Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-312025-05-15No description of principal activityfalse2024-04-01false44trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC690662 2024-04-01 2025-03-31 SC690662 2023-04-01 2024-03-31 SC690662 2025-03-31 SC690662 2024-03-31 SC690662 c:Director1 2024-04-01 2025-03-31 SC690662 c:Director2 2024-04-01 2025-03-31 SC690662 c:Director3 2024-04-01 2025-03-31 SC690662 c:Director4 2024-04-01 2025-03-31 SC690662 c:RegisteredOffice 2024-04-01 2025-03-31 SC690662 d:Buildings 2024-04-01 2025-03-31 SC690662 d:Buildings 2025-03-31 SC690662 d:Buildings 2024-03-31 SC690662 d:Buildings d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 SC690662 d:CurrentFinancialInstruments 2025-03-31 SC690662 d:CurrentFinancialInstruments 2024-03-31 SC690662 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 SC690662 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 SC690662 d:ShareCapital 2025-03-31 SC690662 d:ShareCapital 2024-03-31 SC690662 d:RetainedEarningsAccumulatedLosses 2025-03-31 SC690662 d:RetainedEarningsAccumulatedLosses 2024-03-31 SC690662 c:OrdinaryShareClass1 2024-04-01 2025-03-31 SC690662 c:OrdinaryShareClass1 2025-03-31 SC690662 c:OrdinaryShareClass1 2024-03-31 SC690662 c:EntityNoLongerTradingButTradedInPast 2024-04-01 2025-03-31 SC690662 c:FRS102 2024-04-01 2025-03-31 SC690662 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC690662 c:FullAccounts 2024-04-01 2025-03-31 SC690662 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC690662 e:PoundSterling 2024-04-01 2025-03-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC690662










STRATHMORE LODGE (2021) LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

 
STRATHMORE LODGE (2021) LIMITED
 

COMPANY INFORMATION


Directors
Mrs R Murdoch 
Mr N Murdoch 
Mr D Riffkin 
Mrs J McArthur 




Registered number
SC690662



Registered office
Tatlock House
The Teuchats

Leven

KY8 5PF




Accountants
EQ Accountants Limited
Chartered Accountants

Pentland House

Saltire Centre

Glenrothes

Fife

KY6 2AH





 
STRATHMORE LODGE (2021) LIMITED
REGISTERED NUMBER: SC690662

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2025

2025
2024
£
£

Fixed assets
  

Tangible assets
 4 
-
642,014

  
-
642,014

Current assets
  

Debtors: amounts falling due within one year
 5 
6,370
250,000

Bank and cash balances
  
-
788

  
6,370
250,788

Creditors: amounts falling due within one year
 6 
(6,370)
(29,574)

Net current assets
  
 
 
-
 
 
221,214

Total assets less current liabilities
  
-
863,228

  

Net assets
  
-
863,228


Capital and reserves
  

Called up share capital 
 7 
26,615
850,000

Profit and loss account
  
(26,615)
13,228

  
-
863,228

Page 1

 
STRATHMORE LODGE (2021) LIMITED
REGISTERED NUMBER: SC690662

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 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 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 15 May 2025.




Mrs R Murdoch
Director

The notes on pages 3 to 6 form part of these financial statements.
Page 2

 
STRATHMORE LODGE (2021) LIMITED
 

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

1.


General information

Strathmore Lodge (2021) Limited is a private company, limited by shares, incorporated in Scotland with registration number SC690662. The registered office is Tatlock House, The Teuchats, Leven, KY8 5PF.
The Company's functional and presentational currency is GBP.
The Company ceased trading on 31 October 2024.

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:

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

Government grants

Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income.
Grants of a revenue nature are recognised in the Statement of income and retained earnings in the same period as the related expenditure.

Page 3

 
STRATHMORE LODGE (2021) LIMITED
 

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

2.Accounting policies (continued)

 
2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.


 
2.5

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, using the straight-line method.

Depreciation is provided on the following basis:

Freehold property
-
0 -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.

 
2.6

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Statement of financial position when the Company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.


3.


Employees

The average monthly number of employees, including directors, during the year was 4 (2024 - 4).

Page 4

 
STRATHMORE LODGE (2021) LIMITED
 

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

4.


Tangible fixed assets





Freehold property

£





At 1 April 2024
655,147


Disposals
(655,147)



At 31 March 2025

-





At 1 April 2024
13,133


Charge for the year on owned assets
3,217


Disposals
(16,350)



At 31 March 2025

-



Net book value



At 31 March 2025
-



At 31 March 2024
642,014


5.


Debtors

2025
2024
£
£


Other debtors
6,370
250,000


Included within other debtors due within one year is a loan to Mr & Mrs Murdoch, directors', amounting to £6,370 (2024 - £0)




6.


Creditors: Amounts falling due within one year

2025
2024
£
£

Other taxation and social security
2,634
2,125

Other creditors
-
25,049

Accruals and deferred income
3,736
2,400

6,370
29,574


Page 5

 
STRATHMORE LODGE (2021) LIMITED
 

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

7.


Share capital

2025
2024
£
£
Allotted, called up and fully paid



26,615 (2024 - 850,000) Ordinary shares of £1.00 each
26,615
850,000

On 31 March 2025, a special resolution was passed to cancel 823,385 Ordinary shares of £1 each.



Page 6