Caseware UK (AP4) 2023.0.135 2023.0.135 2023-09-302023-09-302falsetruefalse2022-10-012falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. SC461511 2022-10-01 2023-09-30 SC461511 2021-10-01 2022-09-30 SC461511 2023-09-30 SC461511 2022-09-30 SC461511 c:Director1 2022-10-01 2023-09-30 SC461511 d:CurrentFinancialInstruments 2023-09-30 SC461511 d:CurrentFinancialInstruments 2022-09-30 SC461511 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 SC461511 d:CurrentFinancialInstruments d:WithinOneYear 2022-09-30 SC461511 d:ShareCapital 2023-09-30 SC461511 d:ShareCapital 2022-09-30 SC461511 d:RetainedEarningsAccumulatedLosses 2022-10-01 2023-09-30 SC461511 d:RetainedEarningsAccumulatedLosses 2023-09-30 SC461511 d:RetainedEarningsAccumulatedLosses 2022-09-30 SC461511 c:OrdinaryShareClass1 2022-10-01 2023-09-30 SC461511 c:OrdinaryShareClass1 2023-09-30 SC461511 c:OrdinaryShareClass1 2022-09-30 SC461511 c:FRS102 2022-10-01 2023-09-30 SC461511 c:AuditExempt-NoAccountantsReport 2022-10-01 2023-09-30 SC461511 c:FullAccounts 2022-10-01 2023-09-30 SC461511 c:PrivateLimitedCompanyLtd 2022-10-01 2023-09-30 SC461511 4 2022-10-01 2023-09-30 SC461511 e:PoundSterling 2022-10-01 2023-09-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: SC461511









ABBEY DEVELOPMENTS (JACKTON) LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 SEPTEMBER 2023

 
ABBEY DEVELOPMENTS (JACKTON) LIMITED
REGISTERED NUMBER: SC461511

BALANCE SHEET
AS AT 30 SEPTEMBER 2023

2023
2022
Note
£
£

  

Current assets
  

Cash at bank and in hand
 4 
95
249

  
95
249

Creditors: amounts falling due within one year
 5 
(111,778)
(108,800)

Net current liabilities
  
 
 
(111,683)
 
 
(108,551)

Total assets less current liabilities
  
(111,683)
(108,551)

  

Net liabilities
  
(111,683)
(108,551)


Capital and reserves
  

Called up share capital 
 6 
100
100

Profit and loss account
 7 
(111,783)
(108,651)

  
(111,683)
(108,551)


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 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: 




F Colhoun
Director

Date: 4 October 2024

The notes on pages 3 to 5 form part of these financial statements.
Page 1

 
ABBEY DEVELOPMENTS (JACKTON) LIMITED
REGISTERED NUMBER: SC461511
    
BALANCE SHEET (CONTINUED)
AS AT 30 SEPTEMBER 2023


Page 2

 
ABBEY DEVELOPMENTS (JACKTON) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

1.


General information

Abbey Developments (Jackton) Limited is a private company limited by shares incorporated in Scotland, the company registeration number SC461511. The registered office is 1/1 15 North Claremont Street, Glasgow, G3 7NR.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
The period ended 30 September 2022 only covers a 6 month period and therefore comparatives between the periods cannot be drawn.

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

As at the balance sheet date, the company had net liabilities of £111,683. The company is relying on continued support from the directors and parent company in order to meet their liabilities as and when they fall due. On that basis, these financial statements have been prepared on a going concern basis.

 
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

Exceptional items

Exceptional items are transactions that fall within the ordinary activities of the Company but are presented separately due to their size or incidence.

 
2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.6

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.

Page 3

 
ABBEY DEVELOPMENTS (JACKTON) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

2.Accounting policies (continued)

 
2.7

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Balance Sheet when the Company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.


3.


Employees




The average monthly number of employees, including directors, during the year was 2 (2022 - 2).


4.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
95
249

95
249


Page 4

 
ABBEY DEVELOPMENTS (JACKTON) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

5.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
-
33,000

Other creditors
111,778
47,000

Accruals and deferred income
-
28,800

111,778
108,800



6.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



10,000 (2022 - 10,000) Ordinary shares of £0.01 each
100
100



7.


Reserves

Profit and loss account

This reserve represents the cumulative profits and losses of the company after the payment of dividends.


8.


Related party transactions

At the period end, a balance of £8,914 (2022 - £Nil) was due to AD Jackton 2 Limited. The balance is interest free and repayable on demand.
At the period end, a balance of £73,364 (2022 - £Nil) was due to AD Jackton 4 Limited. The balance is interest free and repayable on demand.
At the period end, a balance of £29,500 (2022 - £47,000) was due to Abbey Construction (Scotland) Limited, a company in which B J McCole is a director and shareholder. The balance is interest free and repayable on demand.

 
Page 5