Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-302024-04-30false2023-05-01falseNo description of principal activity11truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. SC532192 2023-05-01 2024-04-30 SC532192 2022-05-01 2023-04-30 SC532192 2024-04-30 SC532192 2023-04-30 SC532192 c:Director1 2023-05-01 2024-04-30 SC532192 c:RegisteredOffice 2023-05-01 2024-04-30 SC532192 d:PlantMachinery 2023-05-01 2024-04-30 SC532192 d:PlantMachinery 2024-04-30 SC532192 d:PlantMachinery 2023-04-30 SC532192 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 SC532192 d:MotorVehicles 2023-05-01 2024-04-30 SC532192 d:MotorVehicles 2024-04-30 SC532192 d:MotorVehicles 2023-04-30 SC532192 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 SC532192 d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 SC532192 d:CurrentFinancialInstruments 2024-04-30 SC532192 d:CurrentFinancialInstruments 2023-04-30 SC532192 d:Non-currentFinancialInstruments 2024-04-30 SC532192 d:Non-currentFinancialInstruments 2023-04-30 SC532192 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 SC532192 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 SC532192 d:Non-currentFinancialInstruments d:AfterOneYear 2024-04-30 SC532192 d:Non-currentFinancialInstruments d:AfterOneYear 2023-04-30 SC532192 d:ShareCapital 2024-04-30 SC532192 d:ShareCapital 2023-04-30 SC532192 d:RetainedEarningsAccumulatedLosses 2024-04-30 SC532192 d:RetainedEarningsAccumulatedLosses 2023-04-30 SC532192 c:OrdinaryShareClass1 2023-05-01 2024-04-30 SC532192 c:OrdinaryShareClass1 2024-04-30 SC532192 c:OrdinaryShareClass1 2023-04-30 SC532192 c:FRS102 2023-05-01 2024-04-30 SC532192 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 SC532192 c:FullAccounts 2023-05-01 2024-04-30 SC532192 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 SC532192 e:PoundSterling 2023-05-01 2024-04-30 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC532192










SCANSTONE LOGISTICS LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

 
SCANSTONE LOGISTICS LIMITED
 

COMPANY INFORMATION


DIRECTOR
William J Skea 




REGISTERED NUMBER
SC532192



REGISTERED OFFICE
East Mains of Burnside
Burnside

Forfar

Angus

DD8 2RX




ACCOUNTANTS
EQ Accountants Limited
Chartered Accountants

Westby

64 West High Street

Forfar

Angus

DD8 1BJ





 
SCANSTONE LOGISTICS LIMITED
REGISTERED NUMBER: SC532192

STATEMENT OF FINANCIAL POSITION
AS AT 30 APRIL 2024

2024
2023
£
£

FIXED ASSETS
  

Tangible assets
 4 
24,233
30,156

CURRENT ASSETS
  

Debtors
  
2,845
69,830

Cash at bank and in hand
  
159
1,736

  
3,004
71,566

Creditors: amounts falling due within one year
 5 
(81,432)
(139,568)

NET CURRENT LIABILITIES
  
 
 
(78,428)
 
 
(68,002)

TOTAL ASSETS LESS CURRENT LIABILITIES
  
(54,195)
(37,846)

Creditors: amounts falling due after more than one year
 6 
(10,760)
(17,333)

  

NET LIABILITIES
  
(64,955)
(55,179)


CAPITAL AND RESERVES
  

Called up share capital 
 7 
100
100

Profit and loss account
  
(65,055)
(55,279)

  
(64,955)
(55,179)


Page 1

 
SCANSTONE LOGISTICS LIMITED
REGISTERED NUMBER: SC532192

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 income and retained earnings 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 20 January 2025.




William J Skea
Director

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

Page 2

 
SCANSTONE LOGISTICS LIMITED
 

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

1.


GENERAL INFORMATION

Scanstone Logistics Limited is a private company, limited by shares, incorporated in Scotland with registration number SC532192. The registered office is East Mains of Burnside, Burnside, Forfar, DD8 2RX.
The Company's functional and presentational currency is GBP.

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 accounts have been prepared under the going concern basis. The company has net liabilities and is dependent on the continued support of the director. The director has confirmed that he will continue to provide support for the foreseeable future.

 
2.3

TURNOVER

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover 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 turnover 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 turnover 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

 
SCANSTONE LOGISTICS LIMITED
 

 
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, on a reducing balance basis.

Depreciation is provided on the following basis:

Plant and machinery
-
12.5%
Motor vehicles
-
25.0%

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

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.


3.


EMPLOYEES




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

Page 4

 
SCANSTONE LOGISTICS LIMITED
 

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

4.


TANGIBLE FIXED ASSETS





Plant and machinery
Motor vehicles
Total

£
£
£



COST OR VALUATION


At 1 May 2023
29,374
72,595
101,969



At 30 April 2024

29,374
72,595
101,969



DEPRECIATION


At 1 May 2023
16,445
55,368
71,813


Charge for the year on owned assets
1,616
4,307
5,923



At 30 April 2024

18,061
59,675
77,736



NET BOOK VALUE



At 30 April 2024
11,313
12,920
24,233



At 30 April 2023
12,929
17,227
30,156


5.


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024
2023
£
£

Bank loans
8,000
8,000

Other loans
15,139
60,089

Trade creditors
53,245
57,988

Obligations under finance lease and hire purchase contracts
-
8,443

Other creditors
3,248
3,248

Accruals and deferred income
1,800
1,800

81,432
139,568



6.


CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024
2023
£
£

Bank loans
10,760
17,333


Page 5

 
SCANSTONE LOGISTICS LIMITED
 

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

7.


SHARE CAPITAL

2024
2023
£
£
ALLOTTED, CALLED UP AND FULLY PAID



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



Page 6