Caseware UK (AP4) 2024.0.164 2024.0.164 2025-07-31 2025-07-31 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.true false 2024-08-01 No description of principal activity 7 4 true false SC541889 2024-08-01 2025-07-31 SC541889 2023-08-01 2024-07-31 SC541889 2025-07-31 SC541889 2024-07-31 SC541889 c:Director1 2024-08-01 2025-07-31 SC541889 c:Director2 2024-08-01 2025-07-31 SC541889 c:Director3 2024-08-01 2025-07-31 SC541889 c:Director4 2024-08-01 2025-07-31 SC541889 c:RegisteredOffice 2024-08-01 2025-07-31 SC541889 d:Buildings 2024-08-01 2025-07-31 SC541889 d:PlantMachinery 2024-08-01 2025-07-31 SC541889 d:PlantMachinery 2025-07-31 SC541889 d:PlantMachinery 2024-07-31 SC541889 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 SC541889 d:MotorVehicles 2024-08-01 2025-07-31 SC541889 d:MotorVehicles 2025-07-31 SC541889 d:MotorVehicles 2024-07-31 SC541889 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 SC541889 d:FurnitureFittings 2024-08-01 2025-07-31 SC541889 d:FurnitureFittings 2025-07-31 SC541889 d:FurnitureFittings 2024-07-31 SC541889 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 SC541889 d:OfficeEquipment 2024-08-01 2025-07-31 SC541889 d:OfficeEquipment 2025-07-31 SC541889 d:OfficeEquipment 2024-07-31 SC541889 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 SC541889 d:ComputerEquipment 2024-08-01 2025-07-31 SC541889 d:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 SC541889 d:Goodwill 2024-08-01 2025-07-31 SC541889 d:Goodwill 2025-07-31 SC541889 d:Goodwill 2024-07-31 SC541889 d:CurrentFinancialInstruments 2025-07-31 SC541889 d:CurrentFinancialInstruments 2024-07-31 SC541889 d:Non-currentFinancialInstruments 2025-07-31 SC541889 d:Non-currentFinancialInstruments 2024-07-31 SC541889 d:CurrentFinancialInstruments d:WithinOneYear 2025-07-31 SC541889 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 SC541889 d:Non-currentFinancialInstruments d:AfterOneYear 2025-07-31 SC541889 d:Non-currentFinancialInstruments d:AfterOneYear 2024-07-31 SC541889 d:ShareCapital 2025-07-31 SC541889 d:ShareCapital 2024-07-31 SC541889 d:RetainedEarningsAccumulatedLosses 2025-07-31 SC541889 d:RetainedEarningsAccumulatedLosses 2024-07-31 SC541889 c:OrdinaryShareClass1 2024-08-01 2025-07-31 SC541889 c:OrdinaryShareClass1 2025-07-31 SC541889 c:OrdinaryShareClass1 2024-07-31 SC541889 c:FRS102 2024-08-01 2025-07-31 SC541889 c:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 SC541889 c:FullAccounts 2024-08-01 2025-07-31 SC541889 c:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 SC541889 d:Goodwill d:OwnedIntangibleAssets 2024-08-01 2025-07-31 SC541889 e:PoundSterling 2024-08-01 2025-07-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: SC541889 ANGUS LIMESTORES LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
ANGUS LIMESTORES LIMITED COMPANY INFORMATION
Directors | Lord A J M H Colyton
| Lady P J Colyton
| T C R Hopkinson
| G F Hopkinson
Registered number | SC541889
Registered office | Kinalty Farmhouse
| Kinalty Farm
| Kirriemuir
| DD8 5LY
Accountants | EQ Accountants Limited
| Chartered Accountants
| Westby
| 64 West High Street
| Forfar
| Angus
| DD8 1BJ
ANGUS LIMESTORES LIMITED REGISTERED NUMBER: SC541889 STATEMENT OF FINANCIAL POSITION AS AT 31 JULY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
FIXED ASSETS |  |  |  |  |
Intangible Assets | 4 |  | 5,116 |  | 9,837
Tangible Fixed Assets | 5 |  | 250,980 |  | 276,279
|  |  | 256,096 |  | 286,116
CURRENT ASSETS |  |  |  |  |
Stocks |  | 66,648 |  | 89,903 |
Debtors Within One Year | 6 | 100,301 |  | 514,821 |
Cash at bank and in hand |  | 45,805 |  | 63 |
|  | 212,754 |  | 604,787 |
Creditors: Amounts Falling Due Within One Year | 7 | (243,718) |  | (478,075) |
NET CURRENT (LIABILITIES)/ASSETS |  |  | (30,964) |  | 126,712
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 225,132 |  | 412,828
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (29,087) |  | (214,946)
PROVISIONS FOR LIABILITIES |  |  |  |  |
Deferred tax |  | (46,152) |  | (46,045) |
|  |  | (46,152) |  | (46,045)
NET ASSETS |  |  | 149,893 |  | 151,837
CAPITAL AND RESERVES |  |  |  |  |
Called up share capital | 9 |  | 100 |  | 100
Profit and loss account |  |  | 149,793 |  | 151,737
|  |  | 149,893 |  | 151,837
Page 1
ANGUS LIMESTORES LIMITED REGISTERED NUMBER: SC541889 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.
