Caseware UK (AP4) 2024.0.164 2024.0.164 2024-10-312024-10-312falseNo description of principal activityThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2023-11-01false2falsetrue SC277569 2023-11-01 2024-10-31 SC277569 2022-11-01 2023-10-31 SC277569 2024-10-31 SC277569 2023-10-31 SC277569 c:CompanySecretary1 2023-11-01 2024-10-31 SC277569 c:Director1 2023-11-01 2024-10-31 SC277569 c:Director2 2023-11-01 2024-10-31 SC277569 c:RegisteredOffice 2023-11-01 2024-10-31 SC277569 d:CurrentFinancialInstruments 2024-10-31 SC277569 d:CurrentFinancialInstruments 2023-10-31 SC277569 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-31 SC277569 d:CurrentFinancialInstruments d:WithinOneYear 2023-10-31 SC277569 d:ShareCapital 2024-10-31 SC277569 d:ShareCapital 2023-10-31 SC277569 d:RetainedEarningsAccumulatedLosses 2024-10-31 SC277569 d:RetainedEarningsAccumulatedLosses 2023-10-31 SC277569 c:OrdinaryShareClass1 2023-11-01 2024-10-31 SC277569 c:OrdinaryShareClass1 2024-10-31 SC277569 c:OrdinaryShareClass1 2023-10-31 SC277569 c:FRS102 2023-11-01 2024-10-31 SC277569 c:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 SC277569 c:FullAccounts 2023-11-01 2024-10-31 SC277569 c:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 SC277569 e:PoundSterling 2023-11-01 2024-10-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC277569










BUCHANAN DEVELOPMENTS (SCOTLAND) LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

 
BUCHANAN DEVELOPMENTS (SCOTLAND) LIMITED
 

COMPANY INFORMATION


Directors
Mrs K J Thomson 
Mr B Thomson 




Company secretary
Mrs K J Thomson



Registered number
SC277569



Registered office
14 City Quay

Dundee

DD1 3JA




Accountants
EQ Accountants Limited
Chartered Accountants

14 City Quay

Dundee

DD1 3JA





 
BUCHANAN DEVELOPMENTS (SCOTLAND) LIMITED
REGISTERED NUMBER: SC277569

STATEMENT OF FINANCIAL POSITION
AS AT 31 OCTOBER 2024

2024
2023
£
£

  

Current assets
  

Bank & cash balances
  
5,790
5,790

  
5,790
5,790

Creditors: amounts falling due within one year
 4 
(134,167)
(133,129)

Net current liabilities
  
 
 
(128,377)
 
 
(127,339)

Total assets less current liabilities
  
(128,377)
(127,339)

  

Net liabilities
  
(128,377)
(127,339)


Capital and reserves
  

Called up share capital 
 5 
100
100

Profit and loss account
  
(128,477)
(127,439)

  
(128,377)
(127,339)


Page 1

 
BUCHANAN DEVELOPMENTS (SCOTLAND) LIMITED
REGISTERED NUMBER: SC277569

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 OCTOBER 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 29 July 2025.




Mr B Thomson
Director

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

Page 2

 
BUCHANAN DEVELOPMENTS (SCOTLAND) LIMITED
 

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

1.


General information

Buchanan Developments (Scotland) Limited is a private company, limited by shares, domiciled in Scotland with registration number SC277569. The registered office is 14 City Quay, Dundee, DD1 3JA. 

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

As at 31 October 2024 the Statement of Financial Position shows net liabilities. The company can only continue to operate with the support of directors, Mrs K Thomson and Mr B Thomson, who have confirmed that they will financially support the company for the foreseeable future. Therefore, the company will continue to adopt the going concern basis for the preparation of the financial statements.

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue 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 revenue is recognised:

Sale of goods

Revenue 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 revenue 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.


3.


Employees




The average monthly number of employees, including directors, during the year was 2 (2023 - 2).

Page 3

 
BUCHANAN DEVELOPMENTS (SCOTLAND) LIMITED
 

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

4.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other creditors
133,063
132,073

Accruals and deferred income
1,104
1,056

134,167
133,129



5.


Share capital

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



100 (2023 - 100) Ordinary shares of £1 each
100
100


Page 4