Caseware UK (AP4) 2023.0.135 2023.0.135 falsetruefalse02023-01-01No description of principal activity0true SC432251 2023-01-01 2023-12-31 SC432251 2022-01-01 2022-12-31 SC432251 2023-12-31 SC432251 2022-12-31 SC432251 c:Director1 2023-01-01 2023-12-31 SC432251 d:CurrentFinancialInstruments 2023-12-31 SC432251 d:CurrentFinancialInstruments 2022-12-31 SC432251 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 SC432251 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 SC432251 d:ShareCapital 2023-12-31 SC432251 d:ShareCapital 2022-12-31 SC432251 d:RetainedEarningsAccumulatedLosses 2023-01-01 2023-12-31 SC432251 d:RetainedEarningsAccumulatedLosses 2023-12-31 SC432251 d:RetainedEarningsAccumulatedLosses 2022-12-31 SC432251 c:OrdinaryShareClass1 2023-01-01 2023-12-31 SC432251 c:OrdinaryShareClass1 2023-12-31 SC432251 c:OrdinaryShareClass1 2022-12-31 SC432251 c:FRS102 2023-01-01 2023-12-31 SC432251 c:Audited 2023-01-01 2023-12-31 SC432251 c:FullAccounts 2023-01-01 2023-12-31 SC432251 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 SC432251 c:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 SC432251 2 2023-01-01 2023-12-31 SC432251 e:PoundSterling 2023-01-01 2023-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: SC432251









Scapa General Partner Limited









Financial statements

Information for filing with the registrar

For the year ended 31 December 2023

 
Scapa General Partner Limited
Registered number: SC432251

Balance Sheet
As at 31 December 2023

2023
2022
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
11,878
10,649

Creditors: amounts falling due within one year
 5 
(271)
(271)

Net current assets
  
 
 
11,607
 
 
10,378

Total assets less current liabilities
  
11,607
10,378

  

Net assets
  
11,607
10,378


Capital and reserves
  

Called up share capital 
 6 
1
1

Profit and loss account
 7 
11,606
10,377

  
11,607
10,378


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 comprehensive income 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: 




W Dickinson
Director

Date: 25 September 2024

The notes on pages 2 to 4 form part of these financial statements.
Page 1

 
Scapa General Partner Limited
 
 
 
Notes to the Financial Statements
For the year ended 31 December 2023

1.


General information

Scapa General Partner Limited (‘the Company’) is a private company limited by shares incorporated in the United Kingdom under the Companies Act 2006. The address of the registered office and principal place of business is 2 Semple Street, Edinburgh, United Kingdom, EH3 8BL. Scapa General Partner Limited has the responsibility for managing and operating the affairs of Scapa Scottish Limited Partnership who are responsible for making the annual payments to the pension scheme.

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 functional currency of the Company is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.

The following principal accounting policies have been applied:

 
2.2

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.3

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.

 
2.4

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees



The Company has no employees other than the directors, who did not receive any remuneration (2022 - £NIL).

Page 2

 
Scapa General Partner Limited
 
 
 
Notes to the Financial Statements
For the year ended 31 December 2023

4.


Debtors

2023
2022
£
£


Amounts owed by group undertakings
11,878
10,649


Amounts owed by group undertakings are loans which are repayable on demand. The loans are unsecured and carry interest at a rate of SONIA plus 1.5%


5.


Creditors: Amounts falling due within one year

2023
2022
£
£

Corporation tax
271
271



6.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



1 (2022 - 1) Ordinary share of £1.00
1
1

The Company has one class of ordinary shares which carry no right to fixed income.



7.


Reserves

Profit and loss account

The profit and loss reserve represents cumulative profts and losses net of dividends.


8.


Related party transactions

In the ordinary course of business, the company has traded with its companies within the group. Advantage has been taken of the exemption permitted by FRS 102 section 33 not to disclose transactions with wholly-owned entities that are part of the Mativ Holdings Inc. 

Page 3

 
Scapa General Partner Limited
 
 
 
Notes to the Financial Statements
For the year ended 31 December 2023

9.


Controlling party

The Company's immediate parent Company is Porritts & Spencer Limited, a company incorporated in England and Wales, registered number 00134606.
The ultimate parent undertaking and controlling party is Mativ Holdings Inc., which is the parent undertaking of the smallest and largest group to consolidate these financial statements.
Copies of the consolidated financial statements of Mativ Holdings Inc. may be obtained from its registered office, from the Company Secretary, Mativ Holdings Inc., 100 Kimball Place, Suite 600 Alpharetta, Georgia, 30009, USA.


10.


Auditors' information

The auditors' report on the financial statements for the year ended 31 December 2023 was unqualified.

The audit report was signed on 26 September 2024 by Helen Besant Roberts (Senior Statutory Auditor) on behalf of Hurst Accountants Limited.

Page 4