Caseware UK (AP4) 2024.0.164 2024.0.164 2025-07-31 2025-07-31 2024-08-01 false No description of principal activity 5 5 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC188304 2024-08-01 2025-07-31 SC188304 2023-08-01 2024-07-31 SC188304 2025-07-31 SC188304 2024-07-31 SC188304 c:CompanySecretary1 2024-08-01 2025-07-31 SC188304 c:Director1 2024-08-01 2025-07-31 SC188304 c:Director2 2024-08-01 2025-07-31 SC188304 c:RegisteredOffice 2024-08-01 2025-07-31 SC188304 c:Agent1 2024-08-01 2025-07-31 SC188304 d:Buildings 2024-08-01 2025-07-31 SC188304 d:Buildings 2025-07-31 SC188304 d:Buildings 2024-07-31 SC188304 d:Buildings d:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 SC188304 d:Buildings d:LongLeaseholdAssets 2024-08-01 2025-07-31 SC188304 d:Buildings d:LongLeaseholdAssets 2025-07-31 SC188304 d:Buildings d:LongLeaseholdAssets 2024-07-31 SC188304 d:PlantMachinery 2024-08-01 2025-07-31 SC188304 d:PlantMachinery 2025-07-31 SC188304 d:PlantMachinery 2024-07-31 SC188304 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 SC188304 d:MotorVehicles 2024-08-01 2025-07-31 SC188304 d:MotorVehicles 2025-07-31 SC188304 d:MotorVehicles 2024-07-31 SC188304 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 SC188304 d:FurnitureFittings 2024-08-01 2025-07-31 SC188304 d:FurnitureFittings 2025-07-31 SC188304 d:FurnitureFittings 2024-07-31 SC188304 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 SC188304 d:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 SC188304 d:CurrentFinancialInstruments 2025-07-31 SC188304 d:CurrentFinancialInstruments 2024-07-31 SC188304 d:Non-currentFinancialInstruments 2025-07-31 SC188304 d:Non-currentFinancialInstruments 2024-07-31 SC188304 d:CurrentFinancialInstruments d:WithinOneYear 2025-07-31 SC188304 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 SC188304 d:Non-currentFinancialInstruments d:AfterOneYear 2025-07-31 SC188304 d:Non-currentFinancialInstruments d:AfterOneYear 2024-07-31 SC188304 d:ShareCapital 2025-07-31 SC188304 d:ShareCapital 2024-07-31 SC188304 d:RetainedEarningsAccumulatedLosses 2025-07-31 SC188304 d:RetainedEarningsAccumulatedLosses 2024-07-31 SC188304 c:OrdinaryShareClass1 2024-08-01 2025-07-31 SC188304 c:OrdinaryShareClass1 2025-07-31 SC188304 c:OrdinaryShareClass1 2024-07-31 SC188304 c:FRS102 2024-08-01 2025-07-31 SC188304 c:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 SC188304 c:FullAccounts 2024-08-01 2025-07-31 SC188304 c:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 SC188304 6 2024-08-01 2025-07-31 SC188304 d:CurrentFinancialInstruments 7 2025-07-31 SC188304 d:CurrentFinancialInstruments 7 2024-07-31 SC188304 f:PoundSterling 2024-08-01 2025-07-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: SC188304 LINDERTIS FARMS LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
LINDERTIS FARMS LIMITED COMPANY INFORMATION
Directors | Lord Colyton
| Lady Colyton
Company secretary | Lady Colyton
Registered number | SC188304
Registered office | Drumleys
| Lindertis
| Kirriemuir
| Angus
| DD8 5NU
Accountants | EQ Accountants Limited
| Chartered Accountants
| Westby
| 64 West High Street
| Forfar
| Angus
| DD8 1BJ
Solicitors | Thorntons Law LLP
| Whitehall House
| 33 Yeaman Shore
| Dundee
| DD1 4BJ
LINDERTIS FARMS LIMITED REGISTERED NUMBER: SC188304 STATEMENT OF FINANCIAL POSITION AS AT 31 JULY 2025
|  | 2025 |  | 2024
|  | £ |  | £
FIXED ASSETS |  |  |  |  |
Tangible assets |  |  | 605,115 |  | 1,369,740
Investments |  |  | 200 |  | 200
|  |  | 605,315 |  | 1,369,940
CURRENT ASSETS |  |  |  |  |
Stocks |  | 223,826 |  | 333,331 |
Debtors: amounts falling due after more than one year |  | 418,679 |  | - |
Debtors: amounts falling due within one year |  | 446,139 |  | 588,616 |
Cash at bank and in hand |  | 334,323 |  | 174,855 |
|  | 1,422,967 |  | 1,096,802 |
Creditors: amounts falling due within one year |  | (607,702) |  | (653,591) |
NET CURRENT ASSETS |  |  | 815,265 |  | 443,211
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,420,580 |  | 1,813,151
Creditors: amounts falling due after more than one year |  |  | (131,380) |  | (559,057)
PROVISIONS FOR LIABILITIES |  |  |  |  |
Deferred tax |  | (119,278) |  | (135,621) |
|  |  | (119,278) |  | (135,621)
NET ASSETS |  |  | 1,169,922 |  | 1,118,473
CAPITAL AND RESERVES |  |  |  |  |
Called up share capital |  |  | 1 |  | 1
Profit and loss account |  |  | 1,169,921 |  | 1,118,472
|  |  | 1,169,922 |  | 1,118,473
Page 1
LINDERTIS FARMS LIMITED REGISTERED NUMBER: SC188304 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 JULY 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 26 March 2026.
