Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-312024-04-01falseNo description of principal activity33truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC513526 2024-04-01 2025-03-31 SC513526 2023-05-01 2024-03-31 SC513526 2025-03-31 SC513526 2024-03-31 SC513526 c:CompanySecretary1 2024-04-01 2025-03-31 SC513526 c:Director1 2024-04-01 2025-03-31 SC513526 c:Director2 2024-04-01 2025-03-31 SC513526 c:Director3 2024-04-01 2025-03-31 SC513526 c:RegisteredOffice 2024-04-01 2025-03-31 SC513526 d:PlantMachinery 2024-04-01 2025-03-31 SC513526 d:PlantMachinery 2025-03-31 SC513526 d:PlantMachinery 2024-03-31 SC513526 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 SC513526 d:CurrentFinancialInstruments 2025-03-31 SC513526 d:CurrentFinancialInstruments 2024-03-31 SC513526 d:Non-currentFinancialInstruments 2025-03-31 SC513526 d:Non-currentFinancialInstruments 2024-03-31 SC513526 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 SC513526 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 SC513526 d:Non-currentFinancialInstruments d:AfterOneYear 2025-03-31 SC513526 d:Non-currentFinancialInstruments d:AfterOneYear 2024-03-31 SC513526 d:ShareCapital 2025-03-31 SC513526 d:ShareCapital 2024-03-31 SC513526 d:RetainedEarningsAccumulatedLosses 2025-03-31 SC513526 d:RetainedEarningsAccumulatedLosses 2024-03-31 SC513526 c:OrdinaryShareClass2 2024-04-01 2025-03-31 SC513526 c:OrdinaryShareClass2 2025-03-31 SC513526 c:OrdinaryShareClass3 2024-04-01 2025-03-31 SC513526 c:OrdinaryShareClass3 2025-03-31 SC513526 c:OrdinaryShareClass4 2024-04-01 2025-03-31 SC513526 c:OrdinaryShareClass4 2025-03-31 SC513526 c:OrdinaryShareClass5 2024-04-01 2025-03-31 SC513526 c:OrdinaryShareClass5 2025-03-31 SC513526 c:FRS102 2024-04-01 2025-03-31 SC513526 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC513526 c:FullAccounts 2024-04-01 2025-03-31 SC513526 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC513526 4 2025-03-31 SC513526 4 2024-03-31 SC513526 f:PoundSterling 2024-04-01 2025-03-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC513526










CUTHLIE COLD STORAGE SERVICES LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

 
CUTHLIE COLD STORAGE SERVICES LIMITED
 

COMPANY INFORMATION


DIRECTORS
Douglas J Brunton 
Helen Brunton 
James Brunton 




COMPANY SECRETARY
Helen Brunton



REGISTERED NUMBER
SC513526



REGISTERED OFFICE
Cuthlie Farm

Arbroath

Angus

DD11 2NT





 
CUTHLIE COLD STORAGE SERVICES LIMITED
REGISTERED NUMBER: SC513526

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2025

2025
2024
£
£

FIXED ASSETS
  

Tangible assets
 4 
1,047,962
1,086,775

Investments
 5 
50
50

  
1,048,012
1,086,825

CURRENT ASSETS
  

Debtors: amounts falling due within one year
 6 
649,242
794,737

Cash at bank and in hand
  
93,762
57,093

  
743,004
851,830

Creditors: amounts falling due within one year
 7 
(486,913)
(670,642)

NET CURRENT ASSETS
  
 
 
256,091
 
 
181,188

TOTAL ASSETS LESS CURRENT LIABILITIES
  
1,304,103
1,268,013

Creditors: amounts falling due after more than one year
 8 
-
(37,436)

PROVISIONS FOR LIABILITIES
  

Deferred tax
  
(206,919)
(209,473)

NET ASSETS
  
 
 
1,097,184
 
 
1,021,104


CAPITAL AND RESERVES
  

Called up share capital 
 9 
1,000
1,000

Profit and loss account
  
1,096,184
1,020,104

  
1,097,184
1,021,104


Page 1

 
CUTHLIE COLD STORAGE SERVICES LIMITED
REGISTERED NUMBER: SC513526

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 13 August 2025.




Douglas J Brunton
Director

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

Page 2

 
CUTHLIE COLD STORAGE SERVICES LIMITED
 

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

1.


GENERAL INFORMATION

Cuthlie Cold Storage Services Limited Limited is a private company, limited by shares, incorporated in Scotland with registration number SC513526. The registered office is Cuthlie Farm, Arbroath, Angus, United Kingdom, DD11 2NT.

The financial statements are presented in Sterling which is the functional currency of the Company and
rounded to the nearest £.

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.

Page 3

 
CUTHLIE COLD STORAGE SERVICES LIMITED
 

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

2.ACCOUNTING POLICIES (CONTINUED)

 
2.3

CURRENT AND DEFERRED TAXATION

The tax expense for the year comprises current and deferred tax. 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.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.


 
2.4

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:

Plant and machinery
-
4% 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.


3.


EMPLOYEES

The average monthly number of employees, including directors, during the year was 3 (2024 - 3).

Page 4

 
CUTHLIE COLD STORAGE SERVICES LIMITED
 

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

4.


TANGIBLE FIXED ASSETS





Plant and machinery

£



COST OR VALUATION


At 1 April 2024
1,384,336


Additions
17,250



At 31 March 2025

1,401,586



DEPRECIATION


At 1 April 2024
297,561


Charge for the year on owned assets
56,063



At 31 March 2025

353,624



NET BOOK VALUE



At 31 March 2025
1,047,962



At 31 March 2024
1,086,775


5.


FIXED ASSET INVESTMENTS





Trade investments

£





At 1 April 2024
50






NET BOOK VALUE



At 31 March 2025
50



At 31 March 2024
50

Page 5

 
CUTHLIE COLD STORAGE SERVICES LIMITED
 

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

6.


DEBTORS

2025
2024
£
£


Trade debtors
277,819
619,357

Other debtors
371,423
175,380

649,242
794,737



7.


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025
2024
£
£

Other loans
396,685
396,685

Trade creditors
2,809
112,965

Other taxation and social security
21,328
49,004

Obligations under finance lease and hire purchase contracts
37,436
73,390

Other creditors
28,655
38,598

486,913
670,642



8.


CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025
2024
£
£

Net obligations under finance leases and hire purchase contracts
-
37,436



9.


SHARE CAPITAL

2025
2024
£
£
ALLOTTED, CALLED UP AND FULLY PAID



284 A shares shares of £1.00 each
284
284
283 B shares shares of £1.00 each
283
283
333 C share shares of £1.00 each
333
333
100 D share shares of £1.00 each
100
100

1,000

1,000



Page 6