Caseware UK (AP4) 2023.0.135 2023.0.135 2024-07-312024-07-312023-08-01falseNo description of principal activity22truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC540619 2023-08-01 2024-07-31 SC540619 2022-08-01 2023-07-31 SC540619 2024-07-31 SC540619 2023-07-31 SC540619 c:Director1 2023-08-01 2024-07-31 SC540619 c:Director2 2023-08-01 2024-07-31 SC540619 c:RegisteredOffice 2023-08-01 2024-07-31 SC540619 d:FurnitureFittings 2023-08-01 2024-07-31 SC540619 d:FurnitureFittings 2024-07-31 SC540619 d:FurnitureFittings 2023-07-31 SC540619 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-08-01 2024-07-31 SC540619 d:ComputerEquipment 2023-08-01 2024-07-31 SC540619 d:ComputerEquipment 2024-07-31 SC540619 d:ComputerEquipment 2023-07-31 SC540619 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-08-01 2024-07-31 SC540619 d:OwnedOrFreeholdAssets 2023-08-01 2024-07-31 SC540619 d:CurrentFinancialInstruments 2024-07-31 SC540619 d:CurrentFinancialInstruments 2023-07-31 SC540619 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 SC540619 d:CurrentFinancialInstruments d:WithinOneYear 2023-07-31 SC540619 d:ShareCapital 2024-07-31 SC540619 d:ShareCapital 2023-07-31 SC540619 d:RetainedEarningsAccumulatedLosses 2024-07-31 SC540619 d:RetainedEarningsAccumulatedLosses 2023-07-31 SC540619 c:OrdinaryShareClass1 2023-08-01 2024-07-31 SC540619 c:OrdinaryShareClass1 2024-07-31 SC540619 c:OrdinaryShareClass1 2023-07-31 SC540619 c:FRS102 2023-08-01 2024-07-31 SC540619 c:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 SC540619 c:FullAccounts 2023-08-01 2024-07-31 SC540619 c:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 SC540619 e:PoundSterling 2023-08-01 2024-07-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC540619










IRVINE DALLAS MEDICAL LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

 
IRVINE DALLAS MEDICAL LIMITED
 

COMPANY INFORMATION


Directors
Dr N Irvine 
Dr Y McWilliams 




Registered number
SC540619



Registered office
Unit 14 City Quay
Camperdown Street

Dundee

DD1 3JA




Accountants
EQ Accountants Limited
Chartered Accountants

14 City Quay

Dundee

DD1 3JA





 
IRVINE DALLAS MEDICAL LIMITED
REGISTERED NUMBER: SC540619

STATEMENT OF FINANCIAL POSITION
AS AT 31 JULY 2024

2024
2023
£
£

Fixed assets
  

Tangible assets
 4 
311
625

  
311
625

Current assets
  

Debtors: amounts falling due within one year
 5 
238
444

Cash at bank and in hand
  
4
889

  
242
1,333

Creditors: amounts falling due within one year
 6 
(9,375)
(8,711)

Net current liabilities
  
 
 
(9,133)
 
 
(7,378)

Total assets less current liabilities
  
(8,822)
(6,753)

Provisions for liabilities
  

Deferred tax
  
(54)
(119)

  
 
 
(54)
 
 
(119)

Net liabilities
  
(8,876)
(6,872)


Capital and reserves
  

Called up share capital 
 7 
100
100

Profit and loss account
  
(8,976)
(6,972)

  
(8,876)
(6,872)


Page 1

 
IRVINE DALLAS MEDICAL LIMITED
REGISTERED NUMBER: SC540619

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 JULY 2024

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 21 January 2025.




Dr N Irvine
Director

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

Page 2

 
IRVINE DALLAS MEDICAL LIMITED
 

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

1.


General information

Irvine Dallas Medical Limited is a private company, limited by shares, domiciled in Scotland with registration number SC540619. The registered office is Unit 14 City Quay, Camperdown Street, Dundee, United Kingdom, DD1 3JA. 

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

As at 31 July 2024 the Balance Sheet reports a net liability position. The company can only continue to operate with the support of the directors, who have confirmed that they will continue to financially support the company for the forseeable future. Therefore, the company will continue to adopt the going concern basis for the preperation of the financial statements.

 
2.3

Turnover

Turnover  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. Turnover  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

Turnover  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.

Page 3

 
IRVINE DALLAS MEDICAL LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 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:

Fixtures and fittings
-
33%
straight line
Computer equipment
-
33%
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.

 
2.5

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 4

 
IRVINE DALLAS MEDICAL LIMITED
 

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

3.


Employees




The average monthly number of employees, including the directors, during the year was as follows:


        2024
        2023
            No.
            No.







Employees
2
2


4.


Tangible fixed assets





Fixtures and fittings
Computer equipment
Total

£
£
£



Cost or valuation


At 1 August 2023
728
3,899
4,627



At 31 July 2024

728
3,899
4,627



Depreciation


At 1 August 2023
241
3,761
4,002


Charge for the year on owned assets
241
73
314



At 31 July 2024

482
3,834
4,316



Net book value



At 31 July 2024
246
65
311



At 31 July 2023
487
138
625

Page 5

 
IRVINE DALLAS MEDICAL LIMITED
 

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

5.


Debtors

2024
2023
£
£


Other debtors
238
444

238
444



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other taxation and social security
-
235

Other creditors
8,823
8,062

Accruals and deferred income
552
414

9,375
8,711



7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 (2023 - 100) Ordinary shares of £1 each
100
100



Page 6