Silverfin false false 31/12/2024 12/09/2023 31/12/2024 Mr S A H Fritsch 12/09/2023 Mr J A Gehrmann 12/09/2023 Mr T Neumann 12/09/2023 Mr M F Rilling 17/05/2024 12/09/2023 11 June 2025 The principle activity of the company during the financial period was that of a holding company. SC782343 2024-12-31 SC782343 bus:Director1 2024-12-31 SC782343 bus:Director2 2024-12-31 SC782343 bus:Director3 2024-12-31 SC782343 bus:Director4 2024-12-31 SC782343 core:CurrentFinancialInstruments 2024-12-31 SC782343 core:ShareCapital 2024-12-31 SC782343 core:RetainedEarningsAccumulatedLosses 2024-12-31 SC782343 core:AdditionsToInvestments 2024-12-31 SC782343 core:CostValuation 2024-12-31 SC782343 bus:OrdinaryShareClass1 2024-12-31 SC782343 2023-09-12 2024-12-31 SC782343 bus:FilletedAccounts 2023-09-12 2024-12-31 SC782343 bus:SmallEntities 2023-09-12 2024-12-31 SC782343 bus:AuditExemptWithAccountantsReport 2023-09-12 2024-12-31 SC782343 bus:PrivateLimitedCompanyLtd 2023-09-12 2024-12-31 SC782343 bus:Director1 2023-09-12 2024-12-31 SC782343 bus:Director2 2023-09-12 2024-12-31 SC782343 bus:Director3 2023-09-12 2024-12-31 SC782343 bus:Director4 2023-09-12 2024-12-31 SC782343 bus:OrdinaryShareClass1 2023-09-12 2024-12-31 iso4217:GBP xbrli:pure xbrli:shares

Company No: SC782343 (Scotland)

CAPTIVA SCOTTISH LANDSCAPES LIMITED

UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL PERIOD FROM 12 SEPTEMBER 2023 TO 31 DECEMBER 2024
PAGES FOR FILING WITH THE REGISTRAR

CAPTIVA SCOTTISH LANDSCAPES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE FINANCIAL PERIOD FROM 12 SEPTEMBER 2023 TO 31 DECEMBER 2024

Contents

CAPTIVA SCOTTISH LANDSCAPES LIMITED

BALANCE SHEET

AS AT 31 DECEMBER 2024
CAPTIVA SCOTTISH LANDSCAPES LIMITED

BALANCE SHEET (continued)

AS AT 31 DECEMBER 2024
Note 31.12.2024
£
Fixed assets
Investments 3 1
1
Current assets
Debtors 4 1
Cash at bank and in hand 5 4,562
4,563
Creditors: amounts falling due within one year 6 ( 23,050)
Net current liabilities (18,487)
Total assets less current liabilities (18,486)
Net liabilities ( 18,486)
Capital and reserves
Called-up share capital 7 1
Profit and loss account ( 18,487 )
Total shareholder's deficit ( 18,486)

For the financial period ending 31 December 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The financial statements of Captiva Scottish Landscapes Limited (registered number: SC782343) were approved and authorised for issue by the Board of Directors on 11 June 2025. They were signed on its behalf by:

Mr S A H Fritsch
Director
CAPTIVA SCOTTISH LANDSCAPES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL PERIOD FROM 12 SEPTEMBER 2023 TO 31 DECEMBER 2024
CAPTIVA SCOTTISH LANDSCAPES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL PERIOD FROM 12 SEPTEMBER 2023 TO 31 DECEMBER 2024
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period, unless otherwise stated.

General information and basis of accounting

Captiva Scottish Landscapes Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in Scotland. The address of the Company's registered office is C/O Turcan Connell Princes Exchange, 1 Earl Grey Street, Edinburgh, EH3 9EE, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors note that the business has net liabilities of £18,486. The Company is supported through loans from group companies. The directors have confirmed that the loan facilities will continue to be available for at least 12 months from the date of signing these financial statements and the directors will continue to support the Company. Given the current position, the directors believe that any foreseeable debts can be met for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Reporting period length

The financial statements cover the period from incorporation on 12 September 2023 to 31 December 2024.

There are no comparative figures due to this being the first accounting period.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Fixed asset investments

Interests in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include deposits held at call with banks.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and bank balances, are measured at transaction price.

Basic financial liabilities
Basic financial liabilities, including creditors are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Equity instruments
Equity instruments issued by the Company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the Company.

2. Employees

Period from
12.09.2023 to
31.12.2024
Number
Monthly average number of persons employed by the Company during the period, including directors 0

3. Fixed asset investments

Investments in subsidiaries

31.12.2024
£
Cost
At 12 September 2023 0
Additions 1
At 31 December 2024 1
Carrying value at 31 December 2024 1

4. Debtors

31.12.2024
£
Other debtors 1

5. Cash and cash equivalents

31.12.2024
£
Cash at bank and in hand 4,562

6. Creditors: amounts falling due within one year

31.12.2024
£
Amounts owed to Group undertakings (note 8) 21,311
Other creditors 1,739
23,050

7. Called-up share capital

31.12.2024
£
Allotted, called-up and fully-paid
1 Ordinary share of £ 1.00 1

8. Related party transactions

The Company has availed of the exemption provided in FRS 102 Section 33 Related Party Disclosures not to disclose transactions entered into with fellow group companies that are wholly owned within the group of companies of which the Company is a wholly owned member.