Caseware UK (AP4) 2024.0.164 2024.0.164 2024-09-302024-09-302023-10-01falseNo description of principal activity44truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC041909 2023-10-01 2024-09-30 SC041909 2022-10-01 2023-09-30 SC041909 2024-09-30 SC041909 2023-09-30 SC041909 c:Director3 2023-10-01 2024-09-30 SC041909 c:Director4 2023-10-01 2024-09-30 SC041909 c:Director5 2023-10-01 2024-09-30 SC041909 c:RegisteredOffice 2023-10-01 2024-09-30 SC041909 c:Agent1 2023-10-01 2024-09-30 SC041909 d:Buildings 2023-10-01 2024-09-30 SC041909 d:Buildings 2024-09-30 SC041909 d:Buildings 2023-09-30 SC041909 d:Buildings d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 SC041909 d:PlantMachinery 2023-10-01 2024-09-30 SC041909 d:PlantMachinery 2024-09-30 SC041909 d:PlantMachinery 2023-09-30 SC041909 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 SC041909 d:OfficeEquipment 2023-10-01 2024-09-30 SC041909 d:OfficeEquipment 2024-09-30 SC041909 d:OfficeEquipment 2023-09-30 SC041909 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 SC041909 d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 SC041909 d:CurrentFinancialInstruments 2024-09-30 SC041909 d:CurrentFinancialInstruments 2023-09-30 SC041909 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 SC041909 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 SC041909 d:ShareCapital 2024-09-30 SC041909 d:ShareCapital 2023-09-30 SC041909 d:RetainedEarningsAccumulatedLosses 2024-09-30 SC041909 d:RetainedEarningsAccumulatedLosses 2023-09-30 SC041909 c:OrdinaryShareClass1 2023-10-01 2024-09-30 SC041909 c:OrdinaryShareClass1 2024-09-30 SC041909 c:OrdinaryShareClass1 2023-09-30 SC041909 c:FRS102 2023-10-01 2024-09-30 SC041909 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 SC041909 c:FullAccounts 2023-10-01 2024-09-30 SC041909 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 SC041909 e:PoundSterling 2023-10-01 2024-09-30 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC041909










LEDNATHIE ESTATE LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

 
LEDNATHIE ESTATE LIMITED
 

COMPANY INFORMATION


DIRECTORS
Mr Thomas Barclay Dougall 
Mrs Pamela Dougall 
Miss Alyssa Dougall 




REGISTERED NUMBER
SC041909



REGISTERED OFFICE
Lednathie House
Glen Prosen

Kirriemuir

Angus

DD8 4RR




ACCOUNTANTS
EQ Accountants Limited
Chartered Accountants

Westby

64 West High Street

Forfar

Angus

DD8 1BJ




BANKERS
Bank of Scotland
11 Bank Street

Kirriemuir

Angus

DD8 4BE





 
LEDNATHIE ESTATE LIMITED
REGISTERED NUMBER:SC041909

STATEMENT OF FINANCIAL POSITION
AS AT 30 SEPTEMBER 2024

2024
2023
Note
£
£

FIXED ASSETS
  

Tangible assets
 4 
1,401,243
1,411,727

  
1,401,243
1,411,727

CURRENT ASSETS
  

Stocks
  
158,571
164,091

Debtors: amounts falling due within one year
 5 
186,648
212,970

Cash at bank and in hand
  
561,599
404,068

  
906,818
781,129

Creditors: amounts falling due within one year
 6 
(997,914)
(1,010,361)

NET CURRENT LIABILITIES
  
 
 
(91,096)
 
 
(229,232)

TOTAL ASSETS LESS CURRENT LIABILITIES
  
1,310,147
1,182,495

  

NET ASSETS
  
1,310,147
1,182,495


CAPITAL AND RESERVES
  

Called up share capital 
 7 
5,000
5,000

Profit and loss account
  
1,305,147
1,177,495

  
1,310,147
1,182,495


Page 1

 
LEDNATHIE ESTATE LIMITED
REGISTERED NUMBER:SC041909

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 SEPTEMBER 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 23 June 2025.




Mr Thomas Barclay Dougall
Director

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
LEDNATHIE ESTATE LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


GENERAL INFORMATION

Lednathie Estate Limited is a private limited company limited by shares incorporated in Scotland.  The registered office is Lednathie House, Glenprosen, Kirriemuir, Scotland, DD8 4RR and the Company registration number is SC041909.
The financial statements are presented in Sterling which is the functional currency of the Company and rounded to the nearest £.

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:

Sale of goods

Turnover from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of turnover can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

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

 
LEDNATHIE ESTATE LIMITED
 

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.ACCOUNTING POLICIES (CONTINUED)

 
2.3

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, on the following basis:.

Depreciation is provided on the following basis:

Plant and equipment
-
25% reducing balance
Deer fencing
-
10% 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.


3.


EMPLOYEES

The average monthly number of employees, including directors, during the year was 4 (2023 - 4).


4.


TANGIBLE FIXED ASSETS





Land & buildings
Plant & machinery
Woodlands & fencing
Total

£
£
£
£



COST OR VALUATION


At 1 October 2023
1,330,567
154,525
61,604
1,546,696


Additions
-
15,216
-
15,216



At 30 September 2024

1,330,567
169,741
61,604
1,561,912



DEPRECIATION


At 1 October 2023
-
91,422
43,547
134,969


Charge for the year on owned assets
-
19,584
6,116
25,700



At 30 September 2024

-
111,006
49,663
160,669



NET BOOK VALUE



At 30 September 2024
1,330,567
58,735
11,941
1,401,243



At 30 September 2023
1,330,567
63,103
18,057
1,411,727

Page 4

 
LEDNATHIE ESTATE LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

5.


DEBTORS

2024
2023
£
£


Trade debtors
174,409
204,721

Prepayments and accrued income
12,239
8,249

186,648
212,970



6.


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024
2023
£
£

Trade creditors
15,573
23,707

Other taxation and social security
21,026
22,337

Other creditors
903,040
906,000

Accruals and deferred income
58,275
58,317

997,914
1,010,361



7.


SHARE CAPITAL

2024
2023
£
£
AUTHORISED



10,000 (2023 - 10,000) Ordinary shares of £1.00 each
10,000
10,000

ALLOTTED, CALLED UP AND FULLY PAID



5,000 (2023 - 5,000) Ordinary shares of £1.00 each
5,000
5,000



8.


RELATED PARTY TRANSACTIONS

Included within turnover is £159,192 (2023 - £142,780) of sales to Luddon Construction Ltd which Mr T Barclay Dougall is a director.


9.


CONTROLLING PARTY

Lednathie Estate Limited is a wholly owned subsidiary of Lednathie Holdings Limited, 33 Winchester Avenue, Denny, Stirlingshire, FK6 6QD.


Page 5