Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-31false2023-04-01false5No description of principal activitytruefalseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. SC765851 2023-03-31 SC765851 2023-04-01 2024-03-31 SC765851 2022-04-01 2023-03-31 SC765851 2024-03-31 SC765851 c:Director1 2023-04-01 2024-03-31 SC765851 c:Director1 2024-03-31 SC765851 c:Director2 2023-04-01 2024-03-31 SC765851 c:Director2 2024-03-31 SC765851 c:Director3 2023-04-01 2024-03-31 SC765851 c:Director3 2024-03-31 SC765851 c:Director4 2023-04-01 2024-03-31 SC765851 c:Director4 2024-03-31 SC765851 c:Director5 2023-04-01 2024-03-31 SC765851 c:Director5 2024-03-31 SC765851 c:RegisteredOffice 2023-04-01 2024-03-31 SC765851 d:CurrentFinancialInstruments 2024-03-31 SC765851 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 SC765851 d:ShareCapital 2024-03-31 SC765851 d:RetainedEarningsAccumulatedLosses 2024-03-31 SC765851 c:OrdinaryShareClass1 2023-04-01 2024-03-31 SC765851 c:OrdinaryShareClass1 2024-03-31 SC765851 c:FRS102 2023-04-01 2024-03-31 SC765851 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 SC765851 c:FullAccounts 2023-04-01 2024-03-31 SC765851 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 SC765851 e:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:shares xbrli:pure
Registered number: SC765851










FIRST AID PERTHSHIRE LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

 
FIRST AID PERTHSHIRE LIMITED
 

COMPANY INFORMATION


Directors
P Richardson (appointed 13 April 2023)
A Richardson (appointed 13 April 2023, resigned 1 April 2024)
N Richardson (appointed 13 April 2023)
J Richardson (appointed 13 April 2023)
H Richardson (appointed 13 April 2023)




Registered number
SC765851



Registered office
Unit 14 City Quay

Dundee

DD1 3JA




Accountants
EQ Accountants Limited
Chartered Accountants

14 City Quay

Dundee

DD1 3JA





 
FIRST AID PERTHSHIRE LIMITED
REGISTERED NUMBER: SC765851

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2024

2024
£

  

Current assets
  

Debtors: amounts falling due within one year
  
4,075

Cash at bank and in hand
  
3,456

  
7,531

Creditors: amounts falling due within one year
 5 
(8,282)

Net current (liabilities)/assets
  
 
 
(751)

Total assets less current liabilities
  
(751)

  

Net (liabilities)/assets
  
(751)


Capital and reserves
  

Called up share capital 
  
100

Profit and loss account
  
(851)

  
(751)


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 3 December 2024.




P Richardson
Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
FIRST AID PERTHSHIRE LIMITED
 

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

1.


General information

First Aid Perthshire Limited is a private company, limited by shares, incorporated in Scotland with registration number SC765851.  The registered office is Unit 14 City Quay, Dundee, DD1 3JA. 
The financial statements are presented in Sterling which is the funcational 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 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

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
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 2

 
FIRST AID PERTHSHIRE LIMITED
 

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

2.Accounting policies (continued)

 
2.5

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.


3.


Employees




The average monthly number of employees, including directors, during the year was 5.


4.


Debtors

2024
£


Other debtors
4,075

4,075



5.


Creditors: Amounts falling due within one year

2024
£

Trade creditors
60

Other taxation and social security
699

Other creditors
5,123

Accruals and deferred income
2,400

8,282


Page 3

 
FIRST AID PERTHSHIRE LIMITED
 

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

6.


Share capital

2024
£
Allotted, called up and fully paid


100 Ordinary shares of £1.00 each
100


On incorporation, 100 shares were issued at par value.


Page 4