Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-31trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2024-04-01falseNo description of principal activity22truefalse SC543236 2024-04-01 2025-03-31 SC543236 2023-04-01 2024-03-31 SC543236 2025-03-31 SC543236 2024-03-31 SC543236 c:Director1 2024-04-01 2025-03-31 SC543236 c:Director2 2024-04-01 2025-03-31 SC543236 c:RegisteredOffice 2024-04-01 2025-03-31 SC543236 d:FurnitureFittings 2024-04-01 2025-03-31 SC543236 d:FurnitureFittings 2025-03-31 SC543236 d:FurnitureFittings 2024-03-31 SC543236 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 SC543236 d:OfficeEquipment 2024-04-01 2025-03-31 SC543236 d:OfficeEquipment 2025-03-31 SC543236 d:OfficeEquipment 2024-03-31 SC543236 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 SC543236 d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 SC543236 d:CurrentFinancialInstruments 2025-03-31 SC543236 d:CurrentFinancialInstruments 2024-03-31 SC543236 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 SC543236 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 SC543236 d:ShareCapital 2025-03-31 SC543236 d:ShareCapital 2024-03-31 SC543236 d:RetainedEarningsAccumulatedLosses 2025-03-31 SC543236 d:RetainedEarningsAccumulatedLosses 2024-03-31 SC543236 c:OrdinaryShareClass1 2024-04-01 2025-03-31 SC543236 c:OrdinaryShareClass1 2025-03-31 SC543236 c:OrdinaryShareClass1 2024-03-31 SC543236 c:FRS102 2024-04-01 2025-03-31 SC543236 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC543236 c:FullAccounts 2024-04-01 2025-03-31 SC543236 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC543236 e:PoundSterling 2024-04-01 2025-03-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC543236










HENDERSON FARM CONSULTING LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

 
HENDERSON FARM CONSULTING LIMITED
 

COMPANY INFORMATION


Directors
Mrs L K Henderson 
Mr M G Henderson 




Registered number
SC543236



Registered office
Yonderton Farm
Hatton

Peterhead

AB42 0QS




Accountants
EQ Accountants Limited
Chartered Accountants

Westby

64 West High Street

Forfar

Angus

DD8 1BJ





 
HENDERSON FARM CONSULTING LIMITED
REGISTERED NUMBER: SC543236

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2025

2025
2024
£
£

FIXED ASSETS
  

Tangible assets
 4 
577
660

  
577
660

CURRENT ASSETS
  

Debtors: amounts falling due within one year
 5 
8,911
5,869

Cash at bank and in hand
  
10,364
9,882

  
19,275
15,751

Creditors: amounts falling due within one year
 6 
(30,011)
(30,836)

NET CURRENT LIABILITIES
  
 
 
(10,736)
 
 
(15,085)

TOTAL ASSETS LESS CURRENT LIABILITIES
  
(10,159)
(14,425)

  

NET LIABILITIES
  
(10,159)
(14,425)


CAPITAL AND RESERVES
  

Called up share capital 
  
10
10

Profit and loss account
  
(10,169)
(14,435)

  
(10,159)
(14,425)


Page 1

 
HENDERSON FARM CONSULTING LIMITED
REGISTERED NUMBER: SC543236

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 16 July 2025.




Mrs L K Henderson
Director

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

Page 2

 
HENDERSON FARM CONSULTING LIMITED
 

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

1.


GENERAL INFORMATION

Henderson Farm Consulting Limited is a private company, limited by shares, incorporated in Sctland with registration number SC543236. The registered office address is Yonderton Farm, Hatton, Peterhead, AB42 0QS. The Company's functional and presentational currency is GBP.

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 company has net liabilities and is dependant on continued support of the directors. The directors
have confirmed that they will continue to support the company for the foreseeable future.

 
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:

Rendering of services

Revenue 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 revenue 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.

 
2.4

PENSIONS

DEFINED CONTRIBUTION PENSION PLAN

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

Page 3

 
HENDERSON FARM CONSULTING 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, on a reducing balance basis.

Depreciation is provided on the following basis:

Fixtures and fittings
-
12.5% Reducing balance
Office equipment
-
12.5% Reducing balance

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).


4.


TANGIBLE FIXED ASSETS





Fixtures and fittings
Office equipment
Total

£
£
£



COST OR VALUATION


At 1 April 2024
668
1,540
2,208



At 31 March 2025

668
1,540
2,208



DEPRECIATION


At 1 April 2024
150
1,398
1,548


Charge for the year on owned assets
65
18
83



At 31 March 2025

215
1,416
1,631



NET BOOK VALUE



At 31 March 2025
453
124
577


5.


DEBTORS

2025
2024
Page 4

 
HENDERSON FARM CONSULTING LIMITED
 

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

5.DEBTORS (CONTINUED)

£
£


Trade debtors
7,860
4,860

Prepayments and accrued income
1,051
1,009

8,911
5,869



6.


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025
2024
£
£

Other creditors
27,053
29,236

Accruals and deferred income
2,958
1,600

30,011
30,836


Page 5

 
HENDERSON FARM CONSULTING LIMITED
 

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

7.


SHARE CAPITAL

2025
2024
£
£
ALLOTTED, CALLED UP AND FULLY PAID



10 (2024 - 10) Ordinary shares shares of £1.00 each
10
10



Page 6