Caseware UK (AP4) 2023.0.135 2023.0.135 2023-11-302023-11-302022-12-01falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.No description of principal activity34falsetruefalse SC581092 2022-12-01 2023-11-30 SC581092 2021-12-01 2022-11-30 SC581092 2023-11-30 SC581092 2022-11-30 SC581092 c:Director1 2022-12-01 2023-11-30 SC581092 c:Director2 2022-12-01 2023-11-30 SC581092 c:RegisteredOffice 2022-12-01 2023-11-30 SC581092 d:MotorVehicles 2022-12-01 2023-11-30 SC581092 d:MotorVehicles 2023-11-30 SC581092 d:MotorVehicles 2022-11-30 SC581092 d:MotorVehicles d:OwnedOrFreeholdAssets 2022-12-01 2023-11-30 SC581092 d:OfficeEquipment 2022-12-01 2023-11-30 SC581092 d:OfficeEquipment 2023-11-30 SC581092 d:OfficeEquipment 2022-11-30 SC581092 d:OfficeEquipment d:OwnedOrFreeholdAssets 2022-12-01 2023-11-30 SC581092 d:OwnedOrFreeholdAssets 2022-12-01 2023-11-30 SC581092 d:CurrentFinancialInstruments 2023-11-30 SC581092 d:CurrentFinancialInstruments 2022-11-30 SC581092 d:Non-currentFinancialInstruments 2023-11-30 SC581092 d:Non-currentFinancialInstruments 2022-11-30 SC581092 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 SC581092 d:CurrentFinancialInstruments d:WithinOneYear 2022-11-30 SC581092 d:Non-currentFinancialInstruments d:AfterOneYear 2023-11-30 SC581092 d:Non-currentFinancialInstruments d:AfterOneYear 2022-11-30 SC581092 d:ShareCapital 2023-11-30 SC581092 d:ShareCapital 2022-11-30 SC581092 d:RetainedEarningsAccumulatedLosses 2023-11-30 SC581092 d:RetainedEarningsAccumulatedLosses 2022-11-30 SC581092 c:OrdinaryShareClass1 2022-12-01 2023-11-30 SC581092 c:OrdinaryShareClass1 2023-11-30 SC581092 c:FRS102 2022-12-01 2023-11-30 SC581092 c:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 SC581092 c:FullAccounts 2022-12-01 2023-11-30 SC581092 c:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 SC581092 d:WithinOneYear 2023-11-30 SC581092 d:WithinOneYear 2022-11-30 SC581092 d:BetweenOneFiveYears 2023-11-30 SC581092 d:BetweenOneFiveYears 2022-11-30 SC581092 e:PoundSterling 2022-12-01 2023-11-30 iso4217:GBP xbrli:shares xbrli:pure
Registered number: SC581092










ANTHONY ROBERTSON DESIGN LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

 
ANTHONY ROBERTSON DESIGN LIMITED
 

COMPANY INFORMATION


Directors
Mrs G E Anthony 
Mr S I Robertson 




Registered number
SC581092



Registered office
14 City Quay
Camperdown Street

Dundee

DD1 3JA




Accountants
EQ Accountants Limited
Chartered Accountants

14 City Quay

Dundee

DD1 3JA





 
ANTHONY ROBERTSON DESIGN LIMITED
REGISTERED NUMBER: SC581092

STATEMENT OF FINANCIAL POSITION
AS AT 30 NOVEMBER 2023

2023
2022
£
£

Fixed assets
  

Tangible assets
 4 
32,556
39,206

  
32,556
39,206

Current assets
  

Stocks
  
-
8,000

Debtors: amounts falling due within one year
 5 
34,644
12,992

Bank and cash balances
  
1,253
20,134

  
35,897
41,126

Creditors: amounts falling due within one year
 6 
(55,021)
(28,843)

Net current (liabilities)/assets
  
 
 
(19,124)
 
 
12,283

Total assets less current liabilities
  
13,432
51,489

Creditors: amounts falling due after more than one year
 7 
(6,750)
(32,090)

Provisions for liabilities
  

Deferred tax
  
(6,186)
(7,449)

  
 
 
(6,186)
 
 
(7,449)

Net assets
  
496
11,950


Capital and reserves
  

Called up share capital 
 8 
100
100

Profit and loss account
  
396
11,850

  
496
11,950


Page 1

 
ANTHONY ROBERTSON DESIGN LIMITED
REGISTERED NUMBER: SC581092

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 29 August 2024.




Mr S I Robertson
Mrs G E Anthony
Director
Director

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

Page 2

 
ANTHONY ROBERTSON DESIGN LIMITED
 

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

1.


General information

Anthony Robertson Design Limited is a private company, limited by shares, domiciled in Scotland with registration number SC581092. The registered office is 14 City Quay, Dundee, DD1 3JA

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.

 
2.3

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

Page 3

 
ANTHONY ROBERTSON DESIGN LIMITED
 

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

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, as follows.

Depreciation is provided on the following basis:

Motor vehicles
-
15%
reducing balance
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.

 
2.5

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.


3.


Employees




The average monthly number of employees, including directors, during the year was 3 (2022 - 4).

Page 4

 
ANTHONY ROBERTSON DESIGN LIMITED
 

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

4.


Tangible fixed assets





Motor vehicles
Office equipment
Total

£
£
£



Cost or valuation


At 1 December 2022
55,383
9,417
64,800


Additions
-
180
180



At 30 November 2023

55,383
9,597
64,980



Depreciation


At 1 December 2022
21,371
4,223
25,594


Charge for the year on owned assets
5,102
1,728
6,830



At 30 November 2023

26,473
5,951
32,424



Net book value



At 30 November 2023
28,910
3,646
32,556



At 30 November 2022
34,012
5,194
39,206


5.


Debtors

2023
2022
£
£


Trade debtors
27,002
10,646

Other debtors
6,256
-

Prepayments and accrued income
1,386
2,346

34,644
12,992


Page 5

 
ANTHONY ROBERTSON DESIGN LIMITED
 

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

6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Other loans
3,000
3,000

Trade creditors
301
-

Other taxation and social security
4,718
7,351

Obligations under finance lease and hire purchase contracts
22,340
6,744

Other creditors
19,581
10,048

Accruals and deferred income
5,081
1,700

55,021
28,843


Obligations under finance lease and hire purchase contracts are secured against the assets to which they relate.


7.


Creditors: Amounts falling due after more than one year

2023
2022
£
£

Other loans
6,750
9,750

Net obligations under finance leases and hire purchase contracts
-
22,340

6,750
32,090


Obligations under finance lease and hire purchase contracts are secured against the assets to which they relate.


8.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



100 Ordinary shares of £1.00 each
100
100


Page 6

 
ANTHONY ROBERTSON DESIGN LIMITED
 

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

9.


Commitments under operating leases

At 30 November 2023 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

2023
2022
£
£


Not later than 1 year
2,464
2,464

Later than 1 year and not later than 5 years
205
205

2,669
2,669


Page 7