Caseware UK (AP4) 2024.0.164 2024.0.164 2024-10-312024-10-311No description of principal activityfalse2023-11-01false1trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC644002 2023-11-01 2024-10-31 SC644002 2022-11-01 2023-10-31 SC644002 2024-10-31 SC644002 2023-10-31 SC644002 c:Director1 2023-11-01 2024-10-31 SC644002 c:RegisteredOffice 2023-11-01 2024-10-31 SC644002 d:CurrentFinancialInstruments 2024-10-31 SC644002 d:CurrentFinancialInstruments 2023-10-31 SC644002 d:Non-currentFinancialInstruments 2024-10-31 SC644002 d:Non-currentFinancialInstruments 2023-10-31 SC644002 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-31 SC644002 d:CurrentFinancialInstruments d:WithinOneYear 2023-10-31 SC644002 d:Non-currentFinancialInstruments d:AfterOneYear 2024-10-31 SC644002 d:Non-currentFinancialInstruments d:AfterOneYear 2023-10-31 SC644002 d:ShareCapital 2024-10-31 SC644002 d:ShareCapital 2023-10-31 SC644002 d:RetainedEarningsAccumulatedLosses 2024-10-31 SC644002 d:RetainedEarningsAccumulatedLosses 2023-10-31 SC644002 c:OrdinaryShareClass1 2023-11-01 2024-10-31 SC644002 c:OrdinaryShareClass1 2024-10-31 SC644002 c:OrdinaryShareClass1 2023-10-31 SC644002 c:FRS102 2023-11-01 2024-10-31 SC644002 c:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 SC644002 c:FullAccounts 2023-11-01 2024-10-31 SC644002 c:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 SC644002 e:PoundSterling 2023-11-01 2024-10-31 iso4217:GBP xbrli:shares xbrli:pure
Registered number: SC644002










HIGHLAND LIVESTOCK LTD
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

 
HIGHLAND LIVESTOCK LTD
 

COMPANY INFORMATION


Director
Mr A Campbell 




Registered number
SC644002



Registered office
Overburns Farm
Lamington

Biggar

ML12 6HP




Accountants
EQ Accountants Limited
Chartered Accountants

14 City Quay

Dundee

DD1 3JA





 
HIGHLAND LIVESTOCK LTD
REGISTERED NUMBER: SC644002

STATEMENT OF FINANCIAL POSITION
AS AT 31 OCTOBER 2024

2024
2023
£
£

  

Current assets
  

Bank and cash balances
  
2,798
13,890

  
2,798
13,890

Creditors: amounts falling due within one year
 4 
(47,466)
(46,369)

Net current liabilities
  
 
 
(44,668)
 
 
(32,479)

Total assets less current liabilities
  
(44,668)
(32,479)

Creditors: amounts falling due after more than one year
 5 
(6,389)
(16,596)

  

Net liabilities
  
(51,057)
(49,075)


Capital and reserves
  

Called up share capital 
 6 
100
100

Profit and loss account
  
(51,157)
(49,175)

  
(51,057)
(49,075)

Page 1

 
HIGHLAND LIVESTOCK LTD
REGISTERED NUMBER: SC644002

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 OCTOBER 2024

The director considers 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 director acknowledges his 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 22 July 2025.




Mr A Campbell
Director

The notes on pages 3 to 4 form part of these financial statements.
Page 2

 
HIGHLAND LIVESTOCK LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

1.


General information

Highland Livestock Ltd is a private company, limited by shares, incorporated in Scotland with a company registration number of SC644002. The registered office is located at Lochy Caravan Park, Camaghael, Fort William, Scotland, PH33 7NF. 

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

Going concern

The accounts have been prepared under the going concern basis. The company has net liabilities and is dependent on the continued support of the directors. The directors have confirmed that they will continue to provide support for the foreseeable future.

 
2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.4

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).


4.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
10,070
9,933

Trade creditors
1,800
-

Other creditors
34,456
34,456

Accruals and deferred income
1,140
1,980

47,466
46,369


The bank loan above is unsecured.

Page 3

 
HIGHLAND LIVESTOCK LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

5.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
6,389
16,596

6,389
16,596


The bank loan above is unsecured.


6.


Share capital

2024
2023
£
£
Authorised, allotted, called up and fully paid



100 (2023 - 100) Ordinary shares of £1.00 each
100
100



Page 4