Caseware UK (AP4) 2023.0.135 2023.0.135 2024-09-302024-09-302023-10-01No description of principal activity22falsefalsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. SC616969 2023-10-01 2024-09-30 SC616969 2022-10-01 2023-09-30 SC616969 2024-09-30 SC616969 2023-09-30 SC616969 1 2023-10-01 2024-09-30 SC616969 d:Director1 2023-10-01 2024-09-30 SC616969 d:Director2 2023-10-01 2024-09-30 SC616969 d:RegisteredOffice 2023-10-01 2024-09-30 SC616969 c:CurrentFinancialInstruments 2024-09-30 SC616969 c:CurrentFinancialInstruments 2023-09-30 SC616969 c:Non-currentFinancialInstruments 2024-09-30 SC616969 c:Non-currentFinancialInstruments 2023-09-30 SC616969 c:CurrentFinancialInstruments c:WithinOneYear 2024-09-30 SC616969 c:CurrentFinancialInstruments c:WithinOneYear 2023-09-30 SC616969 c:Non-currentFinancialInstruments c:AfterOneYear 2024-09-30 SC616969 c:Non-currentFinancialInstruments c:AfterOneYear 2023-09-30 SC616969 c:ShareCapital 2024-09-30 SC616969 c:ShareCapital 2023-09-30 SC616969 c:RetainedEarningsAccumulatedLosses 2024-09-30 SC616969 c:RetainedEarningsAccumulatedLosses 2023-09-30 SC616969 d:OrdinaryShareClass1 2023-10-01 2024-09-30 SC616969 d:OrdinaryShareClass1 2024-09-30 SC616969 d:FRS102 2023-10-01 2024-09-30 SC616969 d:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 SC616969 d:FullAccounts 2023-10-01 2024-09-30 SC616969 d:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 SC616969 6 2023-10-01 2024-09-30 SC616969 e:PoundSterling 2023-10-01 2024-09-30 iso4217:GBP xbrli:shares xbrli:pure
Registered number: SC616969










MCHARDY GROUP HOLDINGS LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

 
MCHARDY GROUP HOLDINGS LIMITED
 

COMPANY INFORMATION


Directors
Mr A Kerr 
Mr R A Fletcher 




Registered number
SC616969



Registered office
13 Bon Accord Crescent

Aberdeen

AB11 6DE




Accountants
EQ Accountants Limited
Chartered Accountants

Pentland House

Saltire Centre

Glenrothes

Fife

KY6 2AH





 
MCHARDY GROUP HOLDINGS LIMITED
REGISTERED NUMBER: SC616969

STATEMENT OF FINANCIAL POSITION
AS AT 30 SEPTEMBER 2024

2024
2023
£
£

Fixed assets
  

Investments
 4 
3,296,920
3,296,920

  
3,296,920
3,296,920

Current assets
  

Cash at bank and in hand
  
100
100

  
100
100

Creditors: amounts falling due within one year
 5 
(1,204,653)
(2,103,053)

Net current liabilities
  
 
 
(1,204,553)
 
 
(2,102,953)

Total assets less current liabilities
  
2,092,367
1,193,967

Creditors: amounts falling due after more than one year
 6 
-
(1,190,957)

  

Net assets
  
2,092,367
3,010


Capital and reserves
  

Called up share capital 
 7 
120
120

Profit and loss account
  
2,092,247
2,890

  
2,092,367
3,010


Page 1

 
MCHARDY GROUP HOLDINGS LIMITED
REGISTERED NUMBER: SC616969

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 SEPTEMBER 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 24 March 2025.




Mr A Kerr
Director

The notes on pages 3 to 4 form part of these financial statements.

Page 2

 
MCHARDY GROUP HOLDINGS LIMITED
 

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

1.


General information

McHardy Group Holdings Limited is a private company, limited by shares, incorporated in Scotland with registration number SC616969. The registered office address is 13 Bon Accord Crescent, Aberdeen, AB11 6DE.
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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.3

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Statement of financial position when the Company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

 
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 2 (2023 - 2).

Page 3

 
MCHARDY GROUP HOLDINGS LIMITED
 

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

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 October 2023
3,296,920



At 30 September 2024
3,296,920





5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other loans
13,700
41,200

Amounts owed to group undertakings
-
1,930,697

Other creditors
1,190,953
131,156

1,204,653
2,103,053



6.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Other creditors
-
1,190,957



7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



120 Ordinary shares of £1.00 each
120
120



8.


Post balance sheet events

On 11 October 2024, a special resolution was passed to re-classify 120 Ordinary shares of £1 each to 1,200 Ordinary shares of £0.10 each. A further resolution was passed on 1 November 2024 to issue another 1,303 Ordinary shares of £0.10 each, and on 14 November 2024 another resolution was passed to issue 830 Ordinary B shares of £0.10 each.

Page 4