Caseware UK (AP4) 2022.0.179 2022.0.179 2023-11-302023-11-302022-12-01falseNo description of principal activity22truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC022593 2022-12-01 2023-11-30 SC022593 2021-12-01 2022-11-30 SC022593 2023-11-30 SC022593 2022-11-30 SC022593 c:CompanySecretary1 2022-12-01 2023-11-30 SC022593 c:Director1 2022-12-01 2023-11-30 SC022593 c:Director2 2022-12-01 2023-11-30 SC022593 c:RegisteredOffice 2022-12-01 2023-11-30 SC022593 d:FurnitureFittings 2022-12-01 2023-11-30 SC022593 d:FurnitureFittings 2023-11-30 SC022593 d:FurnitureFittings 2022-11-30 SC022593 d:FreeholdInvestmentProperty 2023-11-30 SC022593 d:FreeholdInvestmentProperty 2022-11-30 SC022593 d:FreeholdInvestmentProperty 2 2022-12-01 2023-11-30 SC022593 d:CurrentFinancialInstruments 2023-11-30 SC022593 d:CurrentFinancialInstruments 2022-11-30 SC022593 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 SC022593 d:CurrentFinancialInstruments d:WithinOneYear 2022-11-30 SC022593 d:ShareCapital 2023-11-30 SC022593 d:ShareCapital 2022-11-30 SC022593 d:RetainedEarningsAccumulatedLosses 2023-11-30 SC022593 d:RetainedEarningsAccumulatedLosses 2022-11-30 SC022593 c:OrdinaryShareClass1 2022-12-01 2023-11-30 SC022593 c:OrdinaryShareClass1 2023-11-30 SC022593 c:OrdinaryShareClass1 2022-11-30 SC022593 c:FRS102 2022-12-01 2023-11-30 SC022593 c:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 SC022593 c:FullAccounts 2022-12-01 2023-11-30 SC022593 c:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 SC022593 f:PoundSterling 2022-12-01 2023-11-30 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC022593










JOHN CRAWFORD (DUNDEE) LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

 
JOHN CRAWFORD (DUNDEE) LIMITED
 

COMPANY INFORMATION


DIRECTORS
Mr J M Barron 
Mrs M E Barron 




COMPANY SECRETARY
Mrs M E Barron



REGISTERED NUMBER
SC022593



REGISTERED OFFICE
Droveside
Westmuir

Brechin

Angus

DD9 6RG





 
JOHN CRAWFORD (DUNDEE) LIMITED
REGISTERED NUMBER: SC022593

STATEMENT OF FINANCIAL POSITION
AS AT 30 NOVEMBER 2023

2023
2022
Note
£
£

FIXED ASSETS
  

Tangible assets
 4 
9
9

Investment property
 5 
405,000
285,000

  
405,009
285,009

CURRENT ASSETS
  

Debtors: amounts falling due within one year
 6 
1,461
1,489

Cash at bank and in hand
  
21,720
18,170

  
23,181
19,659

Creditors: amounts falling due within one year
 7 
(35,420)
(24,710)

NET CURRENT LIABILITIES
  
 
 
(12,239)
 
 
(5,051)

TOTAL ASSETS LESS CURRENT LIABILITIES
  
392,770
279,958

PROVISIONS FOR LIABILITIES
  

Deferred tax
  
(37,487)
-

  
 
 
(37,487)
 
 
-

NET ASSETS
  
355,283
279,958


CAPITAL AND RESERVES
  

Called up share capital 
 8 
2,000
2,000

Profit and loss account
  
353,283
277,958

  
355,283
279,958


Page 1

 
JOHN CRAWFORD (DUNDEE) LIMITED
REGISTERED NUMBER: SC022593

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 NOVEMBER 2023

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 5 March 2024.




Mr J M Barron
Director

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
JOHN CRAWFORD (DUNDEE) LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

1.


GENERAL INFORMATION

John Crawford (Dundee) Limited is a private company, limited by shares, incorporated in Scotland with the registration number SC022593. The registered office is Westmuir House, Westmuir, Brechin, Angus, Scotland, DD9 6RG. 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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of 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:

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

 
JOHN CRAWFORD (DUNDEE) LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

2.ACCOUNTING POLICIES (CONTINUED)

 
2.3

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.

 
2.4

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, using the straight-line method.

Depreciation is provided on the following basis:

Fixtures & fittings
-
10%
straight line

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 director 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 income and retained earnings.

Page 4

 
JOHN CRAWFORD (DUNDEE) LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

2.ACCOUNTING POLICIES (CONTINUED)

 
2.6

DEBTORS

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.7

CREDITORS

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.8

PROVISIONS FOR LIABILITIES

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

 
2.9

FINANCIAL INSTRUMENTS

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Statement of financial position when the Company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

 
2.10

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 year was 2 (2022 - 2).

Page 5

 
JOHN CRAWFORD (DUNDEE) LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

4.


TANGIBLE FIXED ASSETS





Fixtures & fittings

£



COST OR VALUATION


At 1 December 2022
12,873



At 30 November 2023

12,873



DEPRECIATION


At 1 December 2022
12,864



At 30 November 2023

12,864



NET BOOK VALUE



At 30 November 2023
9



At 30 November 2022
9


5.


INVESTMENT PROPERTY


Investment properties

£



VALUATION


At 1 December 2022
285,000


Surplus on revaluation
120,000



AT 30 NOVEMBER 2023
405,000

The 2023 valuations were made by Mr J M Barron, on an open market value for existing use basis.



Page 6

 
JOHN CRAWFORD (DUNDEE) LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

6.


DEBTORS

2023
2022
£
£


Other debtors
700
700

Prepayments and accrued income
761
789

1,461
1,489



7.


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2023
2022
£
£

Other creditors
32,193
22,510

Accruals and deferred income
3,227
2,200

35,420
24,710



8.


SHARE CAPITAL

2023
2022
£
£
ALLOTTED, CALLED UP AND FULLY PAID



2,000 (2022 - 2,000) Ordinary shares of £1.00 each
2,000
2,000



Page 7