Caseware UK (AP4) 2023.0.135 2023.0.135 2024-10-312024-10-312023-05-01falseNo description of principal activity11truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 12224722 2023-05-01 2024-10-31 12224722 2022-05-01 2023-04-30 12224722 2024-10-31 12224722 2023-04-30 12224722 c:Director1 2023-05-01 2024-10-31 12224722 d:CurrentFinancialInstruments 2024-10-31 12224722 d:CurrentFinancialInstruments 2023-04-30 12224722 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-31 12224722 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 12224722 d:ShareCapital 2024-10-31 12224722 d:ShareCapital 2023-04-30 12224722 d:RetainedEarningsAccumulatedLosses 2024-10-31 12224722 d:RetainedEarningsAccumulatedLosses 2023-04-30 12224722 c:OrdinaryShareClass1 2023-05-01 2024-10-31 12224722 c:OrdinaryShareClass1 2024-10-31 12224722 c:OrdinaryShareClass1 2023-04-30 12224722 c:OrdinaryShareClass2 2023-05-01 2024-10-31 12224722 c:OrdinaryShareClass2 2024-10-31 12224722 c:OrdinaryShareClass2 2023-04-30 12224722 c:FRS102 2023-05-01 2024-10-31 12224722 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-10-31 12224722 c:FullAccounts 2023-05-01 2024-10-31 12224722 c:PrivateLimitedCompanyLtd 2023-05-01 2024-10-31 12224722 2 2023-05-01 2024-10-31 12224722 6 2023-05-01 2024-10-31 12224722 e:PoundSterling 2023-05-01 2024-10-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 12224722










S C WHITTALL LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 OCTOBER 2024

 
S C WHITTALL LIMITED
REGISTERED NUMBER: 12224722

BALANCE SHEET
AS AT 31 OCTOBER 2024

31 October
30 April
2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
-
23,140

  
-
23,140

Current assets
  

Debtors: amounts falling due within one year
 5 
3,334
-

Cash at bank and in hand
 6 
-
4,311

  
3,334
4,311

Creditors: amounts falling due within one year
 7 
-
(21,590)

Net current assets/(liabilities)
  
 
 
3,334
 
 
(17,279)

Total assets less current liabilities
  
3,334
5,861

  

Net assets
  
3,334
5,861


Capital and reserves
  

Called up share capital 
 8 
1
1

Profit and loss account
  
3,333
5,860

  
3,334
5,861


Page 1

 
S C WHITTALL LIMITED
REGISTERED NUMBER: 12224722
    
BALANCE SHEET (CONTINUED)
AS AT 31 OCTOBER 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 period 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 by: 




S C Whittall
Director

Date: 13 January 2025

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

Page 2

 
S C WHITTALL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2024

1.


General information

S C Whittall Limited, 12224722, is a private limited company, limited by shares, incorporated in England and Wales with its registered office and principle place of business at Bath Street Offices, Bath Street, Hereford, Herefordshire, HR1 2GY.

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:

 
2.3

Interest income

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

 
2.4

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.

 
2.5

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 balance sheet date in the countries where the Company operates and generates income.


Page 3

 
S C WHITTALL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2024

2.Accounting policies (continued)

 
2.6

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Profit and loss account for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
2.7

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.

 
2.8

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.

 
2.9

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.

 
2.10

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 period was 1 (2023 - 1).

Page 4

 
S C WHITTALL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2024

4.


Fixed asset investments








Unlisted investments

£





At 1 May 2023
23,140


Additions
(23,140)



At 31 October 2024
-





5.


Debtors

31 October
30 April
2024
2023
£
£


Other debtors
3,334
-

3,334
-



6.


Cash and cash equivalents

31 October
30 April
2024
2023
£
£

Cash at bank and in hand
-
4,311

-
4,311



7.


Creditors: Amounts falling due within one year

31 October
30 April
2024
2023
£
£

Other taxation and social security
-
10,476

Other creditors
-
10,370

Accruals and deferred income
-
744

-
21,590


Page 5

 
S C WHITTALL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2024

8.


Share capital

31 October
30 April
2024
2023
£
£
Allotted, called up and fully paid



1 (2023 - 1) Ordinary A Shares share of £0.90
0.90
0.90
1 (2023 - 1) Ordinary B Shares share of £0.10
0.10
0.10

1.00

1.00


 
Page 6