchangeTraded2024-08-31SC702399core:UnlistedNon-exchangeTraded2024-08-31SC702399core:LandBuildings2023-08-31SC702399core:PlantMachinery2023-08-31SC702399core:Vehicles2023-08-31SC702399core:FurnitureFittings2023-08-31SC702399core:OfficeEquipment2023-08-31SC702399core:NetGoodwill2023-08-31SC702399core:IntangibleAssetsOtherThanGoodwill2023-08-31SC702399core:ListedExchangeTraded2023-08-31SC702399core:UnlistedNon-exchangeTraded2023-08-31SC702399core:LandBuildings2023-09-012024-08-31SC702399core:PlantMachinery2023-09-012024-08-31SC702399core:Vehicles2023-09-012024-08-31SC702399core:FurnitureFittings2023-09-012024-08-31SC702399core:OfficeEquipment2023-09-012024-08-31SC702399core:NetGoodwill2023-09-012024-08-31SC702399core:IntangibleAssetsOtherThanGoodwill2023-09-012024-08-31SC702399core:ListedExchangeTraded2023-09-012024-08-31SC702399core:UnlistedNon-exchangeTraded2023-09-012024-08-31SC702399core:MoreThanFiveYears2023-09-012024-08-31SC702399core:Non-currentFinancialInstruments2024-08-31SC702399core:Non-currentFinancialInstruments2023-08-31SC702399dpl:CostSales2023-09-012024-08-31SC702399dpl:DistributionCosts2023-09-012024-08-31SC702399core:LandBuildings2023-09-012024-08-31SC702399core:PlantMachinery2023-09-012024-08-31SC702399core:Vehicles2023-09-012024-08-31SC702399core:FurnitureFittings2023-09-012024-08-31SC702399core:OfficeEquipment2023-09-012024-08-31SC702399dpl:AdministrativeExpenses2023-09-012024-08-31SC702399core:NetGoodwill2023-09-012024-08-31SC702399core:IntangibleAssetsOtherThanGoodwill2023-09-012024-08-31SC702399dpl:GroupUndertakings2023-09-012024-08-31SC702399dpl:ParticipatingInterests2023-09-012024-08-31SC702399dpl:GroupUndertakingscore:ListedExchangeTraded2023-09-012024-08-31SC702399core:ListedExchangeTraded2023-09-012024-08-31SC702399dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-09-012024-08-31SC702399core:UnlistedNon-exchangeTraded2023-09-012024-08-31SC702399dpl:CostSales2022-09-012023-08-31SC702399dpl:DistributionCosts2022-09-012023-08-31SC702399core:LandBuildings2022-09-012023-08-31SC702399core:PlantMachinery2022-09-012023-08-31SC702399core:Vehicles2022-09-012023-08-31SC702399core:FurnitureFittings2022-09-012023-08-31SC702399core:OfficeEquipment2022-09-012023-08-31SC702399dpl:AdministrativeExpenses2022-09-012023-08-31SC702399core:NetGoodwill2022-09-012023-08-31SC702399core:IntangibleAssetsOtherThanGoodwill2022-09-012023-08-31SC702399dpl:GroupUndertakings2022-09-012023-08-31SC702399dpl:ParticipatingInterests2022-09-012023-08-31SC702399dpl:GroupUndertakingscore:ListedExchangeTraded2022-09-012023-08-31SC702399core:ListedExchangeTraded2022-09-012023-08-31SC702399dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-09-012023-08-31SC702399core:UnlistedNon-exchangeTraded2022-09-012023-08-31SC702399core:NetGoodwill2024-08-31SC702399core:IntangibleAssetsOtherThanGoodwill2024-08-31SC702399core:LandBuildings2024-08-31SC702399core:PlantMachinery2024-08-31SC702399core:Vehicles2024-08-31SC702399core:FurnitureFittings2024-08-31SC702399core:OfficeEquipment2024-08-31SC702399core:AfterOneYear2024-08-31SC702399core:WithinOneYear2024-08-31SC702399core:ListedExchangeTraded2024-08-31SC702399core:UnlistedNon-exchangeTraded2024-08-31SC702399core:ShareCapital2024-08-31SC702399core:SharePremium2024-08-31SC702399core:RevaluationReserve2024-08-31SC702399core:OtherReservesSubtotal2024-08-31SC702399core:RetainedEarningsAccumulatedLosses2024-08-31SC702399core:NetGoodwill2023-08-31SC702399core:IntangibleAssetsOtherThanGoodwill2023-08-31SC702399core:LandBuildings2023-08-31SC702399core:PlantMachinery2023-08-31SC702399core:Vehicles2023-08-31SC702399core:FurnitureFittings2023-08-31SC702399core:OfficeEquipment2023-08-31SC702399core:AfterOneYear2023-08-31SC702399core:WithinOneYear2023-08-31SC702399core:ListedExchangeTraded2023-08-31SC702399core:UnlistedNon-exchangeTraded2023-08-31SC702399core:ShareCapital2023-08-31SC702399core:SharePremium2023-08-31SC702399core:RevaluationReserve2023-08-31SC702399core:OtherReservesSubtotal2023-08-31SC702399core:RetainedEarningsAccumulatedLosses2023-08-31SC702399core:NetGoodwill2022-09-01SC702399core:IntangibleAssetsOtherThanGoodwill2022-09-01SC702399core:LandBuildings2022-09-01SC702399core:PlantMachinery2022-09-01SC702399core:Vehicles2022-09-01SC702399core:FurnitureFittings2022-09-01SC702399core:OfficeEquipment2022-09-01SC702399core:AfterOneYear2022-09-01SC702399core:WithinOneYear2022-09-01SC702399core:ListedExchangeTraded2022-09-01SC702399core:UnlistedNon-exchangeTraded2022-09-01SC702399core:ShareCapital2022-09-01SC702399core:SharePremium2022-09-01SC702399core:RevaluationReserve2022-09-01SC702399core:OtherReservesSubtotal2022-09-01SC702399core:RetainedEarningsAccumulatedLosses2022-09-01SC702399core:AfterOneYear2023-09-012024-08-31SC702399core:WithinOneYear2023-09-012024-08-31SC702399core:Non-currentFinancialInstrumentscore:CostValuation2023-09-012024-08-31SC702399core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-09-012024-08-31SC702399core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-09-012024-08-31SC702399core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-09-012024-08-31SC702399core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-09-012024-08-31SC702399core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-09-012024-08-31SC702399core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-09-012024-08-31SC702399core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-09-012024-08-31SC702399core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-09-012024-08-31SC702399core:Non-currentFinancialInstrumentscore:CostValuation2024-08-31SC702399core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-08-31SC702399core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-08-31SC702399core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-08-31SC702399core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-08-31SC702399core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-08-31SC702399core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-08-31SC702399core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-08-31SC702399core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-08-31SC702399core:Non-currentFinancialInstrumentscore:CostValuation2023-08-31SC702399core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-08-31SC702399core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-08-31SC702399core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-08-31SC702399core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-08-31SC702399core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-08-31SC702399core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-08-31SC702399core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-08-31SC702399core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-08-31SC702399bus:Director12023-09-012024-08-31SC702399bus:Director22023-09-012024-08-31SC702399bus:Director32023-09-012024-08-31

