Caseware UK (AP4) 2023.0.135 2023.0.135 2023-09-302023-09-30false2true2022-09-080trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC743871 2022-09-07 SC743871 2022-09-08 2023-09-30 SC743871 2021-10-01 2022-09-07 SC743871 2023-09-30 SC743871 c:Director1 2022-09-08 2023-09-30 SC743871 d:CurrentFinancialInstruments 2023-09-30 SC743871 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 SC743871 d:ShareCapital 2022-09-08 2023-09-30 SC743871 d:ShareCapital 2023-09-30 SC743871 d:RetainedEarningsAccumulatedLosses 2022-09-08 2023-09-30 SC743871 d:RetainedEarningsAccumulatedLosses 2023-09-30 SC743871 c:OrdinaryShareClass1 2022-09-08 2023-09-30 SC743871 c:OrdinaryShareClass1 2023-09-30 SC743871 c:FRS102 2022-09-08 2023-09-30 SC743871 c:AuditExempt-NoAccountantsReport 2022-09-08 2023-09-30 SC743871 c:FullAccounts 2022-09-08 2023-09-30 SC743871 c:PrivateLimitedCompanyLtd 2022-09-08 2023-09-30 SC743871 4 2022-09-08 2023-09-30 SC743871 6 2022-09-08 2023-09-30 SC743871 e:PoundSterling 2022-09-08 2023-09-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: SC743871









AD JACKTON 2 LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 30 SEPTEMBER 2023

 
AD JACKTON 2 LIMITED
REGISTERED NUMBER: SC743871

BALANCE SHEET
AS AT 30 SEPTEMBER 2023

2023
Note
£

  

Current assets
  

Debtors: amounts falling due within one year
 5 
4,673,306

Cash at bank and in hand
 6 
60

  
4,673,366

Creditors: amounts falling due within one year
 7 
(4,451)

Net current assets
  
 
 
4,668,915

Total assets less current liabilities
  
4,668,915

  

Net assets
  
4,668,915


Capital and reserves
  

Called up share capital 
 8 
-

Profit and loss account
  
4,668,915

  
4,668,915


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 period 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 4 to 7 form part of these financial statements.
Page 1

 
AD JACKTON 2 LIMITED
REGISTERED NUMBER: SC743871
    
BALANCE SHEET (CONTINUED)
AS AT 30 SEPTEMBER 2023


Page 2

 
AD JACKTON 2 LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE PERIOD ENDED 30 SEPTEMBER 2023


Called up share capital
Profit and loss account
Total equity

£
£
£


Comprehensive income for the period

Profit for the period
-
4,668,915
4,668,915

Shares issued during the period
1
-
1

Shares cancelled during the period
(1)
-
(1)


At 30 September 2023
-
4,668,915
4,668,915

The notes on pages 4 to 7 form part of these financial statements.

Page 3

 
AD JACKTON 2 LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2023

1.


General information

AD Jackton 2 Limited was incorporated on 8 September 2022. This report shows the first accounting period, therefore there are no prior year figures that can be used as comparatives.
AD Jackton 2 Limited is a private company limited by shares incorporated in Scotland, the company registeration number SC743871. 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 £.

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 accouting policies have been applied:

 
2.2

Going concern

The Company is deemed to be a going concern and therefore the accounts have been prepared on the going concern basis. The Director and parent company will pay liabilities as they fall due and fulfil negative reserves through the continued support of cash injections. On the basis of the above, the shareholders consider the Company to be a going concern for the foreseeable future.

 
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 balance sheet date in the countries where the Company operates and generates income.

 
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.

Page 4

 
AD JACKTON 2 LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2023

2.Accounting policies (continued)

 
2.5

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

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 Comprehensive Income 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.

 
2.6

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.

 
2.7

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.

 
2.8

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 average monthly number of employees, including directors, during the period was 2.


4.


Fixed asset investments





Investment property

£





Additions
4,673,366


Disposals
(4,673,366)



At 30 September 2023
-




Page 5

 
AD JACKTON 2 LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2023

5.


Debtors

2023
£


Amounts owed by group undertakings
4,673,306

4,673,306



6.


Cash and cash equivalents

2023
£

Cash at bank and in hand
60

60



7.


Creditors: Amounts falling due within one year

2023
£

Corporation tax
4,451

4,451


Page 6

 
AD JACKTON 2 LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2023

8.


Share capital

2023
£
Allotted, called up and fully paid


1 Ordinary share of £0.01
-



9.


Reserves

Profit and loss account

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


10.


Related party transactions

At the period end, a balance of £8,914 was due from Abbey Developments (Jackton) Limited. The balance is interest free and repayable on demand.
At the period end, a balance of £2,200,000 was due from Abbey Construction Ltd. The balance is interest free and repayable on demand.
At the period end, a balance of £2,435,000 was due from Abbey Developments (Lanark) Ltd. The balance is interest free and repayable on demand.
At the period end, a balance of £29,392 was due from B McCole, a director during the period. The balance is interest free and repayable on demand.

 
Page 7