Caseware UK (AP4) 2023.0.135 2023.0.135 2023-08-312023-08-31The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.No description of principal activity2022-09-01false33truetruefalse 04867388 2022-09-01 2023-08-31 04867388 2021-09-01 2022-08-31 04867388 2023-08-31 04867388 2022-08-31 04867388 c:Director1 2022-09-01 2023-08-31 04867388 d:PlantMachinery 2022-09-01 2023-08-31 04867388 d:PlantMachinery 2023-08-31 04867388 d:PlantMachinery 2022-08-31 04867388 d:PlantMachinery d:OwnedOrFreeholdAssets 2022-09-01 2023-08-31 04867388 d:FurnitureFittings 2022-09-01 2023-08-31 04867388 d:FurnitureFittings 2023-08-31 04867388 d:FurnitureFittings 2022-08-31 04867388 d:FurnitureFittings d:OwnedOrFreeholdAssets 2022-09-01 2023-08-31 04867388 d:OwnedOrFreeholdAssets 2022-09-01 2023-08-31 04867388 d:CurrentFinancialInstruments 2023-08-31 04867388 d:CurrentFinancialInstruments 2022-08-31 04867388 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 04867388 d:CurrentFinancialInstruments d:WithinOneYear 2022-08-31 04867388 d:ShareCapital 2023-08-31 04867388 d:ShareCapital 2022-08-31 04867388 d:RetainedEarningsAccumulatedLosses 2023-08-31 04867388 d:RetainedEarningsAccumulatedLosses 2022-08-31 04867388 c:FRS102 2022-09-01 2023-08-31 04867388 c:AuditExempt-NoAccountantsReport 2022-09-01 2023-08-31 04867388 c:FullAccounts 2022-09-01 2023-08-31 04867388 c:PrivateLimitedCompanyLtd 2022-09-01 2023-08-31 04867388 e:PoundSterling 2022-09-01 2023-08-31 iso4217:GBP xbrli:pure
Company registration number: 04867388







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 AUGUST 2023


SCOPTIMA LIMITED






































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SCOPTIMA LIMITED
REGISTERED NUMBER:04867388



STATEMENT OF FINANCIAL POSITION
AS AT 31 AUGUST 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 3 
11,341
5,835

  
11,341
5,835

Current assets
  

Debtors: amounts falling due within one year
 4 
7,848
17,382

Bank and cash balances
  
276,486
319,418

  
284,334
336,800

Creditors: Amounts Falling Due Within One Year
 5 
(157,703)
(214,957)

Net current assets
  
 
 
126,631
 
 
121,843

Total assets less current liabilities
  
137,972
127,678

  

Net assets
  
137,972
127,678


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
137,970
127,676

  
137,972
127,678


Page 1

 


SCOPTIMA LIMITED
REGISTERED NUMBER:04867388


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 AUGUST 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 by: 




................................................
D Hall
Director

Date: 29 August 2024

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

Page 2

 


SCOPTIMA LIMITED
 


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

1.Accounting policies

 
1.1

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:

 
1.2

Revenue

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.

 
1.3

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.

 
1.4

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.

Page 3

 


SCOPTIMA LIMITED
 


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

1.Accounting policies (continued)


1.4
Tangible fixed assets (continued)

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:

Plant and machinery
-
25%
Fixtures and fittings
-
33%

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.

 
1.5

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.

 
1.6

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.


2.


Employees

2023
2022
£
£

Wages and salaries
35,459
28,233

35,459
28,233


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

Page 4

 


SCOPTIMA LIMITED
 


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

3.


Tangible fixed assets





Plant and machinery
Fixtures and fittings
Total

£
£
£



Cost or valuation


At 1 September 2022
12,372
139,328
151,700


Additions
5,629
5,942
11,571



At 31 August 2023

18,001
145,270
163,271



Depreciation


At 1 September 2022
12,372
133,493
145,865


Charge for the year on owned assets
340
5,725
6,065



At 31 August 2023

12,712
139,218
151,930



Net book value



At 31 August 2023
5,289
6,052
11,341



At 31 August 2022
-
5,835
5,835


4.


Debtors

2023
2022
£
£


Trade debtors
7,848
17,382

7,848
17,382



5.


Creditors: Amounts falling due within one year

2023
2022
£
£

Corporation tax
34,482
69,648

Other taxation and social security
119,436
142,370

Other creditors
485
939

Accruals and deferred income
3,300
2,000

157,703
214,957


Page 5

 


SCOPTIMA LIMITED
 


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

6.


Transactions with directors

At the balance sheet date the company owed £485 to the directors. The balance can be found within creditors due within one year. No interest is being charged on this loan

 
Page 6