Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-302024-04-302023-05-01falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.No description of principal activity11falsetruefalse SC564088 2023-05-01 2024-04-30 SC564088 2022-04-01 2023-04-30 SC564088 2024-04-30 SC564088 2023-04-30 SC564088 c:Director1 2023-05-01 2024-04-30 SC564088 c:RegisteredOffice 2023-05-01 2024-04-30 SC564088 d:ComputerSoftware 2024-04-30 SC564088 d:ComputerSoftware 2023-04-30 SC564088 d:CurrentFinancialInstruments 2024-04-30 SC564088 d:CurrentFinancialInstruments 2023-04-30 SC564088 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 SC564088 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 SC564088 d:ShareCapital 2024-04-30 SC564088 d:ShareCapital 2023-04-30 SC564088 d:RetainedEarningsAccumulatedLosses 2024-04-30 SC564088 d:RetainedEarningsAccumulatedLosses 2023-04-30 SC564088 c:OrdinaryShareClass1 2023-05-01 2024-04-30 SC564088 c:OrdinaryShareClass1 2024-04-30 SC564088 c:OrdinaryShareClass1 2023-04-30 SC564088 c:FRS102 2023-05-01 2024-04-30 SC564088 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 SC564088 c:FullAccounts 2023-05-01 2024-04-30 SC564088 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 SC564088 d:ComputerSoftware d:ExternallyAcquiredIntangibleAssets 2023-05-01 2024-04-30 SC564088 d:ComputerSoftware d:OwnedIntangibleAssets 2023-05-01 2024-04-30 SC564088 e:PoundSterling 2023-05-01 2024-04-30 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC564088










SLR INTERIOR DESIGN
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

 
SLR INTERIOR DESIGN
 

COMPANY INFORMATION


Director
S Linton-Rennie 




Registered number
SC564088



Registered office
Elliot House
Elliot

Arbroath

DD11 2PE




Accountants
EQ Accountants Limited
Chartered Accountants

14 City Quay

Dundee

DD1 3JA





 
SLR INTERIOR DESIGN
REGISTERED NUMBER: SC564088

STATEMENT OF FINANCIAL POSITION
AS AT 30 APRIL 2024

2024
2023
£
£

Fixed assets
  

Intangible assets
  
1,400
-

  
1,400
-

Current assets
  

Stocks
  
6,000
6,000

Debtors: amounts falling due within one year
 5 
6,190
-

Cash at bank and in hand
  
923
9,942

  
13,113
15,942

Creditors: amounts falling due within one year
 6 
(57,129)
(39,897)

Net current liabilities
  
 
 
(44,016)
 
 
(23,955)

Total assets less current liabilities
  
(42,616)
(23,955)

  

Net liabilities
  
(42,616)
(23,955)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(42,716)
(24,055)

  
(42,616)
(23,955)


Page 1

 
SLR INTERIOR DESIGN
REGISTERED NUMBER: SC564088

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 APRIL 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 year 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 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 23 January 2025.




S Linton-Rennie
Director

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

Page 2

 
SLR INTERIOR DESIGN
 

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

1.


General information

SLR Interior Design Limited is a private company, limited by shares, domiciled in Scotland with registration number SC564088. The registered office is Elliot House, Elliot, Arbroath, DD11 2PE.

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

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
2.4

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a weighted average basis. Work in progress and finished goods include labour and attributable overheads.

At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

Page 3

 
SLR INTERIOR DESIGN
 

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

2.Accounting policies (continued)

 
2.5

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.

 
2.6

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.

 
2.7

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.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).


4.


Intangible assets




Computer software

£



Cost


Additions
1,750



At 30 April 2024

1,750



Amortisation


Charge for the year on owned assets
350



At 30 April 2024

350



Net book value



At 30 April 2024
1,400



At 30 April 2023
-



Page 4

 
SLR INTERIOR DESIGN
 

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

5.


Debtors

2024
2023
£
£


Trade debtors
3,859
-

Other debtors
839
-

Prepayments and accrued income
1,492
-

6,190
-



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other creditors
56,429
39,497

Accruals and deferred income
700
400

57,129
39,897



7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



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



Page 5