Caseware UK (AP4) 2024.0.164 2024.0.164 2025-07-31 2025-07-31 No description of principal activity false false 2 2024-07-19 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. SC816943 2024-07-18 SC816943 2024-07-19 2025-07-31 SC816943 2023-07-19 2024-07-18 SC816943 2025-07-31 SC816943 c:Director1 2024-07-19 2025-07-31 SC816943 c:Director1 2025-07-31 SC816943 c:Director2 2024-07-19 2025-07-31 SC816943 c:Director2 2025-07-31 SC816943 c:RegisteredOffice 2024-07-19 2025-07-31 SC816943 d:Buildings 2024-07-19 2025-07-31 SC816943 d:Buildings 2025-07-31 SC816943 d:Buildings d:OwnedOrFreeholdAssets 2024-07-19 2025-07-31 SC816943 d:CurrentFinancialInstruments 2025-07-31 SC816943 d:CurrentFinancialInstruments d:WithinOneYear 2025-07-31 SC816943 d:ShareCapital 2025-07-31 SC816943 d:RetainedEarningsAccumulatedLosses 2025-07-31 SC816943 c:OrdinaryShareClass1 2024-07-19 2025-07-31 SC816943 c:OrdinaryShareClass1 2025-07-31 SC816943 c:FRS102 2024-07-19 2025-07-31 SC816943 c:AuditExempt-NoAccountantsReport 2024-07-19 2025-07-31 SC816943 c:FullAccounts 2024-07-19 2025-07-31 SC816943 c:PrivateLimitedCompanyLtd 2024-07-19 2025-07-31 SC816943 e:PoundSterling 2024-07-19 2025-07-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: SC816943 ROWAN SANDS PET HOTEL LIMITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JULY 2025
ROWAN SANDS PET HOTEL LIMITED COMPANY INFORMATION
Directors | D A Shields (appointed 19 July 2024)
| J M Shields (appointed 19 July 2024)
Registered number | SC816943
Registered office | Rowan Sands Pet Hotel
| Oakley
| Dunfermline
| Fife
| KY12 8HA
Accountants | EQ Accountants Limited
| Chartered Accountants
| Pentland House
| Saltire Centre
| Glenrothes
| Fife
| KY6 2AH
ROWAN SANDS PET HOTEL LIMITED REGISTERED NUMBER: SC816943 STATEMENT OF FINANCIAL POSITION AS AT 31 JULY 2025
|  | 2025
|  | £
Fixed assets |  |  |
Tangible assets | 4 |  | 23,375
|  |  | 23,375
Current assets |  |  |
Debtors: amounts falling due within one year |  | 30 |
Bank and cash balances |  | 20,575 |
|  | 20,605 |
Creditors: amounts falling due within one year | 6 | (14,285) |
Net current assets |  |  | 6,320
Total assets less current liabilities |  |  | 29,695
Net assets |  |  | 29,695
Capital and reserves |  |  |
Called up share capital |  |  | 100
Profit and loss account |  |  | 29,595
|  |  | 29,695
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 period 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 by:
J M Shields
Director
Date: 8 April 2026
The notes on pages 2 to 5 form part of these financial statements. Page 1
ROWAN SANDS PET HOTEL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JULY 2025
1. | General information
Rowan Sands Pet Hotel Limited is a private company, incorporated in Scotland with registration number SC816943. The registered office is Rowan Sands Pet Hotel, Oakley, Dunfermline, Scotland, KY12 8HA. The company was incorporated on 19 July 2024 and began trading on 21 September 2024. 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 revenue 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 revenue 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 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 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 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 2
ROWAN SANDS PET HOTEL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JULY 2025 2.Accounting policies (continued)
| 2.3 | Government grants
Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income. Grants of a revenue nature are recognised in the Statement of income and retained earnings in the same period as the related expenditure.
| 2.4 | Current and deferred taxation
The tax expense for the period 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.
| 2.5 | 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. Page 3
ROWAN SANDS PET HOTEL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JULY 2025 2.Accounting policies (continued)
| 2.5 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Property improvements | - | 5% |
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.
| 2.6 | 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 period was 2.
4. | Tangible fixed assets
|  | Property Imp'ments
|  | £
| Cost or valuation |
| Additions | 23,774
| At 31 July 2025 | 23,774
| Depreciation |
| Charge for the period on owned assets | 399
| At 31 July 2025 | 399
| Net book value |
| At 31 July 2025 | 23,375
Page 4
ROWAN SANDS PET HOTEL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JULY 2025
5. | Debtors
|  |  |  |  | 2025
|  |  |  |  | £
| Deferred taxation | 30
|  | 30
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025
|  |  |  |  | £
| Other taxation and social security | 7,100
| Other creditors | 4,785
| Accruals and deferred income | 2,400
|  | 14,285
7. | Share capital
|  |  |  |  | 2025
|  |  |  |  | £
|  | Allotted, called up and fully paid |
|  | 100 Ordinary shares shares of £1.00 each | 100
On incorporation, 2 ordinary shares of £1.00 each were issued. A further 98 ordinary shares of £1.00 each were issued on 18 July 2025.
Page 5