Caseware UK (AP4) 2024.0.164 2024.0.164 2024-02-292024-02-292025-05-14true2023-03-01falseNo description of principal activity22trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 11825786 2023-03-01 2024-02-29 11825786 2022-03-01 2023-02-28 11825786 2024-02-29 11825786 2023-02-28 11825786 c:Director1 2023-03-01 2024-02-29 11825786 d:CurrentFinancialInstruments 2024-02-29 11825786 d:CurrentFinancialInstruments 2023-02-28 11825786 d:Non-currentFinancialInstruments 2024-02-29 11825786 d:Non-currentFinancialInstruments 2023-02-28 11825786 d:CurrentFinancialInstruments d:WithinOneYear 2024-02-29 11825786 d:CurrentFinancialInstruments d:WithinOneYear 2023-02-28 11825786 d:Non-currentFinancialInstruments d:AfterOneYear 2024-02-29 11825786 d:Non-currentFinancialInstruments d:AfterOneYear 2023-02-28 11825786 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-02-29 11825786 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-02-28 11825786 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-02-29 11825786 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-02-28 11825786 d:ShareCapital 2024-02-29 11825786 d:ShareCapital 2023-02-28 11825786 d:RetainedEarningsAccumulatedLosses 2024-02-29 11825786 d:RetainedEarningsAccumulatedLosses 2023-02-28 11825786 c:FRS102 2023-03-01 2024-02-29 11825786 c:AuditExempt-NoAccountantsReport 2023-03-01 2024-02-29 11825786 c:FullAccounts 2023-03-01 2024-02-29 11825786 c:PrivateLimitedCompanyLtd 2023-03-01 2024-02-29 11825786 2 2023-03-01 2024-02-29 11825786 6 2023-03-01 2024-02-29 11825786 e:PoundSterling 2023-03-01 2024-02-29 iso4217:GBP xbrli:pure

Registered number: 11825786










SMART SURVEILLANCE SOLUTIONS LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 29 FEBRUARY 2024



 
SMART SURVEILLANCE SOLUTIONS LIMITED
REGISTERED NUMBER: 11825786

STATEMENT OF FINANCIAL POSITION
AS AT 29 FEBRUARY 2024

29 February
28 February
2024
2023
Note
£
£

Fixed assets
  

Investments
  
10,000
-

  
10,000
-

Current assets
  

Debtors: amounts falling due after more than one year
 5 
1,008
-

Debtors: amounts falling due within one year
 5 
455
158,791

Cash at bank and in hand
  
61,549
135,702

  
63,012
294,493

Creditors: amounts falling due within one year
 6 
(14,045)
(47,549)

Net current assets
  
 
 
48,967
 
 
246,944

Total assets less current liabilities
  
58,967
246,944

Creditors: amounts falling due after more than one year
 7 
(13,335)
(23,333)

  

Net assets
  
45,632
223,611


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
45,532
223,511

  
45,632
223,611


Page 1

 
SMART SURVEILLANCE SOLUTIONS LIMITED
REGISTERED NUMBER: 11825786
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 29 FEBRUARY 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 period 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 14 May 2025.




B Sherafatmand
Director

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

Page 2

 
SMART SURVEILLANCE SOLUTIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 29 FEBRUARY 2024

1.Accounting policies

 
1.1

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 presentational currency of the Company is GBP.

The following principal accounting policies have been applied:

 
1.2

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:

Sale of goods

Revenue 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 revenue 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

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.

 
1.3

Interest income

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

 
1.4

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.

Page 3

 
SMART SURVEILLANCE SOLUTIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 29 FEBRUARY 2024

1.Accounting policies (continued)

 
1.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the period in which they are incurred.

 
1.6

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 reporting date in the countries where the Company operates and generates income.


 
1.7

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Statement of income and retained earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
1.8

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.

 
1.9

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.

 
1.10

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.

 
1.11

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.

Page 4

 
SMART SURVEILLANCE SOLUTIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 29 FEBRUARY 2024

2.


General information

Smart Surveillance Solutions Limited is a private company, limited by shares and registered in England.
Its registered number is: 11825786
The address of its registered office is:
Invision House
Wilbury Way
Hitchin
Hertfordshire
SG4 0TY


3.


Employees

The average monthly number of employees, including directors, during the period was 2 (2023 - 2).


4.


Fixed asset investments








Investments in subsidiary companies

£



Cost or valuation


Additions
10,000



At 29 February 2024
10,000




Page 5

 
SMART SURVEILLANCE SOLUTIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 29 FEBRUARY 2024

5.


Debtors

29 February
28 February
2024
2023
£
£

Due after more than one year

Due from participating interests
1,008
-

1,008
-


29 February
28 February
2024
2023
£
£

Due within one year

Trade debtors
-
158,668

Other debtors
455
-

Prepayments and accrued income
-
123

455
158,791



6.


Creditors: Amounts falling due within one year

29 February
28 February
2024
2023
£
£

Bank loans
10,000
10,000

Trade creditors
733
1,708

Corporation tax
627
17,621

Other taxation and social security
478
360

Other creditors
507
16,160

Accruals and deferred income
1,700
1,700

14,045
47,549



7.


Creditors: Amounts falling due after more than one year

29 February
28 February
2024
2023
£
£

Bank loans
13,335
23,333

13,335
23,333


Page 6

 
SMART SURVEILLANCE SOLUTIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 29 FEBRUARY 2024

8.


Loans


Analysis of the maturity of loans is given below:


29 February
28 February
2024
2023
£
£

Amounts falling due within one year

Bank loans
10,000
10,000


10,000
10,000

Amounts falling due 1-2 years

Bank loans
10,000
10,000


10,000
10,000

Amounts falling due 2-5 years

Bank loans
3,333
13,333


3,333
13,333


23,333
33,333


 
Page 7