STARLEY HALL HOLDINGS LTD

Registered Number
SC702399
(Scotland)

Unaudited Financial Statements for the Year ended
31 August 2024

STARLEY HALL HOLDINGS LTD
Company Information
for the year from 1 September 2023 to 31 August 2024

Directors

David T. Barton
Sarah Butters
Valerie Thomson

Registered Address

Starley Hall School
Aberdour Road
Burntisland
KY3 0AG

Registered Number

SC702399 (Scotland)
STARLEY HALL HOLDINGS LTD
Balance Sheet as at
31 August 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Investments31,910,0501,910,050
1,910,0501,910,050
Current assets
Cash at bank and on hand2626
2626
Creditors amounts falling due within one year4(54,162)(52,635)
Net current assets (liabilities)(54,136)(52,609)
Total assets less current liabilities1,855,9141,857,441
Net assets1,855,9141,857,441
Capital and reserves
Called up share capital1,910,0501,910,050
Profit and loss account(54,136)(52,609)
Shareholders' funds1,855,9141,857,441
The financial statements were approved and authorised for issue by the Board of Directors on 9 April 2025, and are signed on its behalf by:
David T. Barton
Director
Sarah Butters
Director
Valerie Thomson
Director

Registered Company No. SC702399
STARLEY HALL HOLDINGS LTD
Notes to the Financial Statements
for the year ended 31 August 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
2.Average number of employees

20242023
Average number of employees during the year33
3.Fixed asset investments

Investments in groups1

Total

££
Cost or valuation
At 01 September 231,910,0501,910,050
At 31 August 241,910,0501,910,050
Net book value
At 31 August 241,910,0501,910,050
At 31 August 231,910,0501,910,050

Notes

1Investments in group undertakings and participating interests
4.Creditors: amounts due within one year

2024

2023

££
Other creditors52,77651,375
Accrued liabilities and deferred income1,3861,260
Total54,16252,635