Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-31true222024-01-01falseNo description of principal activitytrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC223757 2024-01-01 2024-12-31 SC223757 2023-01-01 2023-12-31 SC223757 2024-12-31 SC223757 2023-12-31 SC223757 c:CompanySecretary1 2024-01-01 2024-12-31 SC223757 c:Director1 2024-01-01 2024-12-31 SC223757 c:Director2 2024-01-01 2024-12-31 SC223757 c:RegisteredOffice 2024-01-01 2024-12-31 SC223757 d:CurrentFinancialInstruments 2024-12-31 SC223757 d:CurrentFinancialInstruments 2023-12-31 SC223757 d:Non-currentFinancialInstruments 2024-12-31 SC223757 d:Non-currentFinancialInstruments 2023-12-31 SC223757 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 SC223757 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 SC223757 d:ShareCapital 2024-12-31 SC223757 d:ShareCapital 2023-12-31 SC223757 d:RetainedEarningsAccumulatedLosses 2024-12-31 SC223757 d:RetainedEarningsAccumulatedLosses 2023-12-31 SC223757 c:OrdinaryShareClass1 2024-01-01 2024-12-31 SC223757 c:OrdinaryShareClass1 2024-12-31 SC223757 c:OrdinaryShareClass1 2023-12-31 SC223757 c:FRS102 2024-01-01 2024-12-31 SC223757 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 SC223757 c:FullAccounts 2024-01-01 2024-12-31 SC223757 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 SC223757 e:PoundSterling 2024-01-01 2024-12-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC223757










ARBUCKLE SOFT FRUIT LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

 
ARBUCKLE SOFT FRUIT LIMITED
 

COMPANY INFORMATION


Directors
Mr P A Arbuckle 
Mrs S Arbuckle 




Company secretary
Mrs S Arbuckle



Registered number
SC223757



Registered office
14 City Quay

Dundee

DD1 3JA




Accountants
EQ Accountants Limited
Chartered Accountants

14 City Quay

Dundee

DD1 3JA





 
ARBUCKLE SOFT FRUIT LIMITED
REGISTERED NUMBER: SC223757

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

2024
2023
£
£

  

Current assets
  

Debtors
 4 
864,711
826,583

  
864,711
826,583

Creditors: amounts falling due within one year
 5 
(8,878)
(3,017)

Net current assets
  
 
 
855,833
 
 
823,566

Total assets less current liabilities
  
855,833
823,566

  

Net assets
  
855,833
823,566


Capital and reserves
  

Called up share capital 
 6 
100
100

Profit and loss account
  
855,733
823,466

  
855,833
823,566


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 8 April 2025.




Mr P A Arbuckle
Director

The notes on pages 2 to 3 form part of these financial statements.

Page 1

 
ARBUCKLE SOFT FRUIT LIMITED
 

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

1.


General information

Arbuckle Soft Fruit Limited is a private company, limited by shares, incorporated in Scotland with the registration number SC223757. The registered office address is 14 City Quay, Dundee, DD1 3JA.

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

The company's business is farming through participation in the farming partnership of                        P A Arbuckle and Sons. Turnover comprises the company's share of partnership profits or losses for each year. 

 
2.3

Taxation

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.


 
2.4

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.

 
2.5

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 2

 
ARBUCKLE SOFT FRUIT LIMITED
 

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

4.


Debtors


2024
2023
£
£

DUE AFTER MORE THAN ONE YEAR

Capital account in related partnership of P A Arbuckle & Sons
850,000
800,000

850,000
800,000

DUE WITHIN ONE YEAR

Current account in related partnership of P A Arbuckle & Sons
14,711
26,583

864,711
826,583



5.


Creditors: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024
2023
£
£

Other taxation and social security
8,278
2,417

Accruals and deferred income
600
600

8,878
3,017



6.


Share capital

2024
2023
£
£
ALLOTTED, CALLED UP AND FULLY PAID



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



Page 3