Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-302024-04-30falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2023-05-01falseNo description of principal activity77true SC475354 2023-05-01 2024-04-30 SC475354 2022-05-01 2023-04-30 SC475354 2024-04-30 SC475354 2023-04-30 SC475354 c:Director1 2023-05-01 2024-04-30 SC475354 c:Director2 2023-05-01 2024-04-30 SC475354 c:RegisteredOffice 2023-05-01 2024-04-30 SC475354 d:PlantMachinery 2023-05-01 2024-04-30 SC475354 d:PlantMachinery 2024-04-30 SC475354 d:PlantMachinery 2023-04-30 SC475354 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 SC475354 d:MotorVehicles 2023-05-01 2024-04-30 SC475354 d:MotorVehicles 2024-04-30 SC475354 d:MotorVehicles 2023-04-30 SC475354 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 SC475354 d:FurnitureFittings 2023-05-01 2024-04-30 SC475354 d:FurnitureFittings 2024-04-30 SC475354 d:FurnitureFittings 2023-04-30 SC475354 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 SC475354 d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 SC475354 d:CurrentFinancialInstruments 2024-04-30 SC475354 d:CurrentFinancialInstruments 2023-04-30 SC475354 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 SC475354 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 SC475354 d:ShareCapital 2024-04-30 SC475354 d:ShareCapital 2023-04-30 SC475354 d:RetainedEarningsAccumulatedLosses 2024-04-30 SC475354 d:RetainedEarningsAccumulatedLosses 2023-04-30 SC475354 c:OrdinaryShareClass1 2023-05-01 2024-04-30 SC475354 c:OrdinaryShareClass1 2024-04-30 SC475354 c:OrdinaryShareClass1 2023-04-30 SC475354 c:FRS102 2023-05-01 2024-04-30 SC475354 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 SC475354 c:FullAccounts 2023-05-01 2024-04-30 SC475354 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 SC475354 2 2023-05-01 2024-04-30 SC475354 e:PoundSterling 2023-05-01 2024-04-30 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC475354










HARLAND (UK) LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

 
HARLAND (UK) LIMITED
 

COMPANY INFORMATION


DIRECTORS
Mr C Harland 
Mrs K Harland 




REGISTERED NUMBER
SC475354



REGISTERED OFFICE
12 Langlands Street

Dundee

DD4 6SZ




ACCOUNTANTS
EQ Accountants Limited
Chartered Accountants

Westby

64 West High Street

Forfar

Angus

DD8 1BJ





 
HARLAND (UK) LIMITED
REGISTERED NUMBER:SC475354

STATEMENT OF FINANCIAL POSITION
AS AT 30 APRIL 2024

2024
2023
£
£

FIXED ASSETS
  

Tangible assets
 3 
20,977
24,086

  
20,977
24,086

CURRENT ASSETS
  

Debtors: amounts falling due within one year
 4 
168,245
133,443

Cash at bank and in hand
  
121,325
71,611

  
289,570
205,054

Creditors: amounts falling due within one year
 5 
(97,053)
(110,104)

NET CURRENT ASSETS
  
 
 
192,517
 
 
94,950

TOTAL ASSETS LESS CURRENT LIABILITIES
  
213,494
119,036

PROVISIONS FOR LIABILITIES
  

Deferred tax
  
(5,244)
(6,022)

  
 
 
(5,244)
 
 
(6,022)

NET ASSETS
  
208,250
113,014


CAPITAL AND RESERVES
  

Called up share capital 
 6 
100
100

Profit and loss account
  
208,150
112,914

  
208,250
113,014


Page 1

 
HARLAND (UK) LIMITED
REGISTERED NUMBER:SC475354

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 APRIL 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 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 28 January 2025.




Mr C Harland
Director

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

Page 2

 
HARLAND (UK) LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.


GENERAL INFORMATION

Harland (UK) Limited is a private company, limited by shares, incorporated in Scotland with the registration number SC475354. The registered office and trading address is 12 Langland Street, Dundee DD4 6SZ.                                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

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.

 
2.3

INTEREST INCOME

Interest income is recognised in profit or loss using the effective interest method.

Page 3

 
HARLAND (UK) LIMITED
 

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

2.ACCOUNTING POLICIES (continued)

 
2.4

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.


  
2.5

INTANGIBLE ASSETS

Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer's interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition.  Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses.  Goodwill is amortised on a straight line basis to the Statement of income and retained earnings over its useful economic life.

 
2.6

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.

Page 4

 
HARLAND (UK) LIMITED
 

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

2.ACCOUNTING POLICIES (continued)


2.6
TANGIBLE FIXED ASSETS (CONTINUED)

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
-
20% reducing balance
Motor vehicles
-
25% reducing balance
Fixtures and fittings
-
25% reducing balance

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.

 
2.7

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.


TANGIBLE FIXED ASSETS





Plant and machinery
Motor vehicles
Fixtures and fittings
Total

£
£
£
£



COST OR VALUATION


At 1 May 2023
40,876
30,950
6,235
78,061


Additions
2,613
-
-
2,613



At 30 April 2024

43,489
30,950
6,235
80,674



DEPRECIATION


At 1 May 2023
24,491
25,441
4,043
53,975


Charge for the year on owned assets
3,797
1,377
548
5,722



At 30 April 2024

28,288
26,818
4,591
59,697



NET BOOK VALUE



At 30 April 2024
15,201
4,132
1,644
20,977



At 30 April 2023
16,385
5,509
2,192
24,086

Page 5

 
HARLAND (UK) LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

4.


DEBTORS

2024
2023
£
£


Trade debtors
8,245
13,443

Other debtors
160,000
120,000

168,245
133,443



5.


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024
2023
£
£

Trade creditors
36,578
71,474

Other taxation and social security
57,614
29,762

Other creditors
2,861
8,868

97,053
110,104



6.


SHARE CAPITAL

2024
2023
£
£
ALLOTTED, CALLED UP AND FULLY PAID



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



Page 6