Caseware UK (AP4) 2023.0.135 2023.0.135 2023-11-302023-11-30false1No description of principal activity2022-12-011falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC582329 2022-12-01 2023-11-30 SC582329 2021-12-01 2022-11-30 SC582329 2023-11-30 SC582329 2022-11-30 SC582329 c:Director1 2022-12-01 2023-11-30 SC582329 c:RegisteredOffice 2022-12-01 2023-11-30 SC582329 d:CurrentFinancialInstruments 2023-11-30 SC582329 d:CurrentFinancialInstruments 2022-11-30 SC582329 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 SC582329 d:CurrentFinancialInstruments d:WithinOneYear 2022-11-30 SC582329 d:ShareCapital 2023-11-30 SC582329 d:ShareCapital 2022-11-30 SC582329 d:RetainedEarningsAccumulatedLosses 2023-11-30 SC582329 d:RetainedEarningsAccumulatedLosses 2022-11-30 SC582329 c:OrdinaryShareClass1 2022-12-01 2023-11-30 SC582329 c:OrdinaryShareClass1 2023-11-30 SC582329 c:OrdinaryShareClass1 2022-11-30 SC582329 c:FRS102 2022-12-01 2023-11-30 SC582329 c:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 SC582329 c:FullAccounts 2022-12-01 2023-11-30 SC582329 c:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 SC582329 e:PoundSterling 2022-12-01 2023-11-30 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC582329










EMAC PLANNING, DEVELOPMENT & DESIGN LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

 
EMAC PLANNING, DEVELOPMENT & DESIGN LIMITED
 

COMPANY INFORMATION


Director
Mrs EA MacLean 




Registered number
SC582329



Registered office
14 City Quay

Dundee

DD1 3JA




Accountants
EQ Accountants Limited
Chartered Accountants

14 City Quay

Dundee

DD1 3JA





 
EMAC PLANNING, DEVELOPMENT & DESIGN LIMITED
REGISTERED NUMBER: SC582329

STATEMENT OF FINANCIAL POSITION
AS AT 30 NOVEMBER 2023

2023
2022
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
66,246
63,246

Cash at bank and in hand
  
301,915
305,889

  
368,161
369,135

Creditors: amounts falling due within one year
 5 
(23,081)
(775)

Net current assets
  
 
 
345,080
 
 
368,360

Total assets less current liabilities
  
345,080
368,360

  

Net assets
  
345,080
368,360


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
344,980
368,260

  
345,080
368,360


The director considers 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 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 12 September 2024.




Mrs EA MacLean
Director

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

Page 1

 
EMAC PLANNING, DEVELOPMENT & DESIGN LIMITED
 

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

1.


General information

EMAC Planning, Development & Design Limited is a private company limited by shares, incorporated in Scotland, within the United Kingdom with the company number of SC582329. The registered office is 14 City Quay, Dundee, Scotland, 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

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.

 
2.3

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 2

 
EMAC PLANNING, DEVELOPMENT & DESIGN LIMITED
 

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

3.


Employees




The average monthly number of employees, including directors, during the year was 1 (2022 - 1).


4.


Debtors

2023
2022
£
£


Other debtors
66,246
63,246

66,246
63,246



5.


Creditors: Amounts falling due within one year

2023
2022
£
£

Other taxation and social security
22,151
-

Accruals and deferred income
930
775

23,081
775



6.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



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



7.


Transactions with director

Included within other debtors is an amount due to the company from the director, Mrs EA MacLean of £65,634. There are no repayment terms. 


Page 3