Caseware UK (AP4) 2024.0.164 2024.0.164 2025-12-31 2025-12-31 false false 2025-01-01 No description of principal activity 7 7 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. SC438764 2025-01-01 2025-12-31 SC438764 2024-01-01 2024-12-31 SC438764 2025-12-31 SC438764 2024-12-31 SC438764 c:CompanySecretary1 2025-01-01 2025-12-31 SC438764 c:Director1 2025-01-01 2025-12-31 SC438764 c:Director2 2025-01-01 2025-12-31 SC438764 c:Director3 2025-01-01 2025-12-31 SC438764 c:Director4 2025-01-01 2025-12-31 SC438764 c:Director4 2025-12-31 SC438764 c:Director5 2025-01-01 2025-12-31 SC438764 c:Director5 2025-12-31 SC438764 c:Director6 2025-01-01 2025-12-31 SC438764 c:Director6 2025-12-31 SC438764 c:Director7 2025-01-01 2025-12-31 SC438764 c:RegisteredOffice 2025-01-01 2025-12-31 SC438764 d:PlantMachinery 2025-01-01 2025-12-31 SC438764 d:PlantMachinery 2025-12-31 SC438764 d:PlantMachinery 2024-12-31 SC438764 d:PlantMachinery d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 SC438764 d:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-12-31 SC438764 d:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-12-31 SC438764 d:CurrentFinancialInstruments 2025-12-31 SC438764 d:CurrentFinancialInstruments 2024-12-31 SC438764 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 SC438764 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 SC438764 d:ShareCapital 2025-12-31 SC438764 d:ShareCapital 2024-12-31 SC438764 d:RetainedEarningsAccumulatedLosses 2025-12-31 SC438764 d:RetainedEarningsAccumulatedLosses 2024-12-31 SC438764 c:OrdinaryShareClass1 2025-01-01 2025-12-31 SC438764 c:OrdinaryShareClass1 2025-12-31 SC438764 c:OrdinaryShareClass1 2024-12-31 SC438764 c:FRS102 2025-01-01 2025-12-31 SC438764 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 SC438764 c:FullAccounts 2025-01-01 2025-12-31 SC438764 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC438764 d:DevelopmentCostsCapitalisedDevelopmentExpenditure d:OwnedIntangibleAssets 2025-01-01 2025-12-31 SC438764 e:PoundSterling 2025-01-01 2025-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: SC438764 STANEYHILL QUARRY LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
STANEYHILL QUARRY LIMITED COMPANY INFORMATION
DIRECTORS | G B Anderson
| A M Anderson
| B G Anderson
| Mrs D M Anderson (resigned 16 October 2025)
| Mrs D T Anderson (resigned 16 October 2025)
| Mrs V Anderson (resigned 16 October 2025)
| N A Anderson
COMPANY SECRETARY | A M Anderson
REGISTERED NUMBER | SC438764
REGISTERED OFFICE | Westby
| 64 West High Street
| Forfar
| Angus
| DD8 1BJ
ACCOUNTANTS | EQ Accountants Limited
| Chartered Accountants
| 14 City Quay
| Dundee
| DD1 3JA
STANEYHILL QUARRY LIMITED REGISTERED NUMBER: SC438764 STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 24,111 |  | 28,932
Tangible assets | 5 |  | 30,827 |  | 18,230
Investments |  |  | 100 |  | 100
Investment property |  |  | 534,650 |  | 534,650
|  |  | 589,688 |  | 581,912
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 53,635 |  | 170,725 |
Bank and cash balances |  | 431,333 |  | 257,077 |
|  | 484,968 |  | 427,802 |
Creditors: amounts falling due within one year | 7 | (34,588) |  | (49,759) |
Net current assets |  |  | 450,380 |  | 378,043
Total assets less current liabilities |  |  | 1,040,068 |  | 959,955
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (39,707) |  | (27,784) |
|  |  | (39,707) |  | (27,784)
Net assets |  |  | 1,000,361 |  | 932,171
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 1,000,261 |  | 932,071
|  |  | 1,000,361 |  | 932,171
Page 1
STANEYHILL QUARRY LIMITED REGISTERED NUMBER: SC438764 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 DECEMBER 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 comprehensive income 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.
B G Anderson
Director
The notes on pages 3 to 6 form part of these financial statements. Page 2
STANEYHILL QUARRY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | GENERAL INFORMATION
Staneyhill Quarry Limited is a limited company incorporated in Scotland. The registered office is Westby, 64 West High Street, Forfar, Angus, DD8 1BJ. The principle place of business is Seafield House, Lerwick, Scotland, ZE1 0RN. 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 | 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.
| 2.3 | 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. Page 3
STANEYHILL QUARRY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.4 | 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, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 13% | 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.
| 2.5 | INVESTMENT PROPERTY
Investment property is carried at fair value determined annually by the directors and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the Statement of comprehensive income.
| 2.6 | TURNOVER
Turnover arises from the rent of land and buildings and quarry royalties.
3. | EMPLOYEES
| The average monthly number of employees, including directors, during the year was 7 (2024 - 7).
Page 4
STANEYHILL QUARRY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | INTANGIBLE ASSETS
|  | Other assets
|  | £
| Cost |
| At 1 January 2025 | 48,216
| At 31 December 2025 | 48,216
| Amortisation |
| At 1 January 2025 | 19,284
| Charge for the year on owned assets | 4,821
| At 31 December 2025 | 24,105
| Net book value |
| At 31 December 2025 | 24,111
| At 31 December 2024 | 28,932
5. | TANGIBLE FIXED ASSETS
|  | Plant and machinery
|  | £
| Cost or valuation |
| At 1 January 2025 | 26,204
| Additions | 17,000
| At 31 December 2025 | 43,204
| Depreciation |
| At 1 January 2025 | 7,974
| Charge for the year on owned assets | 4,403
| At 31 December 2025 | 12,377
| Net book value |
| At 31 December 2025 | 30,827
| At 31 December 2024 | 18,230
Page 5
STANEYHILL QUARRY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
6. | DEBTORS
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 51,916 | 42,518
| Amounts owed by joint ventures and associated undertakings | 911 | 122,911
| Other debtors | 808 | 5,296
|  | 53,635 | 170,725
7. | CREDITORS: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 248 | 414
| Accruals and deferred income | 2,695 | 5,680
| Other taxation and social security | 31,645 | 43,665
|  | 34,588 | 49,759
8. | SHARE CAPITAL
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 - 100) Ordinary shares of £1.00 each | 100 | 100
Page 6