Caseware UK (AP4) 2023.0.135 2023.0.135 2024-12-312024-12-31No description of principal activity2024-01-01false33truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC454619 2024-01-01 2024-12-31 SC454619 2023-01-01 2023-12-31 SC454619 2024-12-31 SC454619 2023-12-31 SC454619 c:Director1 2024-01-01 2024-12-31 SC454619 c:Director2 2024-01-01 2024-12-31 SC454619 c:Director4 2024-01-01 2024-12-31 SC454619 c:RegisteredOffice 2024-01-01 2024-12-31 SC454619 d:CurrentFinancialInstruments 2024-12-31 SC454619 d:CurrentFinancialInstruments 2023-12-31 SC454619 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 SC454619 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 SC454619 d:ShareCapital 2024-12-31 SC454619 d:ShareCapital 2023-12-31 SC454619 d:RetainedEarningsAccumulatedLosses 2024-12-31 SC454619 d:RetainedEarningsAccumulatedLosses 2023-12-31 SC454619 c:OrdinaryShareClass1 2024-01-01 2024-12-31 SC454619 c:OrdinaryShareClass1 2024-12-31 SC454619 c:OrdinaryShareClass1 2023-12-31 SC454619 c:OrdinaryShareClass2 2024-01-01 2024-12-31 SC454619 c:OrdinaryShareClass2 2024-12-31 SC454619 c:OrdinaryShareClass2 2023-12-31 SC454619 c:OrdinaryShareClass3 2024-01-01 2024-12-31 SC454619 c:OrdinaryShareClass3 2024-12-31 SC454619 c:OrdinaryShareClass3 2023-12-31 SC454619 c:OrdinaryShareClass4 2024-01-01 2024-12-31 SC454619 c:OrdinaryShareClass4 2024-12-31 SC454619 c:OrdinaryShareClass4 2023-12-31 SC454619 c:OrdinaryShareClass5 2024-01-01 2024-12-31 SC454619 c:OrdinaryShareClass5 2024-12-31 SC454619 c:OrdinaryShareClass5 2023-12-31 SC454619 c:FRS102 2024-01-01 2024-12-31 SC454619 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 SC454619 c:FullAccounts 2024-01-01 2024-12-31 SC454619 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 SC454619 e:PoundSterling 2024-01-01 2024-12-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC454619










ATAG HEATING EIRE LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

 
ATAG HEATING EIRE LIMITED
 

COMPANY INFORMATION


Directors
Mr K Treanor 
Mrs J Treanor 
Mrs W McPherson 




Registered number
SC454619



Registered office
1 Masterton Park
South Castle Drive

Dunfermline

Fife

KY11 8NX




Accountants
EQ Accountants Limited
Chartered Accountants

Pentland House

Saltire Centre

Glenrothes

Fife

KY6 2AH





 
ATAG HEATING EIRE LIMITED
REGISTERED NUMBER: SC454619

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

2024
2023
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
-
7,884

Cash at bank and in hand
  
448
360

  
448
8,244

Creditors: amounts falling due within one year
 5 
(707,259)
(711,284)

Net current liabilities
  
 
 
(706,811)
 
 
(703,040)

Total assets less current liabilities
  
(706,811)
(703,040)

  

Net liabilities
  
(706,811)
(703,040)


Capital and reserves
  

Called up share capital 
 6 
304
304

Profit and loss account
  
(707,115)
(703,344)

  
(706,811)
(703,040)


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 by: 




Mrs W McPherson
Director

Date: 12 February 2025

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
ATAG HEATING EIRE LIMITED
 

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

1.


General information

ATAG Heating Eire Limited is a Company limited by shares and incorporated in Scotland with registration number SC454619. The address of the registered office is 1 Masterton Park, South Castle Drive, Dunfermline, Fife, KY11 8NX.
The financial statements are presented in Sterling which is the functional currency of the Company and rounded to the nearest £.

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 financial statements have been prepared on a going concern basis despite the Company reporting net liabilities of £706,811. The Company meets its day to day working capital requirements through support from other group entities. At the time of approving the financial statements, the directors have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. In addition, the Company has recently acquired the European proprietary rights for a US based quoting software tool which they will launch to UK Installers in 2025. Therefore, the directors have continued to adopt the going concern basis of accounting in preparing the financial statements.

 
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:

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.

Page 2

 
ATAG HEATING EIRE LIMITED
 

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

2.Accounting policies (continued)

 
2.4

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 3 (2023 - 3).


4.


Debtors

2024
2023
£
£


Other debtors
-
7,884



5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
509,604
315,056

Amounts owed to group companies
177,849
355,764

Other taxation and social security
17,496
38,064

Accruals and deferred income
2,310
2,400

707,259
711,284


Page 3

 
ATAG HEATING EIRE LIMITED
 

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

6.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



300 (2023 - 300) Ordinary A shares of £1.00 each
300
300
1 (2023 - 1) Ordinary B share of £1.00
1
1
1 (2023 - 1) Ordinary C share of £1.00
1
1
1 (2023 - 1) Ordinary D share of £1.00
1
1
1 (2023 - 1) Ordinary E share of £1.00
1
1

304

304



Page 4