IRIS Accounts Production v25.1.3.33 SC328990 Board of Directors 1.9.23 31.8.24 31.8.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC3289902023-08-31SC3289902024-08-31SC3289902023-09-012024-08-31SC3289902022-08-31SC3289902022-09-012023-08-31SC3289902023-08-31SC328990ns15:Scotland2023-09-012024-08-31SC328990ns14:PoundSterling2023-09-012024-08-31SC328990ns10:Director12023-09-012024-08-31SC328990ns10:PrivateLimitedCompanyLtd2023-09-012024-08-31SC328990ns10:SmallEntities2023-09-012024-08-31SC328990ns10:AuditExempt-NoAccountantsReport2023-09-012024-08-31SC328990ns10:SmallCompaniesRegimeForDirectorsReport2023-09-012024-08-31SC328990ns10:SmallCompaniesRegimeForAccounts2023-09-012024-08-31SC328990ns10:FullAccounts2023-09-012024-08-31SC328990ns10:Director22023-09-012024-08-31SC328990ns10:RegisteredOffice2023-09-012024-08-31SC328990ns5:CurrentFinancialInstruments2024-08-31SC328990ns5:CurrentFinancialInstruments2023-08-31SC328990ns5:Non-currentFinancialInstruments2024-08-31SC328990ns5:Non-currentFinancialInstruments2023-08-31SC328990ns5:ShareCapital2024-08-31SC328990ns5:ShareCapital2023-08-31SC328990ns5:RetainedEarningsAccumulatedLosses2024-08-31SC328990ns5:RetainedEarningsAccumulatedLosses2023-08-31SC328990ns5:PlantMachinery2023-09-012024-08-31SC328990ns5:LandBuildings2023-08-31SC328990ns5:PlantMachinery2023-08-31SC328990ns5:LandBuildings2023-09-012024-08-31SC328990ns5:LandBuildings2024-08-31SC328990ns5:PlantMachinery2024-08-31SC328990ns5:LandBuildings2023-08-31SC328990ns5:PlantMachinery2023-08-31SC328990ns5:WithinOneYearns5:CurrentFinancialInstruments2024-08-31SC328990ns5:WithinOneYearns5:CurrentFinancialInstruments2023-08-31
REGISTERED NUMBER: SC328990 (Scotland)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2024

FOR

FODDERTY CARE LTD.

FODDERTY CARE LTD. (REGISTERED NUMBER: SC328990)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST AUGUST 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


FODDERTY CARE LTD.

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST AUGUST 2024







DIRECTORS: R Allan
C Allan





REGISTERED OFFICE: Brunstane Lodge
Golf Course Road
Strathpeffer
Highland
IV14 9AT





REGISTERED NUMBER: SC328990 (Scotland)





ACCOUNTANTS: Goldwells Ltd
Goldwells House
Grange Road
Peterhead
Aberdeenshire
AB42 1WN

FODDERTY CARE LTD. (REGISTERED NUMBER: SC328990)

STATEMENT OF FINANCIAL POSITION
31ST AUGUST 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 663,337 668,718

CURRENT ASSETS
Debtors 5 59,645 51,729
Cash at bank and in hand 251,882 183,021
311,527 234,750
CREDITORS
Amounts falling due within one year 6 421,968 375,415
NET CURRENT LIABILITIES (110,441 ) (140,665 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

552,896

528,053

CREDITORS
Amounts falling due after more than one
year

7

17,500

27,500
NET ASSETS 535,396 500,553

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 534,396 499,553
SHAREHOLDERS' FUNDS 535,396 500,553

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

FODDERTY CARE LTD. (REGISTERED NUMBER: SC328990)

STATEMENT OF FINANCIAL POSITION - continued
31ST AUGUST 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9th June 2025 and were signed on its behalf by:





C Allan - Director


FODDERTY CARE LTD. (REGISTERED NUMBER: SC328990)

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

1. STATUTORY INFORMATION

Fodderty Care Ltd. is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 22 (2023 - 24 ) .

FODDERTY CARE LTD. (REGISTERED NUMBER: SC328990)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST AUGUST 2024

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1st September 2023 600,132 331,352 931,484
Additions - 15,708 15,708
At 31st August 2024 600,132 347,060 947,192
DEPRECIATION
At 1st September 2023 - 262,766 262,766
Charge for year - 21,089 21,089
At 31st August 2024 - 283,855 283,855
NET BOOK VALUE
At 31st August 2024 600,132 63,205 663,337
At 31st August 2023 600,132 68,586 668,718

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 53,645 45,729
Loan - employee 6,000 6,000
59,645 51,729

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts - 1,800
Brunstane Investments loan 125,146 125,146
Trade creditors 15,981 22,430
Tax 48,825 23,257
Social security and other taxes 9,096 6,135
Other creditors 7,569 8,396
Inter Company - Mistral 192,895 165,895
Inter Company - Carers (Scot) 19,855 19,855
Directors' current accounts 401 401
Accrued expenses 2,200 2,100
421,968 375,415

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Loans 17,500 27,500