Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-302024-04-3022falseNo description of principal activity2023-05-01falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. SC684261 2023-05-01 2024-04-30 SC684261 2022-05-01 2023-04-30 SC684261 2024-04-30 SC684261 2023-04-30 SC684261 c:Director1 2023-05-01 2024-04-30 SC684261 c:Director2 2023-05-01 2024-04-30 SC684261 c:RegisteredOffice 2023-05-01 2024-04-30 SC684261 d:CurrentFinancialInstruments 2024-04-30 SC684261 d:CurrentFinancialInstruments 2023-04-30 SC684261 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 SC684261 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 SC684261 d:ShareCapital 2024-04-30 SC684261 d:ShareCapital 2023-04-30 SC684261 d:CapitalRedemptionReserve 2024-04-30 SC684261 d:CapitalRedemptionReserve 2023-04-30 SC684261 d:RetainedEarningsAccumulatedLosses 2024-04-30 SC684261 d:RetainedEarningsAccumulatedLosses 2023-04-30 SC684261 c:OrdinaryShareClass1 2023-05-01 2024-04-30 SC684261 c:OrdinaryShareClass1 2024-04-30 SC684261 c:OrdinaryShareClass1 2023-04-30 SC684261 c:OrdinaryShareClass2 2023-05-01 2024-04-30 SC684261 c:OrdinaryShareClass2 2024-04-30 SC684261 c:OrdinaryShareClass2 2023-04-30 SC684261 c:OrdinaryShareClass3 2023-05-01 2024-04-30 SC684261 c:OrdinaryShareClass3 2024-04-30 SC684261 c:OrdinaryShareClass3 2023-04-30 SC684261 c:FRS102 2023-05-01 2024-04-30 SC684261 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 SC684261 c:FullAccounts 2023-05-01 2024-04-30 SC684261 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 SC684261 6 2023-05-01 2024-04-30 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC684261










SMYKKER CORP LTD
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

 
SMYKKER CORP LTD
 

COMPANY INFORMATION


Directors
Mr C C Jessop 
Mrs S Jessop 




Registered number
SC684261



Registered office
Pentland House
Saltire Centre

Glenrothes

KY6 2AH




Accountants
EQ Accountants Limited
Chartered Accountants

Pentland House

Saltire Centre

Glenrothes

Fife

KY6 2AH





 
SMYKKER CORP LTD
REGISTERED NUMBER: SC684261

STATEMENT OF FINANCIAL POSITION
AS AT 30 APRIL 2024

2024
2023
£
£

Fixed assets
  

Investments
 4 
615,221
615,221

  
615,221
615,221

  

Creditors: amounts falling due within one year
 5 
(78,755)
(96,184)

Net current liabilities
  
 
 
(78,755)
 
 
(96,184)

Total assets less current liabilities
  
536,466
519,037

  

Net assets
  
536,466
519,037


Capital and reserves
  

Called up share capital 
 6 
200,001
200,001

Capital redemption reserve
  
50,000
50,000

Profit and loss account
  
286,465
269,036

  
536,466
519,037


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 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: 




Mrs S Jessop
Director

Date: 13 January 2025

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

Page 1

 
SMYKKER CORP LTD
 

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

1.


General information

Smykker Corp Ltd is a private company, limited by shares, incorporated in Scotland with registration number SC684261. The registered office is Pentland House, Saltire Centre, Glenrothes, KY6 2AH.
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

Exemption from preparing consolidated financial statements

The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.

 
2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.4

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.

 
2.5

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 2 (2023 - 2).

Page 2

 
SMYKKER CORP LTD
 

 
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
615,221



At 30 April 2024
615,221





5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other creditors
78,755
96,184

78,755
96,184



6.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



75 (2023 - 75) Ordinary A shares of £0.01 each
1
1
25 (2023 - 25) Ordinary B shares of £0.01 each
-
-
200,000 (2023 - 200,000) Preferred shares of £1.00 each
200,000
200,000

200,001

200,001



Page 3