Caseware UK (AP4) 2022.0.179 2022.0.179 2023-10-312023-10-312022-11-01falseNo description of principal activity105truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC711665 2022-11-01 2023-10-31 SC711665 2021-10-07 2022-10-31 SC711665 2023-10-31 SC711665 2022-10-31 SC711665 c:Director1 2022-11-01 2023-10-31 SC711665 c:Director2 2022-11-01 2023-10-31 SC711665 c:RegisteredOffice 2022-11-01 2023-10-31 SC711665 d:MotorVehicles 2022-11-01 2023-10-31 SC711665 d:MotorVehicles 2023-10-31 SC711665 d:MotorVehicles 2022-10-31 SC711665 d:MotorVehicles d:OwnedOrFreeholdAssets 2022-11-01 2023-10-31 SC711665 d:CurrentFinancialInstruments 2023-10-31 SC711665 d:CurrentFinancialInstruments 2022-10-31 SC711665 d:Non-currentFinancialInstruments 2023-10-31 SC711665 d:Non-currentFinancialInstruments 2022-10-31 SC711665 d:CurrentFinancialInstruments d:WithinOneYear 2023-10-31 SC711665 d:CurrentFinancialInstruments d:WithinOneYear 2022-10-31 SC711665 d:Non-currentFinancialInstruments d:AfterOneYear 2023-10-31 SC711665 d:Non-currentFinancialInstruments d:AfterOneYear 2022-10-31 SC711665 d:ShareCapital 2023-10-31 SC711665 d:ShareCapital 2022-10-31 SC711665 d:RetainedEarningsAccumulatedLosses 2023-10-31 SC711665 d:RetainedEarningsAccumulatedLosses 2022-10-31 SC711665 c:OrdinaryShareClass1 2022-11-01 2023-10-31 SC711665 c:OrdinaryShareClass1 2023-10-31 SC711665 c:OrdinaryShareClass1 2022-10-31 SC711665 c:FRS102 2022-11-01 2023-10-31 SC711665 c:AuditExempt-NoAccountantsReport 2022-11-01 2023-10-31 SC711665 c:FullAccounts 2022-11-01 2023-10-31 SC711665 c:PrivateLimitedCompanyLtd 2022-11-01 2023-10-31 SC711665 e:PoundSterling 2022-11-01 2023-10-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC711665










ALPHA SERVICES (SCOTLAND) LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

 
ALPHA SERVICES (SCOTLAND) LIMITED
 

COMPANY INFORMATION


DIRECTORS
Mr K Brown 
Mr P Cortese 




REGISTERED NUMBER
SC711665



REGISTERED OFFICE
4 Garden Mill Place

Dundee

DD3 9UF




ACCOUNTANTS
EQ Accountants Limited
Chartered Accountants

Westby

64 West High Street

Forfar

Angus

DD8 1BJ





 
ALPHA SERVICES (SCOTLAND) LIMITED
REGISTERED NUMBER: SC711665

STATEMENT OF FINANCIAL POSITION
AS AT 31 OCTOBER 2023

2023
2022
Note
£
£

FIXED ASSETS
  

Tangible assets
 4 
88,338
-

  
88,338
-

CURRENT ASSETS
  

Debtors: amounts falling due within one year
 5 
175,253
75,621

Bank and cash balances
  
207,947
61,822

  
383,200
137,443

Creditors: amounts falling due within one year
 6 
(193,200)
(81,424)

NET CURRENT ASSETS
  
 
 
190,000
 
 
56,019

TOTAL ASSETS LESS CURRENT LIABILITIES
  
278,338
56,019

Creditors: amounts falling due after more than one year
  
(64,134)
-

PROVISIONS FOR LIABILITIES
  

Deferred tax
  
(22,085)
-

  
 
 
(22,085)
 
 
-

NET ASSETS
  
192,119
56,019


CAPITAL AND RESERVES
  

Called up share capital 
 8 
100
100

Profit and loss account
  
192,019
55,919

  
192,119
56,019


Page 1

 
ALPHA SERVICES (SCOTLAND) LIMITED
REGISTERED NUMBER: SC711665

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 OCTOBER 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 11 March 2024.




Mr K Brown
Mr P Cortese
Director
Director

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

Page 2

 
ALPHA SERVICES (SCOTLAND) LIMITED
 

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

1.


GENERAL INFORMATION

Alpha Services (Scotland) is a limited company registered in Scotland, with the registered office being situated at 4 Garden Mill Place, Dundee, DD3 9UF.                                  

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 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

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:

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.

 
2.3

FINANCE COSTS

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Page 3

 
ALPHA SERVICES (SCOTLAND) LIMITED
 

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

2.ACCOUNTING POLICIES (CONTINUED)

 
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.

 
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.

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:

Motor vehicles
-
25%
on 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.

 
2.6

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
Page 4

 
ALPHA SERVICES (SCOTLAND) LIMITED
 

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

2.ACCOUNTING POLICIES (CONTINUED)


2.6
FINANCIAL INSTRUMENTS (CONTINUED)

settle on a net basis or to realise the asset and settle the liability simultaneously.


3.


EMPLOYEES

The average monthly number of employees, including directors, during the year was 10 (2022 - 5).


4.


TANGIBLE FIXED ASSETS





Motor vehicles

£



COST OR VALUATION


Additions
110,423



At 31 October 2023

110,423



DEPRECIATION


Charge for the year on owned assets
22,085



At 31 October 2023

22,085



NET BOOK VALUE



At 31 October 2023
88,338



At 31 October 2022
-

Page 5

 
ALPHA SERVICES (SCOTLAND) LIMITED
 

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

5.


DEBTORS

2023
2022
£
£


Trade debtors
124,070
45,706

Other debtors
51,083
29,815

Amounts owed by group undertakings
100
100

175,253
75,621



6.


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2023
2022
£
£

Trade creditors
137,440
65,592

Net obligations under finance lease and hire purchase contracts
25,290
-

Other creditors
30,470
15,832

193,200
81,424



7.


CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2023
2022
£
£

Net obligations under finance leases and hire purchase contracts
64,134
-

64,134
-


Page 6

 
ALPHA SERVICES (SCOTLAND) LIMITED
 

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

8.


SHARE CAPITAL

2023
2022
£
£
ALLOTTED, CALLED UP AND FULLY PAID



100 (2022 - 100) Ordinary shares of £1.00 each
100
100



Page 7