Caseware UK (AP4) 2023.0.135 2023.0.135 2024-12-312024-12-312024-01-01falseNo description of principal activity11falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13634072 2024-01-01 2024-12-31 13634072 2023-01-01 2023-12-31 13634072 2024-12-31 13634072 2023-12-31 13634072 c:Director1 2024-01-01 2024-12-31 13634072 d:PlantMachinery 2024-01-01 2024-12-31 13634072 d:PlantMachinery 2024-12-31 13634072 d:PlantMachinery 2023-12-31 13634072 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 13634072 d:OfficeEquipment 2024-01-01 2024-12-31 13634072 d:OfficeEquipment 2024-12-31 13634072 d:OfficeEquipment 2023-12-31 13634072 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 13634072 d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 13634072 d:CurrentFinancialInstruments 2024-12-31 13634072 d:CurrentFinancialInstruments 2023-12-31 13634072 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 13634072 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 13634072 d:ShareCapital 2024-12-31 13634072 d:ShareCapital 2023-12-31 13634072 d:RetainedEarningsAccumulatedLosses 2024-12-31 13634072 d:RetainedEarningsAccumulatedLosses 2023-12-31 13634072 c:OrdinaryShareClass1 2024-01-01 2024-12-31 13634072 c:OrdinaryShareClass1 2024-12-31 13634072 c:OrdinaryShareClass1 2023-12-31 13634072 c:FRS102 2024-01-01 2024-12-31 13634072 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 13634072 c:FullAccounts 2024-01-01 2024-12-31 13634072 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 13634072 e:PoundSterling 2024-01-01 2024-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 13634072










CSC PROJECTS LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2024

 
CSC PROJECTS LIMITED
REGISTERED NUMBER: 13634072

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
12,815
12,815

  
12,815
12,815

Current assets
  

Debtors: amounts falling due within one year
 5 
10,684
6,809

Cash at bank and in hand
 6 
26,122
20,656

  
36,806
27,465

Creditors: amounts falling due within one year
 7 
(37,443)
(36,624)

Net current liabilities
  
 
 
(637)
 
 
(9,159)

Total assets less current liabilities
  
12,178
3,656

  

Net assets
  
12,178
3,656


Capital and reserves
  

Called up share capital 
 8 
100
100

Profit and loss account
  
12,078
3,556

  
12,178
3,656


Page 1

 
CSC PROJECTS LIMITED
REGISTERED NUMBER: 13634072
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2024

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 by: 




................................................
Mr C S Hill
Director

Date: 26 February 2025

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
CSC PROJECTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

CSC Projects Limited is a private company limited by shares incorporated in England and Wales. The registered office is The Pinnacle Building A, 150-170 Midsummer Boulevard, Milton Keynes, Buckinghamshire, United Kingdom, MK9 1FD.

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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue 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 revenue is recognised:

Rendering of services

Revenue 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 revenue 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

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.4

Taxation

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 balance sheet date in the countries where the Company operates and generates income.

Page 3

 
CSC PROJECTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.5

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.

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:

Plant and machinery
-
over 7 years
Office equipment
-
over 3 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.

 
2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.8

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.

 
2.9

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 Balance sheet 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.

Page 4

 
CSC PROJECTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)


2.9
Financial instruments (continued)

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.

 
2.10

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 5

 
CSC PROJECTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

4.


Tangible fixed assets





Plant and machinery
Office equipment
Total

£
£
£



Cost or valuation


At 1 January 2024
15,833
989
16,822


Additions
2,425
437
2,862



At 31 December 2024

18,258
1,426
19,684



Depreciation


At 1 January 2024
3,760
247
4,007


Charge for the year on owned assets
2,435
427
2,862



At 31 December 2024

6,195
674
6,869



Net book value



At 31 December 2024
12,063
752
12,815



At 31 December 2023
12,073
742
12,815


5.


Debtors

2024
2023
£
£


Trade debtors
10,684
1,818

Other debtors
-
4,991

10,684
6,809


Page 6

 
CSC PROJECTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
26,122
20,656



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
30
-

Corporation tax
25,968
25,734

Other taxation and social security
9,266
8,056

Other creditors
29
-

Accruals and deferred income
2,150
2,834

37,443
36,624



8.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



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


 
Page 7