Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-302024-04-30falseNo description of principal activitytrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2023-05-0111false SC687510 2023-05-01 2024-04-30 SC687510 2022-05-01 2023-04-30 SC687510 2024-04-30 SC687510 2023-04-30 SC687510 c:Director1 2023-05-01 2024-04-30 SC687510 c:RegisteredOffice 2023-05-01 2024-04-30 SC687510 d:ShareCapital 2024-04-30 SC687510 d:ShareCapital 2023-04-30 SC687510 c:OrdinaryShareClass1 2023-05-01 2024-04-30 SC687510 c:OrdinaryShareClass1 2024-04-30 SC687510 c:OrdinaryShareClass1 2023-04-30 SC687510 c:FRS102 2023-05-01 2024-04-30 SC687510 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 SC687510 c:FullAccounts 2023-05-01 2024-04-30 SC687510 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 SC687510 6 2023-05-01 2024-04-30 SC687510 e:PoundSterling 2023-05-01 2024-04-30 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC687510










SW (SCOTLAND) HOLDINGS LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

 
SW (SCOTLAND) HOLDINGS LIMITED
 

COMPANY INFORMATION


Director
Mr S D D Whyte 




Registered number
SC687510



Registered office
5-10 Dock Place

Edinburgh

United Kingdom

EH6 6LU




Accountants
EQ Accountants Limited
Chartered Accountants

Pentland House

Saltire Centre

Glenrothes

Fife

KY6 2AH





 
SW (SCOTLAND) HOLDINGS LIMITED
REGISTERED NUMBER: SC687510

STATEMENT OF FINANCIAL POSITION
AS AT 30 APRIL 2024

2024
2023
£
£

Fixed assets
  

Investments
 4 
617,750
617,750

  
617,750
617,750

  

Total assets less current liabilities
  
 
617,750
 
617,750

  

Net assets
  
617,750
617,750


Capital and reserves
  

Called up share capital 
 5 
617,750
617,750

  
617,750
617,750


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 14 November 2024.




Mr S D D Whyte
Director

The notes on pages 2 to 3 form part of these financial statements.

Page 1

 
SW (SCOTLAND) HOLDINGS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.


General information

SW (Scotland) Holdings Limited is limited by shares and incorporated in Scotland with registration number SC687510. The address of the registered office is 5-10 Dock Place, Edinburgh, United Kingdom, EH6 6LU.
The financial statements are presented in Sterling which is the functional currency of the company and 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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.3

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.

 
2.4

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 (2023 - 1).

Page 2

 
SW (SCOTLAND) HOLDINGS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 May 2023
617,750



At 30 April 2024
617,750





5.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



617,750 (2023 - 617,750) Ordinary shares of £1.00 each
617,750
617,750


Page 3