1 September 2023 true No description of principal activity Taxfiler 2024.6 SC742202business:PrivateLimitedCompanyLtd2023-09-012024-12-31 SC7422022023-08-31 SC742202business:EntityNoLongerTradingButTradedInPast2023-09-012024-12-31 SC7422022023-09-012024-12-31 SC742202business:AuditExempt-NoAccountantsReport2023-09-012024-12-31 SC742202business:FilletedAccounts2023-09-012024-12-31 SC7422022024-12-31 SC742202business:Director12023-09-012024-12-31 SC742202business:RegisteredOffice2023-09-012024-12-31 SC7422022023-08-31 SC742202core:WithinOneYear2024-12-31 SC742202core:WithinOneYear2023-08-31 SC742202core:AfterOneYear2024-12-31 SC742202core:AfterOneYear2023-08-31 SC742202core:ShareCapitalcore:PreviouslyStatedAmount2024-12-31 SC742202core:ShareCapitalcore:PreviouslyStatedAmount2023-08-31 SC742202core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-12-31 SC742202core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-08-31 SC742202core:PreviouslyStatedAmount2024-12-31 SC742202core:PreviouslyStatedAmount2023-08-31 SC742202business:SmallEntities2023-09-012024-12-31 SC742202countries:Scotland2023-09-012024-12-31 SC742202core:IntangibleAssetsOtherThanGoodwill2023-08-31 SC742202core:IntangibleAssetsOtherThanGoodwill2023-09-012024-12-31 SC742202core:IntangibleAssetsOtherThanGoodwill2024-12-31 SC7422022022-08-232023-08-31 iso4217:GBP xbrli:pure
Company Registration No. SC742202 (Scotland)
Morsgail Peatland Preservation Limited Unaudited accounts for the period from 1 September 2023 to 31 December 2024
Morsgail Peatland Preservation Limited Company Information for the period from 1 September 2023 to 31 December 2024
Director
Rachael Anne Scarr-Hall
Company Number
SC742202 (Scotland)
Registered Office
5 Atholl Crescent Edinburgh EH3 8EJ United Kingdom
Accountants
Taxnfacts Ltd Timbuckthree 9 New Tolsta Isle of Lewis HS2 0NN
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Morsgail Peatland Preservation Limited Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
44,468 
- 
Current assets
Debtors
5
5,652 
1 
Cash at bank and in hand
68,681 
- 
74,333 
1 
Creditors: amounts falling due within one year
6
(89,701)
- 
Net current (liabilities)/assets
(15,368)
1 
Total assets less current liabilities
29,100 
1 
Creditors: amounts falling due after more than one year
7
(60,000)
- 
Net (liabilities)/assets
(30,900)
1 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(30,901)
- 
Shareholders' funds
(30,900)
1 
For the period ending 31 December 2024 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 30 September 2025 and were signed on its behalf by
Rachael Anne Scarr-Hall Director Company Registration No. SC742202
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Morsgail Peatland Preservation Limited Notes to the Accounts for the period from 1 September 2023 to 31 December 2024
1
Statutory information
Morsgail Peatland Preservation Limited is a private company, limited by shares, registered in Scotland, registration number SC742202. The registered office is 5 Atholl Crescent, Edinburgh, EH3 8EJ, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the period from 1 September 2023 to 31 December 2024 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 23 August 2022. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 September 2023
- 
Additions
44,917 
At 31 December 2024
44,917 
Amortisation
At 1 September 2023
- 
Charge for the period
449 
At 31 December 2024
449 
Net book value
At 31 December 2024
44,468 
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Morsgail Peatland Preservation Limited Notes to the Accounts for the period from 1 September 2023 to 31 December 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
595 
- 
Amounts due from group undertakings etc.
- 
1 
Accrued income and prepayments
5,057 
- 
5,652 
1 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
289 
- 
Amounts owed to group undertakings and other participating interests
45,031 
- 
Deferred income
44,381 
- 
89,701 
- 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Amounts owed to group undertakings and other participating interests
60,000 
- 
8
Controlling party
The company is a subsidiary of Morsgail Estate Limited, a company incorporated in Scotland.
9
Average number of employees
During the period the average number of employees was 0 (2023: 0).
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