Caseware UK (AP4) 2024.0.164 2024.0.164 2024-08-312024-08-312025-05-12truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2023-09-01falseNo description of principal activity44false SC512310 2023-09-01 2024-08-31 SC512310 2022-09-01 2023-08-31 SC512310 2024-08-31 SC512310 2023-08-31 SC512310 c:Director1 2023-09-01 2024-08-31 SC512310 c:Director2 2023-09-01 2024-08-31 SC512310 c:Director3 2023-09-01 2024-08-31 SC512310 c:Director4 2023-09-01 2024-08-31 SC512310 c:RegisteredOffice 2023-09-01 2024-08-31 SC512310 d:PlantMachinery 2023-09-01 2024-08-31 SC512310 d:PlantMachinery 2024-08-31 SC512310 d:PlantMachinery 2023-08-31 SC512310 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 SC512310 d:CurrentFinancialInstruments 2024-08-31 SC512310 d:CurrentFinancialInstruments 2023-08-31 SC512310 d:Non-currentFinancialInstruments 2024-08-31 SC512310 d:Non-currentFinancialInstruments 2023-08-31 SC512310 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 SC512310 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 SC512310 d:Non-currentFinancialInstruments d:AfterOneYear 2024-08-31 SC512310 d:Non-currentFinancialInstruments d:AfterOneYear 2023-08-31 SC512310 d:ShareCapital 2024-08-31 SC512310 d:ShareCapital 2023-08-31 SC512310 d:RetainedEarningsAccumulatedLosses 2024-08-31 SC512310 d:RetainedEarningsAccumulatedLosses 2023-08-31 SC512310 c:OrdinaryShareClass1 2023-09-01 2024-08-31 SC512310 c:OrdinaryShareClass1 2024-08-31 SC512310 c:OrdinaryShareClass1 2023-08-31 SC512310 c:FRS102 2023-09-01 2024-08-31 SC512310 c:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 SC512310 c:FullAccounts 2023-09-01 2024-08-31 SC512310 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 SC512310 e:PoundSterling 2023-09-01 2024-08-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC512310










HENDERSTON RENEWABLES LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

 
HENDERSTON RENEWABLES LIMITED
 

COMPANY INFORMATION


DIRECTORS
I H L McCall 
A L McCall 
Dr G Catto 
C Sutherland 




REGISTERED NUMBER
SC512310



REGISTERED OFFICE
Westby
64 West High Street

Forfar

Angus

DD8 1BJ




ACCOUNTANTS
EQ Accountants Limited
Chartered Accountants

Westby

64 West High Street

Forfar

Angus

DD8 1BJ





 
HENDERSTON RENEWABLES LIMITED
REGISTERED NUMBER: SC512310

STATEMENT OF FINANCIAL POSITION
AS AT 31 AUGUST 2024

2024
2023
Note
£
£

FIXED ASSETS
  

Tangible assets
 4 
922,574
1,000,538

  
922,574
1,000,538

CURRENT ASSETS
  

Debtors: amounts falling due within one year
 5 
303,100
112,512

Cash at bank and in hand
  
148,658
183,975

  
451,758
296,487

Creditors: amounts falling due within one year
 6 
(508,328)
(479,997)

NET CURRENT LIABILITIES
  
 
 
(56,570)
 
 
(183,510)

TOTAL ASSETS LESS CURRENT LIABILITIES
  
866,004
817,028

Creditors: amounts falling due after more than one year
 7 
(727,525)
(795,989)

PROVISIONS FOR LIABILITIES
  

Deferred tax
  
(52,996)
(11,010)

  
 
 
(52,996)
 
 
(11,010)

NET ASSETS
  
85,483
10,029


CAPITAL AND RESERVES
  

Called up share capital 
 8 
1,000
1,000

Profit and loss account
  
84,483
9,029

  
85,483
10,029


Page 1

 
HENDERSTON RENEWABLES LIMITED
REGISTERED NUMBER: SC512310

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 AUGUST 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 12 May 2025.




A L McCall
Dr G Catto
Director
Director

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

Page 2

 
HENDERSTON RENEWABLES LIMITED
 

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

1.


GENERAL INFORMATION

Henderston Renewables Limited is a private Company, limited by shares, incorporated in Scotland with registration number SC512310. The registered office is situated at Westby, 64 West High Street, Forfar, DD8 1BJ.  The trading address is Henderston Farm, Newtyle, Perthshire PH12 8UT.                      The Company's functional and presentational currency is GBP.

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:

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.

Page 3

 
HENDERSTON RENEWABLES LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 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, as follows.

Depreciation is provided on the following basis:

Plant and machinery
-
5% 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.

Page 4

 
HENDERSTON RENEWABLES LIMITED
 

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

2.ACCOUNTING POLICIES (CONTINUED)

 
2.5

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.

 
2.6

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.

 
2.7

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

 
HENDERSTON RENEWABLES LIMITED
 

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

4.


TANGIBLE FIXED ASSETS





Plant and machinery

£



COST OR VALUATION


At 1 September 2023
1,559,257



At 31 August 2024

1,559,257



DEPRECIATION


At 1 September 2023
558,719


Charge for the year on owned assets
77,964



At 31 August 2024

636,683



NET BOOK VALUE



At 31 August 2024
922,574



At 31 August 2023
1,000,538

Page 6

 
HENDERSTON RENEWABLES LIMITED
 

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

5.


DEBTORS

2024
2023
£
£


Trade debtors
303,100
112,512

303,100
112,512



6.


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024
2023
£
£

Bank loans
81,004
78,056

Other loans
339,303
324,000

Trade creditors
85,980
77,381

Other taxation and social security
2,041
560

508,328
479,997



7.


CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024
2023
£
£

Bank loans
727,525
795,989

727,525
795,989


Secured loans
The bank has a fixed and floating charge over the assets of the company.
 


8.


SHARE CAPITAL

2024
2023
£
£
ALLOTTED, CALLED UP AND FULLY PAID



1,000 (2023 - 1,000) Ordinary shares of £1.00 each
1,000
1,000



Page 7