Caseware UK (AP4) 2024.0.164 2024.0.164 2025-06-30 2025-06-30 2024-07-01 false 2 No description of principal activity 2 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC185689 2024-07-01 2025-06-30 SC185689 2023-07-01 2024-06-30 SC185689 2025-06-30 SC185689 2024-06-30 SC185689 c:Director1 2024-07-01 2025-06-30 SC185689 c:Director2 2024-07-01 2025-06-30 SC185689 c:RegisteredOffice 2024-07-01 2025-06-30 SC185689 d:Buildings 2025-06-30 SC185689 d:Buildings 2024-06-30 SC185689 d:CurrentFinancialInstruments 2025-06-30 SC185689 d:CurrentFinancialInstruments 2024-06-30 SC185689 d:CurrentFinancialInstruments d:WithinOneYear 2025-06-30 SC185689 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 SC185689 d:ShareCapital 2025-06-30 SC185689 d:ShareCapital 2024-06-30 SC185689 d:RetainedEarningsAccumulatedLosses 2025-06-30 SC185689 d:RetainedEarningsAccumulatedLosses 2024-06-30 SC185689 c:OrdinaryShareClass1 2024-07-01 2025-06-30 SC185689 c:OrdinaryShareClass1 2025-06-30 SC185689 c:OrdinaryShareClass1 2024-06-30 SC185689 c:FRS102 2024-07-01 2025-06-30 SC185689 c:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 SC185689 c:FullAccounts 2024-07-01 2025-06-30 SC185689 c:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 SC185689 6 2024-07-01 2025-06-30 SC185689 3 2025-06-30 SC185689 3 2024-06-30 SC185689 f:PoundSterling 2024-07-01 2025-06-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: SC185689 KILMANY SCOTTISH PRODUCE LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
KILMANY SCOTTISH PRODUCE LIMITED
COMPANY INFORMATION
Directors | Mr R E Whiteford
| Mrs S M Whiteford
Registered number | SC185689
Registered office | Kilspindie
| 6 Mount Stewart Road
| Wormit
| Newport on Tay
| DD6 8NH
KILMANY SCOTTISH PRODUCE LIMITED REGISTERED NUMBER:SC185689
STATEMENT OF FINANCIAL POSITION AS AT 30 JUNE 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 241,259 |  | 241,259
Investments | 5 |  | 729 |  | 1,088
|  |  | 241,988 |  | 242,347
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | - |  | 3,140 |
Cash at bank and in hand |  | 1,386 |  | 4,923 |
|  | 1,386 |  | 8,063 |
Creditors: amounts falling due within one year | 7 | (212,012) |  | (167,068) |
Net current liabilities |  |  | (210,626) |  | (159,005)
Total assets less current liabilities |  |  | 31,362 |  | 83,342
Net assets |  |  | 31,362 |  | 83,342
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 1,000 |  | 1,000
Profit and loss account |  |  | 30,362 |  | 82,342
|  |  | 31,362 |  | 83,342
Page 1
KILMANY SCOTTISH PRODUCE LIMITED REGISTERED NUMBER:SC185689
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 JUNE 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 17 February 2026.
Mr R E Whiteford
Director
The notes on pages 3 to 6 form part of these financial statements. Page 2
KILMANY SCOTTISH PRODUCE LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
1. | General information
Kilmany Scottish Produce Limited is a private company, limited by shares, incorporated in Scotland with registration number SC185689. The registered office is Kilspindie, 6 Mount Stewart Road, Wormit, Newport on Tay, DD6 8NH. 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and 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 | 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, . Depreciation is provided on the following basis: 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.
| 2.3 | Valuation of investments
IInvestments in unlisted Company shares and other unlisted investments, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of income and retained earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.
| 2.4 | 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 2 (2024 - 2).
Page 3
KILMANY SCOTTISH PRODUCE LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
4. | Tangible fixed assets
|  | Heritable property
|  | £
| Cost or valuation |
| At 1 July 2024 | 241,259
| At 30 June 2025 | 241,259
| Net book value |
| At 30 June 2025 | 241,259
| At 30 June 2024 | 241,259
Page 4
KILMANY SCOTTISH PRODUCE LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
5. | Fixed asset investments
|  | Unlisted investments
|  | £
| Cost or valuation |
| At 1 July 2024 | 1,088
| At 30 June 2025 | 1,088
| Impairment |
| Charge for the period | 359
| At 30 June 2025 | 359
| Net book value |
| At 30 June 2025 | 729
| At 30 June 2024 | 1,088
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | - | 3,140
|  | - | 3,140
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other creditors | 210,012 | 165,068
| Accruals and deferred income | 2,000 | 2,000
|  | 212,012 | 167,068
Page 5
KILMANY SCOTTISH PRODUCE LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
8. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Authorised, allotted, called up and fully paid |  |
|  | 1,000 (2024 - 1,000) ordinary shares of £1.00 each | 1,000 | 1,000
Page 6