Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-31trueNo description of principal activity2023-04-01false33trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC647656 2023-04-01 2024-03-31 SC647656 2022-04-01 2023-03-31 SC647656 2024-03-31 SC647656 2023-03-31 SC647656 c:Director1 2023-04-01 2024-03-31 SC647656 c:Director2 2023-04-01 2024-03-31 SC647656 c:Director3 2023-04-01 2024-03-31 SC647656 c:RegisteredOffice 2023-04-01 2024-03-31 SC647656 d:OfficeEquipment 2023-04-01 2024-03-31 SC647656 d:OfficeEquipment 2024-03-31 SC647656 d:OfficeEquipment 2023-03-31 SC647656 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 SC647656 d:ComputerEquipment 2023-04-01 2024-03-31 SC647656 d:ComputerEquipment 2024-03-31 SC647656 d:ComputerEquipment 2023-03-31 SC647656 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 SC647656 d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 SC647656 d:CurrentFinancialInstruments 2024-03-31 SC647656 d:CurrentFinancialInstruments 2023-03-31 SC647656 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 SC647656 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 SC647656 d:ShareCapital 2024-03-31 SC647656 d:ShareCapital 2023-03-31 SC647656 d:RetainedEarningsAccumulatedLosses 2024-03-31 SC647656 d:RetainedEarningsAccumulatedLosses 2023-03-31 SC647656 c:OrdinaryShareClass1 2023-04-01 2024-03-31 SC647656 c:OrdinaryShareClass1 2024-03-31 SC647656 c:OrdinaryShareClass1 2023-03-31 SC647656 c:FRS102 2023-04-01 2024-03-31 SC647656 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 SC647656 c:FullAccounts 2023-04-01 2024-03-31 SC647656 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 SC647656 2 2023-04-01 2024-03-31 SC647656 e:PoundSterling 2023-04-01 2024-03-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC647656










PETA HAY CONSULTANCY LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

 
PETA HAY CONSULTANCY LIMITED
 

COMPANY INFORMATION


Directors
Mrs P Hay 
Mr F McLaren 
Miss G McLaren 




Registered number
SC647656



Registered office
14 City Quay

Dundee

DD1 3JA




Accountants
EQ Accountants Limited
Chartered Accountants

14 City Quay

Dundee

DD1 3JA





 
PETA HAY CONSULTANCY LIMITED
REGISTERED NUMBER: SC647656

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2024

2024
2023
£
£

Fixed assets
  

Tangible fixed assets
  
1,395
2,198

  
1,395
2,198

Current assets
  

Debtors: amounts falling due within one year
 5 
-
684

Bank and cash balances
  
82,204
95,868

  
82,204
96,552

Creditors: amounts falling due within one year
 6 
(20,470)
(14,978)

Net current assets
  
 
 
61,734
 
 
81,574

Total assets less current liabilities
  
63,129
83,772

  

Net assets
  
63,129
83,772


Capital and reserves
  

Called up share capital 
 7 
100
100

Profit and loss account
  
63,029
83,672

  
63,129
83,772


Page 1

 
PETA HAY CONSULTANCY LIMITED
REGISTERED NUMBER: SC647656

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 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 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 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 25 October 2024.




Mrs P Hay
Director

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

Page 2

 
PETA HAY CONSULTANCY LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

Peta Hay Consultancy Limited is a private company, limited by shares, domiciled in Scotland with registration number SC647656. The registered office is 14 City Quay, Dundee, United Kingdom, DD1 3JA. The trading address is Maspie House, High Street, Falkland, Fife, KY15 7BU.

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 turnover 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 turnover 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 turnover 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

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 reporting date in the countries where the Company operates and generates income.

Page 3

 
PETA HAY CONSULTANCY LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.5

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 at the following rates:

Office equipment
-
33.33%
Computer equipment
-
50.00%

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.

 
2.6

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 year was 3 (2023 - 3).

Page 4

 
PETA HAY CONSULTANCY LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

4.


Tangible fixed assets





Office equipment
Computer equipment
Total

£
£
£



Cost or valuation


At 1 April 2023
5,453
1,609
7,062


Additions
1,527
-
1,527



At 31 March 2024

6,980
1,609
8,589



Depreciation


At 1 April 2023
3,660
1,204
4,864


Charge for the year on owned assets
1,925
405
2,330



At 31 March 2024

5,585
1,609
7,194



Net book value



At 31 March 2024
1,395
-
1,395



At 31 March 2023
1,793
405
2,198


5.


Debtors

2024
2023
£
£


Other debtors
-
684

-
684


Page 5

 
PETA HAY CONSULTANCY LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other taxation and social security
12,956
11,678

Other creditors
4,064
-

Accruals and deferred income
3,450
3,300

20,470
14,978



7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 (2023 - 100) Ordinary shares of £1.00 each
100
100



Page 6