T C R Hopkinson
Director
The notes on pages 3 to 9 form part of these financial statements. Page 2
ANGUS LIMESTORES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
1. | GENERAL INFORMATION
Angus Limestores Limited is a private company, limited by shares, incorporated in Scotland with registration number SC541889. The registered office is Angus Limestores Limited, Eassie, Forfar, Scotland, DD8 1SG. 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 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 | REVENUE
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue 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 revenue is recognised: Sale of goods Revenue 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 revenue 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 Revenue 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 revenue 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
ANGUS LIMESTORES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.3 | PENSIONS
DEFINED CONTRIBUTION PENSION PLAN The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.
| 2.4 | 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. Page 4
ANGUS LIMESTORES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.5 | INTANGIBLE ASSETS
GOODWILL Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the Statement of income and retained earnings over its useful economic life. OTHER INTANGIBLE ASSETS Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
| 2.6 | 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 both the straight-line and reducing balanance methods. Depreciation is provided on the following basis:
|  |  |  | Heritable property | - | 2% | Straight line
|  |  |  | Plant and machinery | - | 10% | Straight line
|  |  |  | Motor vehicles | - | 10% | Reducing balance
|  |  |  | Fixtures and fittings | - | 20% | Straight line
|  |  |  | Computer equipment | - | 33% | Reducing 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.
| 2.7 | 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. Page 5
ANGUS LIMESTORES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
3. | EMPLOYEES
| The average monthly number of employees, including directors, during the year was 7 (2024 - 4).
4. | INTANGIBLE ASSETS
|  | Goodwill
|  | £
| COST |
| At 1 August 2024 | 47,213
| At 31 July 2025 | 47,213
| AMORTISATION |
| At 1 August 2024 | 37,376
| Charge for the year on owned assets | 4,721
| At 31 July 2025 | 42,097
| NET BOOK VALUE |
| At 31 July 2025 | 5,116
| At 31 July 2024 | 9,837
Page 6
ANGUS LIMESTORES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
5. | TANGIBLE FIXED ASSETS
|  | Plant and machinery | Motor vehicles | Fixtures and fittings | Office equipment | Total
|  | £ | £ | £ | £ | £
| COST OR VALUATION |  |  |  |  |
| At 1 August 2024 | 162,277 | 331,470 | 4,388 | 6,381 | 504,516
| Additions | 5,992 | 8,000 | - | - | 13,992
| Disposals | - | (3,199) | - | - | (3,199)
| At 31 July 2025 | 168,269 | 336,271 | 4,388 | 6,381 | 515,309
| DEPRECIATION |  |  |  |  |
| At 1 August 2024 | 72,785 | 145,930 | 3,512 | 6,010 | 228,237
| Charge for the year on owned assets | 16,608 | 19,095 | 875 | 122 | 36,700
| Disposals | - | (608) | - | - | (608)
| At 31 July 2025 | 89,393 | 164,417 | 4,387 | 6,132 | 264,329
| NET BOOK VALUE |  |  |  |  |
| At 31 July 2025 | 78,876 | 171,854 | 1 | 249 | 250,980
| At 31 July 2024 | 89,492 | 185,540 | 876 | 371 | 276,279
Page 7
ANGUS LIMESTORES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
6. | DEBTORS
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 100,301 | 126,601
| Other debtors | - | 388,220
|  | 100,301 | 514,821
7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank overdrafts | - | 238,409
| Bank loans | 10,000 | 10,000
| Trade creditors | 68,098 | 58,666
| Amounts owed to group undertakings | 116,039 | 100,354
| Other taxation and social security | 13,174 | 36,418
| Obligations under finance lease and hire purchase contracts | 1,505 | 7,256
| Other creditors | 31,302 | 23,372
| Accruals and deferred income | 3,600 | 3,600
|  | 243,718 | 478,075
| The bank overdraft and bank loans are secured by a floating charge over the assets of the company. Hire purchase liabilities are secured over the assets to which they relate.
8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 1,667 | 11,667
| Net obligations under finance leases and hire purchase contracts | - | 1,505
| Amounts owed to group undertakings | 27,420 | 201,774
|  | 29,087 | 214,946
| Bank loans are secured by a floating charge over the assets of the company. Hire purchase liabilities are secured over the assets to which they relate.
Page 8
ANGUS LIMESTORES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
9. | SHARE CAPITAL
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | ALLOTTED, CALLED UP AND FULLY PAID |  |
|  | 100 (2024 - 100) Ordinary shares shares of £1.00 each | 100 | 100
Page 9