Caseware UK (AP4) 2023.0.135 2023.0.135 2024-05-312024-05-311No description of principal activity2023-06-01false1falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. NI624690 2023-06-01 2024-05-31 NI624690 2022-06-01 2023-05-31 NI624690 2024-05-31 NI624690 2023-05-31 NI624690 c:Director1 2023-06-01 2024-05-31 NI624690 d:OfficeEquipment 2023-06-01 2024-05-31 NI624690 d:OfficeEquipment 2024-05-31 NI624690 d:OfficeEquipment 2023-05-31 NI624690 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-06-01 2024-05-31 NI624690 d:CurrentFinancialInstruments 2024-05-31 NI624690 d:CurrentFinancialInstruments 2023-05-31 NI624690 d:Non-currentFinancialInstruments 2024-05-31 NI624690 d:Non-currentFinancialInstruments 2023-05-31 NI624690 d:CurrentFinancialInstruments d:WithinOneYear 2024-05-31 NI624690 d:CurrentFinancialInstruments d:WithinOneYear 2023-05-31 NI624690 d:Non-currentFinancialInstruments d:AfterOneYear 2024-05-31 NI624690 d:Non-currentFinancialInstruments d:AfterOneYear 2023-05-31 NI624690 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-05-31 NI624690 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-05-31 NI624690 d:ShareCapital 2024-05-31 NI624690 d:ShareCapital 2023-05-31 NI624690 d:RetainedEarningsAccumulatedLosses 2023-06-01 2024-05-31 NI624690 d:RetainedEarningsAccumulatedLosses 2024-05-31 NI624690 d:RetainedEarningsAccumulatedLosses 2023-05-31 NI624690 c:OrdinaryShareClass1 2023-06-01 2024-05-31 NI624690 c:OrdinaryShareClass1 2024-05-31 NI624690 c:OrdinaryShareClass1 2023-05-31 NI624690 c:FRS102 2023-06-01 2024-05-31 NI624690 c:AuditExempt-NoAccountantsReport 2023-06-01 2024-05-31 NI624690 c:FullAccounts 2023-06-01 2024-05-31 NI624690 c:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 NI624690 e:PoundSterling 2023-06-01 2024-05-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: NI624690










Scattered Images Ltd








Unaudited

Financial statements

Information for filing with the registrar

For the Year Ended 31 May 2024

 
Scattered Images Ltd
Registered number: NI624690

Balance Sheet
As at 31 May 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
-
2,139

  
-
2,139

Current assets
  

Debtors: amounts falling due within one year
 5 
11,982
18,199

  
11,982
18,199

Creditors: amounts falling due within one year
 6 
(18,098)
(17,267)

Net current (liabilities)/assets
  
 
 
(6,116)
 
 
932

Total assets less current liabilities
  
(6,116)
3,071

Creditors: amounts falling due after more than one year
 7 
(5,296)
(10,000)

  

Net liabilities
  
(11,412)
(6,929)


Capital and reserves
  

Called up share capital 
 9 
10
10

Profit and loss account
 10 
(11,422)
(6,939)

  
(11,412)
(6,929)


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Scattered Images Ltd
Registered number: NI624690

Balance Sheet (continued)
As at 31 May 2024

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 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 3 October 2024.


M Stalker
Director

The notes on pages 3 to 7 form part of these financial statements.

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Scattered Images Ltd
 

 
Notes to the Financial Statements
For the Year Ended 31 May 2024

1.


General information

Scattered Images Ltd is a private company limited by shares incorporated in Northern Ireland. The registration number and address of the registered office are given in the company information section of these financial statements. 

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 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:

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

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.4

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

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Scattered Images Ltd
 

 
Notes to the Financial Statements
For the Year Ended 31 May 2024

2.Accounting policies (continued)

 
2.5

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.6

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
-
20% 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.


3.


Going Concern

The Director of Scattered Images Ltd has reviewed the resources available and believe that the company has adequate resources to continue in operational existence for the foreseeable future.
The Director has  considered the financial position at the year end and believes the Company will
have sufficient resources to meet its liabilities as they fall due either from their own resources for at least one year from the date of approval of these financial statements.
Accordingly, Scattered Images Ltd continues to adopt the going concern basis in preparing their financial statements.

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Scattered Images Ltd
 

 
Notes to the Financial Statements
For the Year Ended 31 May 2024

4.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 June 2023
14,998



At 31 May 2024

14,998



Depreciation


At 1 June 2023
12,856


Charge for the year on owned assets
2,142



At 31 May 2024

14,998



Net book value



At 31 May 2024
-



At 31 May 2023
2,142


5.


Debtors

2024
2023
£
£


Other debtors
11,982
18,199

11,982
18,199



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank overdrafts
3,240
2,839

Bank loans
4,000
4,000

Corporation tax
7,678
7,678

Accruals and deferred income
3,180
2,750

18,098
17,267


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Scattered Images Ltd
 

 
Notes to the Financial Statements
For the Year Ended 31 May 2024

7.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
5,296
10,000

5,296
10,000



8.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Bank loans
4,000
4,000


4,000
4,000


Amounts falling due 2-5 years

Bank loans
5,296
10,000


5,296
10,000


9,296
14,000



9.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



1 (2023 - 1) Ordinary shares share of £10.00
10
10



10.


Reserves

Profit and loss account

This balance includes all prior and current periods retained profits and losses.


11.


Related party transactions

At 31 May 2023 amounts due from Mr M Stalker (Director) amounted to £6,793 (2023 - £13,009). 

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Page 6

 
Scattered Images Ltd
 

 
Notes to the Financial Statements
For the Year Ended 31 May 2024

12.


Controlling party

The company is controlled by the Director.

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