Caseware UK (AP4) 2023.0.135 2023.0.135 2024-02-292024-02-292023-03-01falseThe principal activity of the company continued to be that of business and domestic software development.54falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 11200584 2023-03-01 2024-02-29 11200584 2022-03-01 2023-02-28 11200584 2024-02-29 11200584 2023-02-28 11200584 c:Director1 2023-03-01 2024-02-29 11200584 d:ComputerEquipment 2023-03-01 2024-02-29 11200584 d:ComputerEquipment 2024-02-29 11200584 d:ComputerEquipment 2023-02-28 11200584 d:CurrentFinancialInstruments 2024-02-29 11200584 d:CurrentFinancialInstruments 2023-02-28 11200584 d:CurrentFinancialInstruments d:WithinOneYear 2024-02-29 11200584 d:CurrentFinancialInstruments d:WithinOneYear 2023-02-28 11200584 d:ShareCapital 2024-02-29 11200584 d:ShareCapital 2023-02-28 11200584 d:RetainedEarningsAccumulatedLosses 2024-02-29 11200584 d:RetainedEarningsAccumulatedLosses 2023-02-28 11200584 d:OtherDeferredTax 2024-02-29 11200584 d:OtherDeferredTax 2023-02-28 11200584 c:OrdinaryShareClass1 2023-03-01 2024-02-29 11200584 c:OrdinaryShareClass1 2024-02-29 11200584 c:OrdinaryShareClass1 2023-02-28 11200584 c:FRS102 2023-03-01 2024-02-29 11200584 c:AuditExempt-NoAccountantsReport 2023-03-01 2024-02-29 11200584 c:FullAccounts 2023-03-01 2024-02-29 11200584 c:PrivateLimitedCompanyLtd 2023-03-01 2024-02-29 11200584 2 2023-03-01 2024-02-29 11200584 e:PoundSterling 2023-03-01 2024-02-29 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 11200584














SCOPEWORKER LIMITED

 
UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29 FEBRUARY 2024

 
SCOPEWORKER LIMITED
REGISTERED NUMBER:11200584

BALANCE SHEET
AS AT 29 FEBRUARY 2024

29 February
28 February
2024
2023
Note
£
£

Fixed assets
  

Tangible assets
  
955
-

  
955
-

Current assets
  

Debtors: amounts falling due within one year
 5 
70,794
31,802

Cash at bank and in hand
 6 
7,070
9,983

  
77,864
41,785

Creditors: amounts falling due within one year
 7 
(21,624)
(38,042)

Net current assets
  
 
 
56,240
 
 
3,743

Total assets less current liabilities
  
57,195
3,743

  

Net assets
  
57,195
3,743


Capital and reserves
  

Called up share capital 
 9 
1,000
1,000

Profit and loss account
  
56,195
2,743

  
57,195
3,743


1

 
SCOPEWORKER LIMITED
REGISTERED NUMBER:11200584
    
BALANCE SHEET (CONTINUED)
AS AT 29 FEBRUARY 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 15 November 2024.




S Blake Yazbeck
Director

The notes on pages 3 to 8 form part of these financial statements.

2

 
SCOPEWORKER LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

1.


General information

Scopeworker Limited is a private company, limited by shares, registered in England and Wales, registration number 11200584
The address of the registered office is Elsley Court, 20-22 Great Titchfield Street, London, W1W 8BE.
The principal activity of the company continued to be that of business and domestic software development.

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

Foreign currency translation

Functional and presentation currency

The company's functional and presentational currency is pound sterling.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Profit and loss account within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

 
2.3

Revenue

Revenue comprises turnover recognised by the company in respect of business and domestic software development, exclusive of Value Added Tax.

 
2.4

Interest income

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

3

 
SCOPEWORKER LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 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

Current and deferred taxation

The tax expense for the year 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 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.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet 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 balance sheet date.

 
2.7

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.

4

 
SCOPEWORKER LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

2.Accounting policies (continued)


2.7
Tangible fixed assets (continued)

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:

Computer 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.

 
2.8

Debtors

Short-term debtors are measured at transaction price, less any impairment. 

 
2.9

Cash

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. 

 
2.10

 Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.11

 Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

 
2.12

 Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.


3.


Employees

The average monthly number of employees, including directors, during the year was 5 (2023 - 4).

5

 
SCOPEWORKER LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

4.


Tangible fixed assets







Computer equipment

£



Cost 


Additions
955



At 29 February 2024

955






Net book value



At 29 February 2024
955



At 28 February 2023
-


5.


Debtors

29 February
28 February
2024
2023
£
£


Trade debtors
62,134
9,419

Other debtors
8,036
22,011

Prepayments
509
-

Deferred taxation
115
372

70,794
31,802



6.


Cash

29 February
28 February
2024
2023
£
£

Cash at bank and in hand
7,070
9,983

7,070
9,983


6

 
SCOPEWORKER LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

7.


Creditors: Amounts falling due within one year

29 February
28 February
2024
2023
£
£

Trade creditors
604
-

Corporation tax
13,750
905

Other taxation and social security
-
12,849

Other creditors
2,770
19,788

Accruals
4,500
4,500

21,624
38,042



8.


Deferred taxation






2024


£






At beginning of year
372


Charged to profit or loss
(257)



At end of year
115

The deferred tax asset is made up as follows:

29 February
28 February
2024
2023
£
£


Short term timing differences
115
372

115
372


9.


Share capital

29 February
28 February
2024
2023
£
£
Allotted, called up and fully paid



1,000 (2023 - 1,000) Ordinary shares of £1.00 each
1,000
1,000


7

 
SCOPEWORKER LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

10.


Pension commitments

The company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the company  in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £16,201 (2023 - £7,415). Contributions totalling £2,720 (2023 - £1,489) were payable to the fund at the balance sheet date and are included in creditors.

 
8