Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-312023-01-01false1falseNo description of principal activity1falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. SC097336 2023-01-01 2023-12-31 SC097336 2022-01-01 2022-12-31 SC097336 2023-12-31 SC097336 2022-12-31 SC097336 c:CompanySecretary1 2023-01-01 2023-12-31 SC097336 c:Director1 2023-01-01 2023-12-31 SC097336 c:RegisteredOffice 2023-01-01 2023-12-31 SC097336 d:Buildings 2023-12-31 SC097336 d:Buildings 2022-12-31 SC097336 d:Buildings d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 SC097336 d:Buildings d:LongLeaseholdAssets 2023-01-01 2023-12-31 SC097336 d:MotorVehicles 2023-01-01 2023-12-31 SC097336 d:MotorVehicles 2023-12-31 SC097336 d:MotorVehicles 2022-12-31 SC097336 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 SC097336 d:FurnitureFittings 2023-01-01 2023-12-31 SC097336 d:FurnitureFittings 2023-12-31 SC097336 d:FurnitureFittings 2022-12-31 SC097336 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 SC097336 d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 SC097336 d:CurrentFinancialInstruments 2023-12-31 SC097336 d:CurrentFinancialInstruments 2022-12-31 SC097336 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 SC097336 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 SC097336 d:ShareCapital 2023-12-31 SC097336 d:ShareCapital 2022-12-31 SC097336 d:RetainedEarningsAccumulatedLosses 2023-12-31 SC097336 d:RetainedEarningsAccumulatedLosses 2022-12-31 SC097336 c:FRS102 2023-01-01 2023-12-31 SC097336 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 SC097336 c:FullAccounts 2023-01-01 2023-12-31 SC097336 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 SC097336 6 2023-01-01 2023-12-31 SC097336 1 2023-12-31 SC097336 1 2022-12-31 SC097336 f:PoundSterling 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure
Registered number: SC097336










LUD CASTLE (COMPUTING) LTD
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

 
LUD CASTLE (COMPUTING) LTD
 

COMPANY INFORMATION


DIRECTOR
J M Beale 




COMPANY SECRETARY
F Beale



REGISTERED NUMBER
SC097336



REGISTERED OFFICE
Ryehill House
Coupar Angus

Blairgowrie

Perthshire

PH13 9HT





 
LUD CASTLE (COMPUTING) LTD
REGISTERED NUMBER: SC097336

BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
2022
£
£

Fixed assets
  

Tangible assets
 4 
968
1,078

Investments
 5 
175,202
175,069

  
176,170
176,147

Current assets
  

Cash at bank and in hand
  
46
30

  
46
30

Creditors: amounts falling due within one year
 6 
(406,243)
(396,890)

Net current liabilities
  
 
 
(406,197)
 
 
(396,860)

Total assets less current liabilities
  
(230,027)
(220,713)

  

Net liabilities
  
(230,027)
(220,713)


Capital and reserves
  

Called up share capital 
  
70,100
70,100

Profit and loss account
  
(300,127)
(290,813)

  
(230,027)
(220,713)


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 his 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 24 September 2024.



J M Beale
Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
LUD CASTLE (COMPUTING) LTD
 

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

1.


GENERAL INFORMATION

Lud Castle (Computing) Ltd is a private company limited by shares. The company was incorporated in Scotland and the registration number is SC097336. The registered office is Ryehill house, Coupar Angus, Blairgowrie, PH13 9HT.

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

GOING CONCERN

The accounts have been prepared on the going concern basis. The profit and loss reserves are negative and the company is dependant on the continuing support from the director. The director has confirmed that he intends to support the company for the foreseeable future.

 
2.3

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 stated below..

Depreciation is provided on the following basis:

Tennants improvements
-
10%
reducing balance basis
Motor vehicles
-
20%
reducing balance basis
Fixtures and fittings
-
10%
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.

 
2.4

VALUATION OF INVESTMENTS

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of income and retained earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

Page 2

 
LUD CASTLE (COMPUTING) LTD
 

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

3.


EMPLOYEES




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


4.


TANGIBLE FIXED ASSETS





Tenants improve-ments
Motor vehicles
Fixtures and fittings
Total

£
£
£
£



Cost or valuation


At 1 January 2023
52,438
2,000
12,613
67,051



At 31 December 2023

52,438
2,000
12,613
67,051



Depreciation


At 1 January 2023
52,428
1,991
11,554
65,973


Charge for the year on owned assets
-
2
108
110



At 31 December 2023

52,428
1,993
11,662
66,083



Net book value



At 31 December 2023
10
7
951
968



At 31 December 2022
10
9
1,059
1,078

Page 3

 
LUD CASTLE (COMPUTING) LTD
 

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

5.


FIXED ASSET INVESTMENTS





Listed investments

£



Cost or valuation


At 1 January 2023
175,069


Additions
1,018,980


Disposals
(1,017,653)


Revaluations
(1,194)



At 31 December 2023
175,202






Net book value



At 31 December 2023
175,202



At 31 December 2022
175,069


6.


CREDITORS: Amounts falling due within one year

2023
2022
£
£

Other creditors
404,623
394,695

Accruals and deferred income
1,620
2,195

406,243
396,890



Page 4