Caseware UK (AP4) 2024.0.164 2024.0.164 2024-09-302024-09-30falsefalse2truefalse2023-10-01No description of principal activity2The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. SC200880 2023-10-01 2024-09-30 SC200880 2022-10-01 2023-09-30 SC200880 2024-09-30 SC200880 2023-09-30 SC200880 c:Director3 2023-10-01 2024-09-30 SC200880 c:Director4 2023-10-01 2024-09-30 SC200880 c:RegisteredOffice 2023-10-01 2024-09-30 SC200880 d:CurrentFinancialInstruments 2024-09-30 SC200880 d:CurrentFinancialInstruments 2023-09-30 SC200880 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 SC200880 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 SC200880 d:ShareCapital 2024-09-30 SC200880 d:ShareCapital 2023-09-30 SC200880 d:RetainedEarningsAccumulatedLosses 2024-09-30 SC200880 d:RetainedEarningsAccumulatedLosses 2023-09-30 SC200880 c:OrdinaryShareClass1 2023-10-01 2024-09-30 SC200880 c:OrdinaryShareClass1 2024-09-30 SC200880 c:OrdinaryShareClass1 2023-09-30 SC200880 c:FRS102 2023-10-01 2024-09-30 SC200880 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 SC200880 c:FullAccounts 2023-10-01 2024-09-30 SC200880 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 SC200880 e:PoundSterling 2023-10-01 2024-09-30 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC200880










CASTLE MENZIES LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

 
CASTLE MENZIES LIMITED
 

COMPANY INFORMATION


DIRECTORS
Mr M McDiarmid 
Mrs K McDiarmid 




REGISTERED NUMBER
SC200880



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





 
CASTLE MENZIES LIMITED
REGISTERED NUMBER:SC200880

STATEMENT OF FINANCIAL POSITION
AS AT 30 SEPTEMBER 2024

2024
2023
£
£

  

CURRENT ASSETS
  

Stocks
  
13,794
13,794

Cash at bank and in hand
  
357
349

  
14,151
14,143

Creditors: amounts falling due within one year
 4 
(4,816)
(4,256)

NET CURRENT ASSETS
  
 
 
9,335
 
 
9,887

TOTAL ASSETS LESS CURRENT LIABILITIES
  
9,335
9,887

  

NET ASSETS
  
9,335
9,887


CAPITAL AND RESERVES
  

Called up share capital 
 5 
50,001
50,001

Profit and loss account
  
(40,666)
(40,114)

  
9,335
9,887


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 17 June 2025.




Mrs K McDiarmid
Director

The notes on page 2 form part of these financial statements.

Page 1

 
CASTLE MENZIES LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024


1.


GENERAL INFORMATION

Castle Menzies Limited is a private company, limited by shares, incorporated in Scotland with the registration number SC200880.  The registered office is Westby, 64 West High Street, Forfar DD8 1BJ.  The principle place of business is Castle Menzies Farm, Aberfeldy, Perthshire PH15 2JD.

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

STOCKS

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.


3.


EMPLOYEES




The average monthly number of employees, including directors, during the year was 2 (2023 - 2).


4.


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024
2023
£
£

Other creditors
4,316
3,756

Accruals and deferred income
500
500

4,816
4,256



5.


SHARE CAPITAL

2024
2023
£
£
ALLOTTED, CALLED UP AND FULLY PAID



50,001 (2023 - 50,001) Ordinary shares of £1.00 each
50,001
50,001



Page 2