Caseware UK (AP4) 2023.0.135 2023.0.135 2023-11-302023-11-3012022-12-01falseNo description of principal activity1falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC582411 2022-12-01 2023-11-30 SC582411 2021-12-01 2022-11-30 SC582411 2023-11-30 SC582411 2022-11-30 SC582411 c:Director1 2022-12-01 2023-11-30 SC582411 c:RegisteredOffice 2022-12-01 2023-11-30 SC582411 d:OfficeEquipment 2022-12-01 2023-11-30 SC582411 d:OfficeEquipment 2023-11-30 SC582411 d:OfficeEquipment 2022-11-30 SC582411 d:OfficeEquipment d:OwnedOrFreeholdAssets 2022-12-01 2023-11-30 SC582411 d:CurrentFinancialInstruments 2023-11-30 SC582411 d:CurrentFinancialInstruments 2022-11-30 SC582411 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 SC582411 d:CurrentFinancialInstruments d:WithinOneYear 2022-11-30 SC582411 d:ShareCapital 2023-11-30 SC582411 d:ShareCapital 2022-11-30 SC582411 d:RetainedEarningsAccumulatedLosses 2023-11-30 SC582411 d:RetainedEarningsAccumulatedLosses 2022-11-30 SC582411 c:OrdinaryShareClass1 2022-12-01 2023-11-30 SC582411 c:OrdinaryShareClass1 2023-11-30 SC582411 c:OrdinaryShareClass1 2022-11-30 SC582411 c:FRS102 2022-12-01 2023-11-30 SC582411 c:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 SC582411 c:FullAccounts 2022-12-01 2023-11-30 SC582411 c:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 SC582411 e:PoundSterling 2022-12-01 2023-11-30 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC582411










EMAC PLANNING & DEVELOPMENT LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

 
EMAC PLANNING & DEVELOPMENT LIMITED
 

COMPANY INFORMATION


Director
Mr E MacLean 




Registered number
SC582411



Registered office
14 City Quay

Dundee

DD1 3JA




Accountants
EQ Accountants Limited
Chartered Accountants

14 City Quay

Dundee

DD1 3JA





 
EMAC PLANNING & DEVELOPMENT LIMITED
REGISTERED NUMBER: SC582411

STATEMENT OF FINANCIAL POSITION
AS AT 30 NOVEMBER 2023

2023
2022
£
£

Fixed assets
  

Tangible assets
 4 
20,752
23,738

  
20,752
23,738

Current assets
  

Debtors: amounts falling due within one year
 5 
21,590
30,693

Cash at bank and in hand
  
95,496
140,736

  
117,086
171,429

Creditors: amounts falling due within one year
 6 
(6,490)
(5,670)

Net current assets
  
 
 
110,596
 
 
165,759

Total assets less current liabilities
  
131,348
189,497

  

Net assets
  
131,348
189,497


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
131,248
189,397

  
131,348
189,497


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 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 28 November 2024.




Mr E MacLean
Director

The notes on pages 2 to 5 form part of these financial statements.

Page 1

 
EMAC PLANNING & DEVELOPMENT LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

1.


General information

EMAC Planning & Development Limited is a private company, limited by shares, domiciled in Scotland with registration number SC582411. The registered office is 14 City Quay, Dundee, DD1 3JA. 

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

Revenue

Revenue 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. Revenue 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

Revenue 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

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
-
20%

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 2

 
EMAC PLANNING & DEVELOPMENT LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

2.Accounting policies (continued)

 
2.4

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.

 
2.5

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.

 
2.7

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 1 (2022 - 1).

Page 3

 
EMAC PLANNING & DEVELOPMENT LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

4.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 December 2022
31,752


Additions
4,206



At 30 November 2023

35,958



Depreciation


At 1 December 2022
8,014


Charge for the year
7,192



At 30 November 2023

15,206



Net book value



At 30 November 2023
20,752



At 30 November 2022
23,738


5.


Debtors

2023
2022
£
£


Trade debtors
5,580
6,024

Other debtors
15,702
24,669

Prepayments and accrued income
308
-

21,590
30,693



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Other taxation and social security
5,515
4,732

Other creditors
-
13

Accruals and deferred income
975
925

6,490
5,670


Page 4

 
EMAC PLANNING & DEVELOPMENT LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

7.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



100 (2022 - 100) Ordinary Shares shares of £1.00 each
100
100



Page 5