Lord Colyton
Director
The notes on pages 3 to 8 form part of these financial statements. Page 2
LINDERTIS FARMS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
1. | GENERAL INFORMATION
Lindertis Farms Limited is a private company, limited by shares, incorporated in Scotland with registration number SC188304. The registered office is Drumleys, Lindertis, Kirriemuir, Angus, DD8 5NU. 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 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 | 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: Sale of goods Turnover from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of turnover can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. 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
LINDERTIS FARMS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.3 | 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. Land is not depreciated. Depreciation on other assets 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:
|  |  |  | Land and buildings | - | 5% | Straight line balance
|  |  |  | Property improvements | - | 20% | Reducing balance
|  |  |  | Plant and machinery | - | 13% | Reducing balance
|  |  |  | Motor vehicles | - | 20% | Reducing balance
|  |  |  | Wind turbines | - | 5% | Straight line 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.
| 2.4 | VALUATION OF INVESTMENTS
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.5 | STOCKS
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
3. | EMPLOYEES
| The average monthly number of employees, including directors, during the year was 5 (2024 - 5).
Page 4
LINDERTIS FARMS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
4. | TANGIBLE FIXED ASSETS
|  | Land and buildings | Property improvements | Plant and machinery | Motor vehicles | Wind turbines | Total
|  | £ | £ | £ | £ | £ | £
| COST OR VALUATION |  |  |  |  |  |
| At 1 August 2024 | 1,099,041 | 174,999 | 375,030 | 123,895 | 364,259 | 2,137,224
| Transfers intra group | (695,000) | - | - | - | - | (695,000)
| Disposals | - | - | (65,775) | (8,790) | - | (74,565)
| At 31 July 2025 | 404,041 | 174,999 | 309,255 | 115,105 | 364,259 | 1,367,659
| DEPRECIATION |  |  |  |  |  |
| At 1 August 2024 | 90,873 | 172,997 | 227,565 | 93,913 | 182,136 | 767,484
| Charge for the year on owned assets | 10,830 | 402 | 20,701 | 5,096 | 18,216 | 55,245
| Disposals | - | - | (55,895) | (4,290) | - | (60,185)
| At 31 July 2025 | 101,703 | 173,399 | 192,371 | 94,719 | 200,352 | 762,544
| NET BOOK VALUE |  |  |  |  |  |
| At 31 July 2025 | 302,338 | 1,600 | 116,884 | 20,386 | 163,907 | 605,115
| At 31 July 2024 | 1,008,168 | 2,002 | 147,465 | 29,982 | 182,123 | 1,369,740
5. | FIXED ASSET INVESTMENTS
|  | Investments in subsidiary companies
|  | £
| COST OR VALUATION |
| At 1 August 2024 | 200
| At 31 July 2025 | 200
Page 5
LINDERTIS FARMS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
6. | DEBTORS
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| DUE AFTER MORE THAN ONE YEAR |  |
| Amounts owed by group undertakings | 418,679 | -
|  | 418,679 | -
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| DUE WITHIN ONE YEAR |  |
| Trade debtors | 104,448 | 61,458
| Amounts owed by group undertakings | 327,360 | 486,028
| Other debtors | 13,157 | 40,001
| Prepayments and accrued income | 1,174 | 1,129
|  | 446,139 | 588,616
7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 139,484 | 138,050
| Trade creditors | 38,875 | 56,487
| Hire purchase liabilities | 7,690 | 7,500
| Other creditors | 411,153 | 441,054
| Accruals and deferred income | 10,500 | 10,500
|  | 607,702 | 653,591
| The bank overdraft and bank loans are secured by a bond and floating charge over the property and all the assets of the company. Hire purchase liabilities are secured over the assets to which they relate.
Page 6
LINDERTIS FARMS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 131,380 | 275,046
| Net obligations under finance leases and hire purchase contracts | - | 7,690
| Amounts owed to group undertakings | - | 276,321
|  | 131,380 | 559,057
| The bank overdraft and bank loans are secured by a bond and floating charge over the property and all the assets of the company. Hire purchase liabilities are secured over the assets to which they relate.
Page 7
LINDERTIS FARMS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
9. | SHARE CAPITAL
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | ALLOTTED, CALLED UP AND FULLY PAID |  |
|  | 1 (2024 - 1) Ordinary shares share of £1.00 | 1 | 1
Page 8