Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-302024-04-302023-05-01falseNo description of principal activity22falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC728811 2023-05-01 2024-04-30 SC728811 2022-04-06 2023-04-30 SC728811 2024-04-30 SC728811 2023-04-30 SC728811 c:Director1 2023-05-01 2024-04-30 SC728811 c:Director2 2023-05-01 2024-04-30 SC728811 c:RegisteredOffice 2023-05-01 2024-04-30 SC728811 d:OfficeEquipment 2023-05-01 2024-04-30 SC728811 d:OfficeEquipment 2024-04-30 SC728811 d:OfficeEquipment 2023-04-30 SC728811 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 SC728811 d:ComputerEquipment 2023-05-01 2024-04-30 SC728811 d:ComputerEquipment 2024-04-30 SC728811 d:ComputerEquipment 2023-04-30 SC728811 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 SC728811 d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 SC728811 d:CurrentFinancialInstruments 2024-04-30 SC728811 d:CurrentFinancialInstruments 2023-04-30 SC728811 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 SC728811 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 SC728811 d:ShareCapital 2024-04-30 SC728811 d:ShareCapital 2023-04-30 SC728811 d:RetainedEarningsAccumulatedLosses 2024-04-30 SC728811 d:RetainedEarningsAccumulatedLosses 2023-04-30 SC728811 c:OrdinaryShareClass1 2023-05-01 2024-04-30 SC728811 c:OrdinaryShareClass1 2024-04-30 SC728811 c:OrdinaryShareClass1 2023-04-30 SC728811 c:FRS102 2023-05-01 2024-04-30 SC728811 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 SC728811 c:FullAccounts 2023-05-01 2024-04-30 SC728811 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 SC728811 e:PoundSterling 2023-05-01 2024-04-30 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC728811










EERIE IDOL GAMES LTD
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

 
EERIE IDOL GAMES LTD
 

COMPANY INFORMATION


Directors
Mr P Clark 
Mr A Mckelvey 




Registered number
SC728811



Registered office
1 St Colme Street
Office 31 - Citibase

Edinburgh

EH3 6AA




Accountants
EQ Accountants Limited
Chartered Accountants

Pentland House

Saltire Centre

Glenrothes

Fife

KY6 2AH





 
EERIE IDOL GAMES LTD
REGISTERED NUMBER: SC728811

STATEMENT OF FINANCIAL POSITION
AS AT 30 APRIL 2024

2024
2023
£
£

Fixed assets
  

Tangible assets
 4 
2,558
-

  
2,558
-

Current assets
  

Debtors: amounts falling due within one year
 5 
78,009
-

Cash at bank and in hand
  
290,867
1,364

  
368,876
1,364

Creditors: amounts falling due within one year
 6 
(397,316)
(9,089)

Net current liabilities
  
 
 
(28,440)
 
 
(7,725)

Total assets less current liabilities
  
(25,882)
(7,725)

  

Net liabilities
  
(25,882)
(7,725)


Capital and reserves
  

Called up share capital 
 7 
100
100

Profit and loss account
  
(25,982)
(7,825)

  
(25,882)
(7,725)


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 comprehensive income 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 13 January 2025.




Mr A Mckelvey
Director

The notes on pages 3 to 5 form part of these financial statements.
Page 1

 
EERIE IDOL GAMES LTD
REGISTERED NUMBER: SC728811

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 APRIL 2024


Page 2

 
EERIE IDOL GAMES LTD
 

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

1.


General information

The Company is limited by shares and incorporated in Scotland, registration number SC728811. The registered office address is 1 St Colme Steet, Office 31 - Citibase, Edinburgh, EH3 6AA.
 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 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

Going concern

The finanacial statements have been prepared on a going concern basis despite the Company reporting net liabilities of £25,882. The Company meets its day to day working capital requirements through support from the directors. At the time of approving the financial statements, the directors have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future.

 
2.3

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 reporting 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 reporting 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 reporting date.

Page 3

 
EERIE IDOL GAMES LTD
 

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

2.Accounting policies (continued)

 
2.4

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%
straight line
Computer equipment
-
20%
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.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 2). 


4.


Tangible fixed assets





Office equipment
Computer equipment
Total

£
£
£



Cost or valuation


Additions
1,237
1,457
2,694



At 30 April 2024

1,237
1,457
2,694



Depreciation


Charge for the year on owned assets
61
75
136



At 30 April 2024

61
75
136



Net book value



At 30 April 2024
1,176
1,382
2,558



At 30 April 2023
-
-
-

Page 4

 
EERIE IDOL GAMES LTD
 

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

5.


Debtors

2024
2023
£
£


Other debtors
1,613
-

Prepayments and accrued income
70,301
-

Deferred taxation
6,095
-

78,009
-



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other taxation and social security
646
-

Other creditors
1,993
7,649

Accruals and deferred income
394,677
1,440

397,316
9,089



7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 (2023 - 100) Ordinary shares of £1.00 each
100
100


Page 5