Caseware UK (AP4) 2023.0.135 2023.0.135 2023-11-302023-11-30No description of principal activity2022-12-01truetrue11true SC612924 2022-12-01 2023-11-30 SC612924 2021-12-01 2022-11-30 SC612924 2023-11-30 SC612924 2022-11-30 SC612924 c:Director1 2022-12-01 2023-11-30 SC612924 c:RegisteredOffice 2022-12-01 2023-11-30 SC612924 d:OfficeEquipment 2022-12-01 2023-11-30 SC612924 d:OfficeEquipment 2023-11-30 SC612924 d:OfficeEquipment 2022-11-30 SC612924 d:OfficeEquipment d:OwnedOrFreeholdAssets 2022-12-01 2023-11-30 SC612924 d:CurrentFinancialInstruments 2023-11-30 SC612924 d:CurrentFinancialInstruments 2022-11-30 SC612924 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 SC612924 d:CurrentFinancialInstruments d:WithinOneYear 2022-11-30 SC612924 d:ShareCapital 2023-11-30 SC612924 d:ShareCapital 2022-11-30 SC612924 d:RetainedEarningsAccumulatedLosses 2023-11-30 SC612924 d:RetainedEarningsAccumulatedLosses 2022-11-30 SC612924 c:OrdinaryShareClass1 2022-12-01 2023-11-30 SC612924 c:OrdinaryShareClass1 2023-11-30 SC612924 c:OrdinaryShareClass1 2022-11-30 SC612924 c:EntityNoLongerTradingButTradedInPast 2022-12-01 2023-11-30 SC612924 c:FRS102 2022-12-01 2023-11-30 SC612924 c:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 SC612924 c:FullAccounts 2022-12-01 2023-11-30 SC612924 c:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 SC612924 2 2022-12-01 2023-11-30 SC612924 e:PoundSterling 2022-12-01 2023-11-30 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC612924










HARPER LEGAL SERVICES LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

 
HARPER LEGAL SERVICES LIMITED
 

COMPANY INFORMATION


Director
Ms R Harper 




Registered number
SC612924



Registered office
Office 2/1
Dumbarton Road

Glasgow

G11 6AA




Accountants
EQ Accountants Limited
Chartered Accountants

14 City Quay

Dundee

DD1 3JA





 
HARPER LEGAL SERVICES LIMITED
 

CONTENTS



Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 6

 
HARPER LEGAL SERVICES LIMITED
REGISTERED NUMBER: SC612924

STATEMENT OF FINANCIAL POSITION
AS AT 30 NOVEMBER 2023

2023
2022
£
£

Fixed assets
  

Tangible assets
 3 
99
199

  
99
199

Current assets
  

Cash at bank and in hand
  
2,965
23,360

  
2,965
23,360

Creditors: amounts falling due within one year
 4 
(1,600)
(3,154)

Net current assets
  
 
 
1,365
 
 
20,206

Total assets less current liabilities
  
1,464
20,405

  

Net assets
  
1,464
20,405


Capital and reserves
  

Called up share capital 
 5 
500
500

Profit and loss account
  
964
19,905

  
1,464
20,405

Page 1

 
HARPER LEGAL SERVICES LIMITED
REGISTERED NUMBER: SC612924

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

For the year ended 30 November 2023 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

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 director acknowledges her 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 18 July 2024.




Ms R Harper
Director

The notes on pages 3 to 6 form part of these financial statements.
Page 2

 
HARPER LEGAL SERVICES LIMITED
 

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

1.


General information

Harper Legal Services Limited is a private company, limited by shares, domiciled in Scotland with registration number SC612924.  The registered office is 211 Dumbarton Road, Glasgow, G11 6AA.

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.

 
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.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

Page 3

 
HARPER LEGAL SERVICES LIMITED
 

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

2.Accounting policies (continued)

 
2.5

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.

 
2.6

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 following basis.

Depreciation is provided on the following basis:

Office equipment
-
20%
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.

 
2.7

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.

Page 4

 
HARPER LEGAL SERVICES LIMITED
 

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

3.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 December 2022
499



At 30 November 2023

499



Depreciation


At 1 December 2022
300


Charge for the year on owned assets
100



At 30 November 2023

400



Net book value



At 30 November 2023
99



At 30 November 2022
199


4.


Creditors: Amounts falling due within one year

2023
2022
£
£

Other taxation and social secuirty
-
364

Other creditors
640
640

Accruals and deferred income
960
2,150

1,600
3,154


Page 5

 
HARPER LEGAL SERVICES LIMITED
 

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

5.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



500 (2022 - 500) Ordinary shares of £1.00 each
500
500



Page 6