Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-31true2024-01-01The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.falsefalseNo description of principal activity11true SC327217 2024-01-01 2024-12-31 SC327217 2023-01-01 2023-12-31 SC327217 2024-12-31 SC327217 2023-12-31 SC327217 c:Director1 2024-01-01 2024-12-31 SC327217 d:CurrentFinancialInstruments 2024-12-31 SC327217 d:CurrentFinancialInstruments 2023-12-31 SC327217 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 SC327217 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 SC327217 d:ShareCapital 2024-12-31 SC327217 d:ShareCapital 2023-12-31 SC327217 d:RetainedEarningsAccumulatedLosses 2024-12-31 SC327217 d:RetainedEarningsAccumulatedLosses 2023-12-31 SC327217 c:FRS102 2024-01-01 2024-12-31 SC327217 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 SC327217 c:FullAccounts 2024-01-01 2024-12-31 SC327217 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 SC327217 6 2024-01-01 2024-12-31 SC327217 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure

Registered number: SC327217










MONTI MARINO (PERTH) LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2024
 
MONTI MARINO (PERTH) LIMITED
REGISTERED NUMBER: SC327217

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
2023
                                                                Note
£
£

Fixed assets
  

Investments
 3 
100
100

  
100
100

Current assets
  

Cash at bank and in hand
 4 
5
5

  
5
5

Creditors: amounts falling due within one year
 5 
(193,551)
(190,971)

Net current liabilities
  
 
 
(193,546)
 
 
(190,966)

Total assets less current liabilities
  
(193,446)
(190,866)

  

Net liabilities
  
(193,446)
(190,866)


Capital and reserves
  

Called up share capital 
  
101
101

Profit and loss account
  
(193,547)
(190,967)

  
(193,446)
(190,866)


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 by: 




J Sears-Corfield
Director
Page 1
 
MONTI MARINO (PERTH) LIMITED
REGISTERED NUMBER: SC327217
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2024

Date: 16 September 2025

The notes on pages 3 to 5 form part of these financial statements.

Page 2
 
MONTI MARINO (PERTH) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

Monti Marino (Perth) is a private company limited by share capital, domiciled in Scotland and company registration number SC327217. The address of the registered office is The Livery, Millhaugh, Dunning PH2 0DW.

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 continues to meet its day to day working requirements from loans leveraged by the director and shareholder from associated business interests. The company is therefore dependent upon the support of these loan facilities in order to continue as a going concern.
The director is satisfied that he can continue to finance the operations of the business in this manner and enable the company to achieve profitability. Accordingly, the director considers it appropriate to prepare these accounts on a going concern basis.

 
2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.4

Associates and joint ventures

Associates and Joint Ventures are held at cost less impairment.

 
2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.6

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.

Page 3
 
MONTI MARINO (PERTH) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.7

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Balance sheet when the Company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.


3.


Fixed asset investments





Investments in associates

£



Cost or valuation


At 1 January 2024
100



At 31 December 2024
100





4.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
5
5

5
5


Page 4
 
MONTI MARINO (PERTH) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other creditors
191,151
189,011

Accruals
2,400
1,960

193,551
190,971



6.


Related party transactions

Included in other creditors is an amount of £183,992 (2023 - £182,549) due to the director, J Sears- Corfield. The loan to the company was interest free and repayment terms had not been agreed as at the balance sheet date.
Included in other creditors is an amount of 7,160 (2023 - £4,107) due to Azure Integrated Solutions Limited, a company in which the director J Sears-Corfield is a shareholder, but not a controlling party.

Page 5