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Registered number: SC202170










JOURNEYCALL LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

 
JOURNEYCALL LIMITED
 

COMPANY INFORMATION


Directors
Mrs T F Lawson 
Mr I Lawson 




Registered number
SC202170



Registered office
3 James Chalmers Road
Arbroath Enterprise Park

Arbroath

Angus

DD11 3RQ




Independent auditors
Sumer Auditco Limited
Chartered Accountants & Statutory Auditors

14 City Quay

Dundee

DD1 3JA





 
JOURNEYCALL LIMITED
 

CONTENTS



Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 9


 
JOURNEYCALL LIMITED
REGISTERED NUMBER: SC202170

STATEMENT OF FINANCIAL POSITION
AS AT 31 JULY 2024

2024
2023
£
£

Fixed assets
  

Tangible assets
 4 
172,073
271,463

  
172,073
271,463

Current assets
  

Stocks
 5 
70,661
50,368

Debtors: amounts falling due within one year
 6 
2,176,473
1,733,006

Bank and cash balances
  
210,434
2,136,513

  
2,457,568
3,919,887

Creditors: amounts falling due within one year
 7 
(1,856,160)
(2,226,239)

Net current assets
  
 
 
601,408
 
 
1,693,648

Total assets less current liabilities
  
773,481
1,965,111

Creditors: amounts falling due after more than one year
 8 
-
(7,535)

Provisions for liabilities
  

Deferred tax
  
(18,474)
(34,050)

  
 
 
(18,474)
 
 
(34,050)

Net assets
  
755,007
1,923,526


Capital and reserves
  

Called up share capital 
 9 
93
93

Share premium account
  
29,980
29,980

Capital redemption reserve
  
130
130

Profit and loss account
  
724,804
1,893,323

  
755,007
1,923,526


Page 1

 
JOURNEYCALL LIMITED
REGISTERED NUMBER: SC202170

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

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 20 February 2025.




Mrs T F Lawson
Director

The notes on pages 3 to 9 form part of these financial statements.

Page 2

 
JOURNEYCALL LIMITED
 

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

1.


General information

Journeycall Limited is a private company limited by shares and is incorporated and domiciled in the United Kingdom. The address of the registered office is 3 James Chalmers Road, Arbroath Enterprise Park, Arbroath, DD11 3RQ.

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

Financial Reporting Standard 102 - reduced disclosure exemptions

The Company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by the FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":
the requirements of Section 7 Statement of Cash Flows;
the requirements of Section 3 Financial Statement Presentation paragraph 3.17(d);
the requirements of Section 33 Related Party Disclosures paragraph 33.7.

This information is included in the consolidated financial statements of Balniel Holdings Limited as at 31 July 2024 and these financial statements may be obtained from Companies House.

 
2.3

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Page 3

 
JOURNEYCALL LIMITED
 

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

2.Accounting policies (continued)

 
2.4

Revenue

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:

Sale of goods

Turnover from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of turnover can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

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.

 
2.5

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
2.6

Government grants

Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income.
Grants of a revenue nature are recognised in the Statement of comprehensive income in the same period as the related expenditure.

 
2.7

Interest income

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

Page 4

 
JOURNEYCALL LIMITED
 

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

2.Accounting policies (continued)

 
2.8

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

 
2.9

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.


 
2.10

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 5

 
JOURNEYCALL LIMITED
 

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

2.Accounting policies (continued)


2.10
Tangible fixed assets (continued)

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:

Long-term leasehold property
-
Over 10 years
Fixtures and fittings
-
Over 3 - 5 years

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.

 
2.11

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 first in, first out 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.

 
2.12

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.

 
2.13

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 301 (2023 - 261).

Page 6

 
JOURNEYCALL LIMITED
 

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

4.


Tangible fixed assets





Long-term leasehold property
Fixtures and fittings
Total

£
£
£



Cost or valuation


At 1 August 2023
1,046,198
627,534
1,673,732


Additions
17,258
24,877
42,135



At 31 July 2024

1,063,456
652,411
1,715,867



Depreciation


At 1 August 2023
846,697
555,572
1,402,269


Charge for the year on owned assets
105,195
36,330
141,525



At 31 July 2024

951,892
591,902
1,543,794



Net book value



At 31 July 2024
111,564
60,509
172,073



At 31 July 2023
199,501
71,962
271,463


5.


Stocks

2024
2023
£
£

Finished goods and goods for resale
70,661
50,368


Page 7

 
JOURNEYCALL LIMITED
 

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

6.


Debtors

2024
2023
£
£


Trade debtors
1,197,875
670,042

Amounts owed by group undertakings
164,801
116,557

Other debtors
2,594
2,594

Prepayments and accrued income
811,203
943,813

2,176,473
1,733,006



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
535,401
558,495

Amounts owed to group undertakings
464,177
751,077

Corporation tax
194,675
61,938

Other taxation and social security
417,163
186,849

Other creditors
31,570
21,034

Accruals and deferred income
213,174
646,846

1,856,160
2,226,239



8.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Accruals and deferred income
-
7,535



9.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



93 (2023 - 93) Ordinary shares of £1.00 each
93
93


Page 8

 
JOURNEYCALL LIMITED
 

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

10.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £109,387 (2023 - £90,544). Contributions totalling £27,163 (2023 - £16,267) were payable to the fund at the reporting date and are included in creditors.


11.


Controlling party

The company is a wholly owned subsidiary of ESP Systex Holdings Limited, a company incorporated in England whose registered office is  Witham House, 45 Spyvee Street, Kingston Upon Hull, HU8 7JJ.
Balniel Holdings Limited, a company incorporated in Scotland, is the parent company of both the smallest and largest group into which the company’s financial statements are consolidated.  The registered office of Balniel Holdings Limited is 3 James Chalmers Road, Arbroath Enterprise Park, Arbroath, Angus, DD11 3RQ, and a copy of the consolidated accounts can be obtained from the public register at Companies House.  
The ultimate controlling party is Mrs T F Lawson by virtue of the share ownership held in Balniel Holdings Limited.

12.


Auditors' information

The auditors' report on the financial statements for the year ended 31 July 2024 was unqualified.

The audit report was signed on 20 February 2025 by Douglas Rae (Senior statutory auditor) on behalf of Sumer Auditco Limited.


Page 9