Caseware UK (AP4) 2023.0.135 2023.0.135 2024-10-312024-10-312023-11-01falseNo description of principal activity11truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC489384 2023-11-01 2024-10-31 SC489384 2022-11-01 2023-10-31 SC489384 2024-10-31 SC489384 2023-10-31 SC489384 c:Director1 2023-11-01 2024-10-31 SC489384 c:RegisteredOffice 2023-11-01 2024-10-31 SC489384 d:OfficeEquipment 2023-11-01 2024-10-31 SC489384 d:OfficeEquipment 2024-10-31 SC489384 d:OfficeEquipment 2023-10-31 SC489384 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-11-01 2024-10-31 SC489384 d:OtherPropertyPlantEquipment 2023-11-01 2024-10-31 SC489384 d:OtherPropertyPlantEquipment 2024-10-31 SC489384 d:OtherPropertyPlantEquipment 2023-10-31 SC489384 d:OtherPropertyPlantEquipment d:OwnedOrFreeholdAssets 2023-11-01 2024-10-31 SC489384 d:OwnedOrFreeholdAssets 2023-11-01 2024-10-31 SC489384 d:CurrentFinancialInstruments 2024-10-31 SC489384 d:CurrentFinancialInstruments 2023-10-31 SC489384 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-31 SC489384 d:CurrentFinancialInstruments d:WithinOneYear 2023-10-31 SC489384 d:ShareCapital 2024-10-31 SC489384 d:ShareCapital 2023-10-31 SC489384 d:RetainedEarningsAccumulatedLosses 2024-10-31 SC489384 d:RetainedEarningsAccumulatedLosses 2023-10-31 SC489384 c:OrdinaryShareClass1 2023-11-01 2024-10-31 SC489384 c:OrdinaryShareClass1 2024-10-31 SC489384 c:OrdinaryShareClass1 2023-10-31 SC489384 c:FRS102 2023-11-01 2024-10-31 SC489384 c:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 SC489384 c:FullAccounts 2023-11-01 2024-10-31 SC489384 c:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 SC489384 2 2023-11-01 2024-10-31 SC489384 e:PoundSterling 2023-11-01 2024-10-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC489384










ALASDAIR MCNAB QS LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

 
ALASDAIR MCNAB QS LIMITED
 

COMPANY INFORMATION


DIRECTOR
Mr A McNab 




REGISTERED NUMBER
SC489384



REGISTERED OFFICE
50 Renny Crescent
Montrose

Angus

DD10 9BN




ACCOUNTANTS
EQ Accountants Limited
Chartered Accountants

Westby

64 West High Street

Forfar

Angus

DD8 1BJ





 
ALASDAIR MCNAB QS LIMITED
REGISTERED NUMBER:SC489384

STATEMENT OF FINANCIAL POSITION
AS AT 31 OCTOBER 2024

2024
2023
£
£

FIXED ASSETS
  

Tangible assets
 4 
3,100
3,720

  
3,100
3,720

CURRENT ASSETS
  

Debtors: amounts falling due within one year
 5 
21,127
22,088

Bank and cash balances
  
1,274
5,651

  
22,401
27,739

Creditors: amounts falling due within one year
 6 
(5,517)
(7,189)

NET CURRENT ASSETS
  
 
 
16,884
 
 
20,550

TOTAL ASSETS LESS CURRENT LIABILITIES
  
19,984
24,270

  

NET ASSETS
  
19,984
24,270


CAPITAL AND RESERVES
  

Called up share capital 
 7 
100
100

Profit and loss account
  
19,884
24,170

  
19,984
24,270


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 4 March 2025.




Mr A McNab
Director

The notes on pages 2 to 5 form part of these financial statements.

Page 1

 
ALASDAIR MCNAB QS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

1.


GENERAL INFORMATION

Alasdair McNab QS Limited is a private company, limited by shares, incorporated in Scotland with registration number SC489384. The registered office and trading address is 50 Renny Crescent, Montrose, Angus, DD10 9BN. 

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.

 
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.

Page 2

 
ALASDAIR MCNAB QS LIMITED
 

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

2.ACCOUNTING POLICIES (CONTINUED)


2.4
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:

Office equipment
-
25% straight line
Property improvements
-
12.5% straight line

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.

 
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 1 (2023 - 1).

Page 3

 
ALASDAIR MCNAB QS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

4.


TANGIBLE FIXED ASSETS





Office equipment
Property improvements
Total

£
£
£



COST OR VALUATION


At 1 November 2023
978
4,959
5,937



At 31 October 2024

978
4,959
5,937



DEPRECIATION


At 1 November 2023
977
1,240
2,217


Charge for the year on owned assets
-
620
620



At 31 October 2024

977
1,860
2,837



NET BOOK VALUE



At 31 October 2024
1
3,099
3,100



At 31 October 2023
1
3,719
3,720

Page 4

 
ALASDAIR MCNAB QS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

5.


DEBTORS

2024
2023
£
£


Trade debtors
5,710
5,405

Other debtors
15,417
16,683

21,127
22,088



6.


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024
2023
£
£

Other taxation and social security
3,837
5,509

Accruals and deferred income
1,680
1,680

5,517
7,189



7.


SHARE CAPITAL

2024
2023
£
£
ALLOTTED, CALLED UP AND FULLY PAID



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



Page 5