Caseware UK (AP4) 2024.0.164 2024.0.164 2025-05-20false2023-10-01falseNo description of principal activity1010truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 10912679 2023-10-01 2024-09-30 10912679 2022-10-01 2023-09-30 10912679 2024-09-30 10912679 2023-09-30 10912679 c:Director2 2023-10-01 2024-09-30 10912679 d:PlantMachinery 2023-10-01 2024-09-30 10912679 d:PlantMachinery 2024-09-30 10912679 d:PlantMachinery 2023-09-30 10912679 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 10912679 d:FurnitureFittings 2023-10-01 2024-09-30 10912679 d:FurnitureFittings 2024-09-30 10912679 d:FurnitureFittings 2023-09-30 10912679 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 10912679 d:OfficeEquipment 2023-10-01 2024-09-30 10912679 d:OfficeEquipment 2024-09-30 10912679 d:OfficeEquipment 2023-09-30 10912679 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 10912679 d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 10912679 d:CurrentFinancialInstruments 2024-09-30 10912679 d:CurrentFinancialInstruments 2023-09-30 10912679 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 10912679 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 10912679 d:ShareCapital 2024-09-30 10912679 d:ShareCapital 2023-09-30 10912679 d:RetainedEarningsAccumulatedLosses 2024-09-30 10912679 d:RetainedEarningsAccumulatedLosses 2023-09-30 10912679 c:OrdinaryShareClass1 2023-10-01 2024-09-30 10912679 c:OrdinaryShareClass1 2023-09-30 10912679 c:FRS102 2023-10-01 2024-09-30 10912679 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 10912679 c:FullAccounts 2023-10-01 2024-09-30 10912679 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 10912679 2 2023-10-01 2024-09-30 10912679 e:PoundSterling 2023-10-01 2024-09-30 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 10912679













Air Purification Skroll Limited

Financial statements
Information for filing with the registrar

30 September 2024




 
Air Purification Skroll Limited


Balance sheet
At 30 September 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
47,085
62,236

  
47,085
62,236

Current assets
  

Stocks
  
222,825
207,383

Debtors
 5 
163,082
138,885

Cash at bank and in hand
  
77,051
108,856

  
462,958
455,124

Creditors: amounts falling due within one year
  
(161,862)
(198,170)

Net current assets
  
 
 
301,096
 
 
256,954

Total assets less current liabilities
  
348,181
319,190

Provisions for liabilities
  

Deferred tax
  
-
(12,213)

Net assets
  
348,181
306,977


Capital and reserves
  

Called up share capital 
 6 
1
1

Profit and loss account
  
348,180
306,976

Shareholders' funds
  
348,181
306,977

1

 
Air Purification Skroll Limited

    
Balance sheet (continued)
At 30 September 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 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 May 2025.




Ms L Billiet
Director

Company registered number: 10912679
The notes on pages 3 to 6 form part of these financial statements. 
2

 
Air Purification Skroll Limited
 
 

Notes to the financial statements
Year ended 30 September 2024

1.


General information

Air Purification Skroll Limited ('the company') ia a private company limited by shares, incorporated and domiciled in the United Kingdom and registered in England. The address of the registered office is Unit 2 Dukeway, Team Valley Trading Estate, Gateshead, NE11 OPZ.

2.Accounting policies

 
2.1

Statement of compliance

The financial statements have been prepared in accordance with Section 1A of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland' (FRS 102) and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

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.

 
2.3

Revenue

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

 
2.4

Interest income

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

3

 
Air Purification Skroll Limited
 

 
Notes to the financial statements
Year ended 30 September 2024

2.Accounting policies (continued)

 
2.5

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 balance sheet. The assets of the plan are held separately from the company in independently administered funds.

 
2.6

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 balance sheet 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 balance sheet 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 balance sheet date.


 
2.7

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.

4

 
Air Purification Skroll Limited
 

 
Notes to the financial statements
Year ended 30 September 2024

2.Accounting policies (continued)


2.7
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:

Plant and machinery
-
20%
straight line
Fixtures and fittings
-
20%
straight line
Office equipment
-
20%
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.

 
2.8

Stocks

Stocks are stated at the lower of cost and net realisable value. 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 balance sheet 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.

 
2.9

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.


3.


Employees

The average monthly number of employees, including directors, during the year was 10 (2023: 10).

5

 
Air Purification Skroll Limited
 
 

Notes to the financial statements
Year ended 30 September 2024

4.


Tangible fixed assets





Plant and machinery
Fixtures and fittings
Office equipment
Total

£
£
£
£



Cost 


At 1 October 2023
177,647
6,740
6,898
191,285


Additions
12,460
987
649
14,096



At 30 September 2024

190,107
7,727
7,547
205,381



Depreciation


At 1 October 2023
122,085
3,086
3,878
129,049


Charge for the year
26,623
1,300
1,324
29,247



At 30 September 2024

148,708
4,386
5,202
158,296



Net book value



At 30 September 2024
41,399
3,341
2,345
47,085



At 30 September 2023
55,562
3,654
3,020
62,236


5.


Debtors

2024
2023
£
£


Trade debtors
121,302
108,318

Other debtors
33,854
26,789

Prepayments and accrued income
7,926
3,778

163,082
138,885



6.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100,000 ordinary shares of £0.00001 each
1
1


 
6