Caseware UK (AP4) 2023.0.135 2023.0.135 2024-01-312024-01-312falseNo description of principal activity2023-02-01falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC755452 2023-01-31 SC755452 2023-02-01 2024-01-31 SC755452 2022-02-01 2023-01-31 SC755452 2024-01-31 SC755452 c:Director1 2023-02-01 2024-01-31 SC755452 c:Director1 2024-01-31 SC755452 c:Director2 2023-02-01 2024-01-31 SC755452 c:Director2 2024-01-31 SC755452 c:Director3 2023-02-01 2024-01-31 SC755452 c:Director3 2024-01-31 SC755452 c:RegisteredOffice 2023-02-01 2024-01-31 SC755452 d:OfficeEquipment 2023-02-01 2024-01-31 SC755452 d:OfficeEquipment 2024-01-31 SC755452 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-02-01 2024-01-31 SC755452 d:CurrentFinancialInstruments 2024-01-31 SC755452 d:CurrentFinancialInstruments d:WithinOneYear 2024-01-31 SC755452 d:ShareCapital 2024-01-31 SC755452 d:RetainedEarningsAccumulatedLosses 2024-01-31 SC755452 c:OrdinaryShareClass1 2023-02-01 2024-01-31 SC755452 c:OrdinaryShareClass1 2024-01-31 SC755452 c:FRS102 2023-02-01 2024-01-31 SC755452 c:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 SC755452 c:FullAccounts 2023-02-01 2024-01-31 SC755452 c:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 SC755452 2 2023-02-01 2024-01-31 SC755452 e:PoundSterling 2023-02-01 2024-01-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC755452










SALUS PRIMUM LIMITED
FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JANUARY 2024

 
SALUS PRIMUM LIMITED
 

COMPANY INFORMATION


Directors
Mr A Perry (appointed 16 January 2023)
Miss A Perry (appointed 2 November 2023)
Mrs B Perry (appointed 8 October 2023)




Registered number
SC755452



Registered office
Pentland House
Saltire Centre

Glenrothes

KY6 2AH




Accountants
EQ Accountants Limited
Chartered Accountants

Pentland House

Saltire Centre

Glenrothes

Fife

KY6 2AH





 
SALUS PRIMUM LIMITED
REGISTERED NUMBER: SC755452

STATEMENT OF FINANCIAL POSITION
AS AT 31 JANUARY 2024

2024
£

Fixed assets
  

Tangible assets
 4 
3,990

  
3,990

Current assets
  

Debtors: amounts falling due within one year
 5 
15,471

Cash at bank and in hand
  
51,138

  
66,609

Creditors: amounts falling due within one year
 6 
(21,908)

Net current assets
  
 
 
44,701

Total assets less current liabilities
  
48,691

Provisions for liabilities
  

Deferred tax
  
(998)

  
 
 
(998)

Net assets
  
47,693


Capital and reserves
  

Called up share capital 
  
100

Profit and loss account
  
47,593

  
47,693


Page 1

 
SALUS PRIMUM LIMITED
REGISTERED NUMBER: SC755452

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 JANUARY 2024

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 income and retained earnings 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 4 October 2024.




Mr A Perry
Mrs B Perry
Director
Director

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

Page 2

 
SALUS PRIMUM LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JANUARY 2024

1.


General information

Salus Primum Limited is a private company, limited by shares, incorporated in Scotland with registration number SC755452. The registered office is Pentland House, Saltire Centre, Glenrothes, Scotland, KY6 2AH.
The Company's functional and presentational currency is GBP.

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

Turnover

Turnover 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. Turnover 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

Turnover 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

Interest income

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

 
2.4

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 Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

Page 3

 
SALUS PRIMUM LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JANUARY 2024

2.Accounting policies (continued)

 
2.5

Current and deferred taxation

The tax expense for the period comprises current and deferred tax. 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 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.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

 
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
-
33%
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.

Page 4

 
SALUS PRIMUM LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JANUARY 2024

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 Statement of financial position 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.

 
2.8

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees



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


4.


Tangible fixed assets





Office equipment

£



Cost or valuation


Additions
4,326



At 31 January 2024

4,326



Depreciation


Charge for the period on owned assets
336



At 31 January 2024

336



Net book value



At 31 January 2024
3,990

Page 5

 
SALUS PRIMUM LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JANUARY 2024

5.


Debtors

2024
£


Trade debtors
11,374

Other debtors
4,097

15,471


Included within other debtors is directors' loan balances of £4,097, which was repaid in September 2024.


6.


Creditors: Amounts falling due within one year

2024
£

Trade creditors
221

Other taxation and social security
19,167

Other creditors
600

Accruals and deferred income
1,920

21,908



7.


Share capital

2024
£
Allotted, called up and fully paid


100 Ordinary shares of £1.00 each
100


During the period, 100 Ordinary shares of £1.00 each were issued and fully paid.


Page 6