Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-302024-04-302trueNo description of principal activity2023-05-01false2trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 05499175 2023-05-01 2024-04-30 05499175 2022-05-01 2023-04-30 05499175 2024-04-30 05499175 2023-04-30 05499175 c:CompanySecretary1 2023-05-01 2024-04-30 05499175 c:Director1 2023-05-01 2024-04-30 05499175 c:Director2 2023-05-01 2024-04-30 05499175 c:RegisteredOffice 2023-05-01 2024-04-30 05499175 d:CurrentFinancialInstruments 2024-04-30 05499175 d:CurrentFinancialInstruments 2023-04-30 05499175 d:Non-currentFinancialInstruments 2024-04-30 05499175 d:Non-currentFinancialInstruments 2023-04-30 05499175 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 05499175 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 05499175 d:Non-currentFinancialInstruments d:AfterOneYear 2024-04-30 05499175 d:Non-currentFinancialInstruments d:AfterOneYear 2023-04-30 05499175 d:ShareCapital 2024-04-30 05499175 d:ShareCapital 2023-04-30 05499175 d:SharePremium 2024-04-30 05499175 d:SharePremium 2023-04-30 05499175 d:RetainedEarningsAccumulatedLosses 2024-04-30 05499175 d:RetainedEarningsAccumulatedLosses 2023-04-30 05499175 c:FRS102 2023-05-01 2024-04-30 05499175 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 05499175 c:FullAccounts 2023-05-01 2024-04-30 05499175 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 05499175 6 2023-05-01 2024-04-30 05499175 e:PoundSterling 2023-05-01 2024-04-30 iso4217:GBP xbrli:pure
Company registration number: 05499175







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 APRIL 2024


SCC 2005 Limited






































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SCC 2005 Limited
 


 
COMPANY INFORMATION


Directors
Mr A D Frost 
Mr J D Rooker 




Company secretary
Mr A D Frost



Registered number
05499175



Registered office
277 Shirley Road
Shirley

Southampton

Hampshire

SO15 3HT




Accountants
Menzies LLP
Chartered Accountants

3000a Parkway

Whiteley

Hampshire

PO15 7FX





 


SCC 2005 Limited
 



CONTENTS



Page
Statement of Financial Position
1 - 2
Notes to the Financial Statements
3 - 5


 


SCC 2005 Limited
REGISTERED NUMBER:05499175



STATEMENT OF FINANCIAL POSITION
AS AT 30 APRIL 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
625,000
625,000

  
625,000
625,000

  

Creditors: amounts falling due within one year
 5 
(4)
(4)

Net current liabilities
  
 
 
(4)
 
 
(4)

Total assets less current liabilities
  
624,996
624,996

Creditors: amounts falling due after more than one year
 6 
(545,706)
(545,706)

  

Net assets
  
79,290
79,290

Page 1

 


SCC 2005 Limited
REGISTERED NUMBER:05499175


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

2024
2023
Note
£
£

Capital and reserves
  

Called up share capital 
  
1,000
1,000

Share premium account
  
124,000
124,000

Profit and loss account
  
(45,710)
(45,710)

  
79,290
79,290


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 income statement 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: 




Mr J D Rooker
Director

Date: 29 January 2025

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

Page 2

 


SCC 2005 Limited
 


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

1.


General information

SCC 2005 Limited is a private company limited by shares incorporated in England and Wales. The address of the registered office is disclosed on the company information page.

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

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Income Statement for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
2.4

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.

Page 3

 


SCC 2005 Limited
 


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

2.Accounting policies (continued)

 
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.

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.

 
2.6

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).


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 May 2023
625,000



At 30 April 2024
625,000




Page 4

 


SCC 2005 Limited
 


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

5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank overdrafts
4
4

4
4



6.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Amounts owed to group undertakings
545,706
545,706

545,706
545,706


Page 5