Caseware UK (AP4) 2022.0.179 2022.0.179 2023-05-312023-05-312The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.No description of principal activity2022-06-01falsefalsetrue2 SC597660 2022-06-01 2023-05-31 SC597660 2021-06-01 2022-05-31 SC597660 2023-05-31 SC597660 2022-05-31 SC597660 c:Director1 2022-06-01 2023-05-31 SC597660 c:Director2 2022-06-01 2023-05-31 SC597660 c:RegisteredOffice 2022-06-01 2023-05-31 SC597660 d:CurrentFinancialInstruments 2023-05-31 SC597660 d:CurrentFinancialInstruments 2022-05-31 SC597660 d:CurrentFinancialInstruments d:WithinOneYear 2023-05-31 SC597660 d:CurrentFinancialInstruments d:WithinOneYear 2022-05-31 SC597660 d:ShareCapital 2023-05-31 SC597660 d:ShareCapital 2022-05-31 SC597660 d:RetainedEarningsAccumulatedLosses 2023-05-31 SC597660 d:RetainedEarningsAccumulatedLosses 2022-05-31 SC597660 c:OrdinaryShareClass1 2022-06-01 2023-05-31 SC597660 c:OrdinaryShareClass1 2023-05-31 SC597660 c:FRS102 2022-06-01 2023-05-31 SC597660 c:AuditExempt-NoAccountantsReport 2022-06-01 2023-05-31 SC597660 c:FullAccounts 2022-06-01 2023-05-31 SC597660 c:PrivateLimitedCompanyLtd 2022-06-01 2023-05-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC597660










LANGPATH LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023

 
LANGPATH LIMITED
 

COMPANY INFORMATION


Directors
Mr S Lang 
Mrs D Lang 




Registered number
SC597660



Registered office
61 Durham Street
Monifieth

Dundee

DD5 4PD





 
LANGPATH LIMITED
REGISTERED NUMBER: SC597660

STATEMENT OF FINANCIAL POSITION
AS AT 31 MAY 2023

2023
2022
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
438
370

Cash at bank and in hand
  
684
2,832

  
1,122
3,202

Creditors: amounts falling due within one year
 5 
(1,088)
(3,167)

Net current assets
  
 
 
34
 
 
35

Total assets less current liabilities
  
34
35

  

Net assets
  
34
35


Capital and reserves
  

Called up share capital 
 6 
2
2

Profit and loss account
  
32
33

  
34
35


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 20 October 2023.




Mr S Lang
Director

The notes on pages 2 to 3 form part of these financial statements.

Page 1

 
LANGPATH LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023

1.


General information

Langpath Limited is a private company, limited by shares, domiciled in Scotland with registration number SC597660. The registered office is 61 Durham Street, Monifieth, Dundee, DD5 4PD. 

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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

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:

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.

 
2.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
2.4

Taxation

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.

Page 2

 
LANGPATH LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023

3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2022 - 2).


4.


Debtors

2023
2022
£
£


Other debtors
438
370

438
370



5.


Creditors: Amounts falling due within one year

2023
2022
£
£

Bank overdrafts
72
60

Other taxation and social security
176
351

Accruals and deferred income
840
2,756

1,088
3,167



6.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



2 Ordinary shares of £1.00 each
2
2



Page 3