Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-31No description of principal activitytrue2023-01-01false22falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC650223 2023-01-01 2023-12-31 SC650223 2022-01-01 2022-12-31 SC650223 2023-12-31 SC650223 2022-12-31 SC650223 c:Director1 2023-01-01 2023-12-31 SC650223 c:Director2 2023-01-01 2023-12-31 SC650223 c:RegisteredOffice 2023-01-01 2023-12-31 SC650223 d:OfficeEquipment 2023-01-01 2023-12-31 SC650223 d:OfficeEquipment 2023-12-31 SC650223 d:OfficeEquipment 2022-12-31 SC650223 d:OfficeEquipment d:LeasedAssetsHeldAsLessee 2023-01-01 2023-12-31 SC650223 d:CurrentFinancialInstruments 2023-12-31 SC650223 d:CurrentFinancialInstruments 2022-12-31 SC650223 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 SC650223 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 SC650223 d:ShareCapital 2023-12-31 SC650223 d:ShareCapital 2022-12-31 SC650223 d:RetainedEarningsAccumulatedLosses 2023-12-31 SC650223 d:RetainedEarningsAccumulatedLosses 2022-12-31 SC650223 c:OrdinaryShareClass1 2023-01-01 2023-12-31 SC650223 c:OrdinaryShareClass1 2023-12-31 SC650223 c:OrdinaryShareClass1 2022-12-31 SC650223 c:FRS102 2023-01-01 2023-12-31 SC650223 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 SC650223 c:FullAccounts 2023-01-01 2023-12-31 SC650223 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 SC650223 e:PoundSterling 2023-01-01 2023-12-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC650223










TARTAN CELL TECHNOLOGIES LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

 
TARTAN CELL TECHNOLOGIES LIMITED
 

COMPANY INFORMATION


Directors
Prof. A Lamond 
Prof. J Swedlow 




Registered number
SC650223



Registered office
Unit 14
City Quay

Dundee

DD1 3JA





 
TARTAN CELL TECHNOLOGIES LIMITED
REGISTERED NUMBER: SC650223

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2023

2023
2022
£
£

Fixed assets
  

Tangible assets
 4 
336
671

  
336
671

Current assets
  

Debtors: amounts falling due within one year
 5 
1,549
1,515

Cash at bank and in hand
  
47,069
15,636

  
48,618
17,151

Creditors: amounts falling due within one year
 6 
(20,242)
(48,690)

Net current assets/(liabilities)
  
 
 
28,376
 
 
(31,539)

Total assets less current liabilities
  
28,712
(30,868)

  

Net assets/(liabilities)
  
28,712
(30,868)


Capital and reserves
  

Called up share capital 
 7 
100
100

Profit and loss account
  
28,612
(30,968)

  
28,712
(30,868)


Page 1

 
TARTAN CELL TECHNOLOGIES LIMITED
REGISTERED NUMBER: SC650223

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 DECEMBER 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 Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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 profit and loss account 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 25 September 2024.




Prof. J Swedlow
Director

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

Page 2

 
TARTAN CELL TECHNOLOGIES LIMITED
 

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

1.


General information

Tartan Cell Technologies Limited is a private company, limited by shares, domiciled in Scotland with registration number SC650223. The registered office is Unit 14, City Quay, Dundee, DD1 3JA. The trading address is 18a Rockfield Street, Dundee, DD2 1LD.

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

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:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

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.

Page 3

 
TARTAN CELL TECHNOLOGIES LIMITED
 

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

2.Accounting policies (continued)

 
2.3

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.

 
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, using the straight-line method.

Depreciation is provided on the following basis:

Office equipment
-
25%
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

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.


3.


Employees

2023
2022
£
£

Secondment wages and salaries
9,302
-

9,302
-


The average monthly number of employees, including the directors, during the year was as follows:


        2023
        2022
            No.
            No.







Directors
2
2

Page 4

 
TARTAN CELL TECHNOLOGIES LIMITED
 

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

4.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 January 2023
1,341



At 31 December 2023

1,341



Depreciation


At 1 January 2023
670


Charge for the year on financed assets
335



At 31 December 2023

1,005



Net book value



At 31 December 2023
336



At 31 December 2022
671


5.


Debtors

2023
2022
£
£


Other debtors
534
530

Prepayments and accrued income
1,015
985

1,549
1,515



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
11,426
-

Corporation tax
6,632
-

Accruals and deferred income
2,184
48,690

20,242
48,690


Page 5

 
TARTAN CELL TECHNOLOGIES LIMITED
 

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

7.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



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



Page 6