Caseware UK (AP4) 2024.0.164 2024.0.164 2025-05-312025-05-3122024-06-01falseNo description of principal activity2truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC597962 2024-06-01 2025-05-31 SC597962 2023-06-01 2024-05-31 SC597962 2025-05-31 SC597962 2024-05-31 SC597962 c:Director1 2024-06-01 2025-05-31 SC597962 c:Director2 2024-06-01 2025-05-31 SC597962 c:RegisteredOffice 2024-06-01 2025-05-31 SC597962 d:Buildings 2024-06-01 2025-05-31 SC597962 d:Buildings 2025-05-31 SC597962 d:Buildings 2024-05-31 SC597962 d:Buildings d:OwnedOrFreeholdAssets 2024-06-01 2025-05-31 SC597962 d:PlantMachinery 2024-06-01 2025-05-31 SC597962 d:PlantMachinery 2025-05-31 SC597962 d:PlantMachinery 2024-05-31 SC597962 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-06-01 2025-05-31 SC597962 d:FurnitureFittings 2024-06-01 2025-05-31 SC597962 d:FurnitureFittings 2025-05-31 SC597962 d:FurnitureFittings 2024-05-31 SC597962 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-06-01 2025-05-31 SC597962 d:OfficeEquipment 2024-06-01 2025-05-31 SC597962 d:OfficeEquipment 2025-05-31 SC597962 d:OfficeEquipment 2024-05-31 SC597962 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-06-01 2025-05-31 SC597962 d:OwnedOrFreeholdAssets 2024-06-01 2025-05-31 SC597962 d:CurrentFinancialInstruments 2025-05-31 SC597962 d:CurrentFinancialInstruments 2024-05-31 SC597962 d:Non-currentFinancialInstruments 2025-05-31 SC597962 d:Non-currentFinancialInstruments 2024-05-31 SC597962 d:CurrentFinancialInstruments d:WithinOneYear 2025-05-31 SC597962 d:CurrentFinancialInstruments d:WithinOneYear 2024-05-31 SC597962 d:Non-currentFinancialInstruments d:AfterOneYear 2025-05-31 SC597962 d:Non-currentFinancialInstruments d:AfterOneYear 2024-05-31 SC597962 d:ShareCapital 2025-05-31 SC597962 d:ShareCapital 2024-05-31 SC597962 d:RetainedEarningsAccumulatedLosses 2025-05-31 SC597962 d:RetainedEarningsAccumulatedLosses 2024-05-31 SC597962 c:OrdinaryShareClass1 2024-06-01 2025-05-31 SC597962 c:OrdinaryShareClass1 2025-05-31 SC597962 c:OrdinaryShareClass1 2024-05-31 SC597962 c:FRS102 2024-06-01 2025-05-31 SC597962 c:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 SC597962 c:FullAccounts 2024-06-01 2025-05-31 SC597962 c:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 SC597962 2 2024-06-01 2025-05-31 SC597962 e:PoundSterling 2024-06-01 2025-05-31 iso4217:GBP xbrli:shares xbrli:pure
Registered number: SC597962










Sweet Donside Cabins Limited
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025

 
Sweet Donside Cabins Limited
 

COMPANY INFORMATION


Directors
Mrs E G McNeill 
Mr B E Gill 




Registered number
SC597962



Registered office
Scotsbank

Strathdon

Aberdeenshire

AB36 8UR




Accountants
EQ Accountants Limited
Chartered Accountants

14 City Quay

Dundee

DD1 3JA





 
Sweet Donside Cabins Limited
REGISTERED NUMBER: SC597962

STATEMENT OF FINANCIAL POSITION
AS AT 31 MAY 2025

2025
2024
£
£

Fixed assets
  

Tangible assets
 4 
102,514
121,009

  
102,514
121,009

Current assets
  

Debtors: amounts falling due within one year
 5 
29,267
1,332

Cash at bank and in hand
  
6,259
9,890

  
35,526
11,222

Creditors: amounts falling due within one year
 6 
(11,304)
(37,973)

Net current assets/(liabilities)
  
 
 
24,222
 
 
(26,751)

Total assets less current liabilities
  
126,736
94,258

Creditors: amounts falling due after more than one year
 7 
(6,334)
(7,790)

Provisions for liabilities
  

Deferred tax
  
(19,478)
(22,009)

  
 
 
(19,478)
 
 
(22,009)

Net assets
  
100,924
64,459


Capital and reserves
  

Called up share capital 
 8 
100
100

Profit and loss account
  
100,824
64,359

  
100,924
64,459


Page 1

 
Sweet Donside Cabins Limited
REGISTERED NUMBER: SC597962

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MAY 2025

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 comprehensive income 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 15 July 2025.




Mrs E G McNeill
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
Sweet Donside Cabins Limited
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025

1.


General information

Sweet Donside Cabins Limited is a private company, limited by shares, incorporated in Scotland with
registration number SC597962. The registered office and principle place of business is Scotsbank, Strathdon, Aberdeenshire, United Kingdom, AB36 8UR.

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.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

Page 3

 
Sweet Donside Cabins Limited
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025

2.Accounting policies (continued)

 
2.4

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:

Cabins
-
10%
Straight line
Plant and machinery
-
20%
Straight line
Fixtures and fittings
-
33%
Reducing balance
Office equipment
-
33%
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 2 (2024 - 2).

Page 4

 
Sweet Donside Cabins Limited
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025

4.


Tangible fixed assets





Cabins
Plant and machinery
Fixtures and fittings
Office equipment
Total

£
£
£
£
£



Cost or valuation


At 1 June 2024
147,477
9,332
27,524
3,443
187,776


Additions
-
-
500
-
500



At 31 May 2025

147,477
9,332
28,024
3,443
188,276



Depreciation


At 1 June 2024
41,161
7,444
14,719
3,443
66,767


Charge for the year on owned assets
14,748
592
3,655
-
18,995



At 31 May 2025

55,909
8,036
18,374
3,443
85,762



Net book value



At 31 May 2025
91,568
1,296
9,650
-
102,514



At 31 May 2024
106,316
1,888
12,805
-
121,009


5.


Debtors

2025
2024
£
£


Other debtors
28,611
768

Prepayments and accrued income
656
564

29,267
1,332



6.


Creditors: Amounts falling due within one year

2025
2024
£
£

Accruals and deferred income
1,250
30,304

Trade creditors
509
-

Other taxation and social security
7,034
-

Other creditors
1,055
6,249

Bank loans
1,456
1,420

11,304
37,973


Page 5

 
Sweet Donside Cabins Limited
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025

7.


Creditors: Amounts falling due after more than one year

2025
2024
£
£

Bank loans
6,334
7,790

6,334
7,790



8.


Share capital

2025
2024
£
£
Allotted, called up and fully paid



100 (2024 - 100) Ordinary shares of £1.00 each
100
100



Page 6