Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-31falsetrue2024-04-01falseNo description of principal activity11trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. SC637313 2024-04-01 2025-03-31 SC637313 2023-04-01 2024-03-31 SC637313 2025-03-31 SC637313 2024-03-31 SC637313 c:Director1 2024-04-01 2025-03-31 SC637313 c:RegisteredOffice 2024-04-01 2025-03-31 SC637313 d:OfficeEquipment 2024-04-01 2025-03-31 SC637313 d:OfficeEquipment 2025-03-31 SC637313 d:OfficeEquipment 2024-03-31 SC637313 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 SC637313 d:CurrentFinancialInstruments 2025-03-31 SC637313 d:CurrentFinancialInstruments 2024-03-31 SC637313 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 SC637313 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 SC637313 d:ShareCapital 2025-03-31 SC637313 d:ShareCapital 2024-03-31 SC637313 d:RetainedEarningsAccumulatedLosses 2025-03-31 SC637313 d:RetainedEarningsAccumulatedLosses 2024-03-31 SC637313 c:OrdinaryShareClass1 2024-04-01 2025-03-31 SC637313 c:OrdinaryShareClass1 2025-03-31 SC637313 c:OrdinaryShareClass1 2024-03-31 SC637313 c:FRS102 2024-04-01 2025-03-31 SC637313 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC637313 c:FullAccounts 2024-04-01 2025-03-31 SC637313 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC637313 2 2024-04-01 2025-03-31 SC637313 e:PoundSterling 2024-04-01 2025-03-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC637313










BE RURAL LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

 
BE RURAL LIMITED
 

COMPANY INFORMATION


Director
Mr S Melville 




Registered number
SC637313



Registered office
Cuplahills Farm
Balmullo

Fife

KY16 0AL





 
BE RURAL LIMITED
REGISTERED NUMBER: SC637313

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
  
4,426
-

  
4,426
-

Current assets
  

Debtors: amounts falling due within one year
 5 
57,301
93,653

Cash at bank and in hand
  
22,847
1,156

  
80,148
94,809

Creditors: amounts falling due within one year
 6 
(19,923)
(20,946)

Net current assets
  
 
 
60,225
 
 
73,863

Total assets less current liabilities
  
64,651
73,863

  

Net assets
  
64,651
73,863


Capital and reserves
  

Called up share capital 
 7 
10
10

Profit and loss account
  
64,641
73,853

  
64,651
73,863


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 29 July 2025.




Mr S Melville
Director

The notes on pages 2 to 5 form part of these financial statements.

Page 1

 
BE RURAL LIMITED
 

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

1.


General information

B.E Rural Limited is a private company, limited by shares, incorporated in Scotland with registration number SC637313. The registered office and principal place of business are Cuplahills Farm, Balmullo, St Andrews, Fife, KY16 0AL. 

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

Interest income

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

 
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 income 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.


Page 2

 
BE RURAL LIMITED
 

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

2.Accounting policies (continued)

 
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:

Office equipment
-
25%
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

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees




The average monthly number of employees, including directors, during the year was 1 (2024 - 1).

Page 3

 
BE RURAL LIMITED
 

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

4.


Tangible fixed assets





Office equipment

£



Cost or valuation


Additions
5,901



At 31 March 2025

5,901



Depreciation


Charge for the year on owned assets
1,475



At 31 March 2025

1,475



Net book value



At 31 March 2025
4,426



At 31 March 2024
-


5.


Debtors

2025
2024
£
£


Trade debtors
41,189
50,735

Other debtors
16,112
42,918

57,301
93,653



6.


Creditors: Amounts falling due within one year

2025
2024
£
£

Trade creditors
9
8

Accruals and deferred income
852
950

Other taxation and social security
19,062
19,988

19,923
20,946



7.


Share capital

2025
2024
£
£
Allotted, called up and fully paid



Page 4

 
BE RURAL LIMITED
 

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

7.Share capital (continued)

100 (2024 - 100) Ordinary shares of £0.10 each
10
10



Page 5