Caseware UK (AP4) 2024.0.164 2024.0.164 2024-09-302024-09-302025-05-122023-10-01falseNo 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 SC675751 2023-10-01 2024-09-30 SC675751 2022-10-01 2023-09-30 SC675751 2024-09-30 SC675751 2023-09-30 SC675751 c:Director1 2023-10-01 2024-09-30 SC675751 c:RegisteredOffice 2023-10-01 2024-09-30 SC675751 d:PlantMachinery 2023-10-01 2024-09-30 SC675751 d:PlantMachinery 2024-09-30 SC675751 d:PlantMachinery 2023-09-30 SC675751 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 SC675751 d:CurrentFinancialInstruments 2024-09-30 SC675751 d:CurrentFinancialInstruments 2023-09-30 SC675751 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 SC675751 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 SC675751 d:ShareCapital 2024-09-30 SC675751 d:ShareCapital 2023-09-30 SC675751 d:RetainedEarningsAccumulatedLosses 2024-09-30 SC675751 d:RetainedEarningsAccumulatedLosses 2023-09-30 SC675751 c:FRS102 2023-10-01 2024-09-30 SC675751 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 SC675751 c:FullAccounts 2023-10-01 2024-09-30 SC675751 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 SC675751 6 2023-10-01 2024-09-30 SC675751 e:PoundSterling 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure
Registered number: SC675751










SCOTFOG LTD
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

 
SCOTFOG LTD
 

COMPANY INFORMATION


DIRECTOR
Ewan G Robson 




REGISTERED NUMBER
SC675751



REGISTERED OFFICE
64 West High Street

Forfar

Angus

DD9 1BJ





 
SCOTFOG LTD
REGISTERED NUMBER: SC675751

STATEMENT OF FINANCIAL POSITION
AS AT 30 SEPTEMBER 2024

2024
2023
£
£

FIXED ASSETS
  

Tangible assets
 4 
19,167
5,451

Investments
  
50
50

  
19,217
5,501

CURRENT ASSETS
  

Debtors: amounts falling due within one year
 6 
14,224
16,019

Cash at bank and in hand
  
11,841
39,954

  
26,065
55,973

Creditors: amounts falling due within one year
 7 
(2,297)
(8,208)

NET CURRENT ASSETS
  
 
 
23,768
 
 
47,765

TOTAL ASSETS LESS CURRENT LIABILITIES
  
42,985
53,266

PROVISIONS FOR LIABILITIES
  

Deferred tax
  
(4,792)
(1,363)

  
 
 
(4,792)
 
 
(1,363)

NET ASSETS
  
38,193
51,903


CAPITAL AND RESERVES
  

Called up share capital 
  
1
1

Profit and loss account
  
38,192
51,902

  
38,193
51,903


Page 1

 
SCOTFOG LTD
REGISTERED NUMBER: SC675751

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 SEPTEMBER 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 on 12 May 2025.




Ewan G Robson
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
SCOTFOG LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


GENERAL INFORMATION

Scotfog Limited is a private company, limited by shares, incorporated in Scotland with registration number SC675751.The registered office is 64 West High Street, Forfar, Angus, DD8 1BJ however the principal activity of the company is carried out at Tocharty, Lutherbridge, Laurencekirk, Kincardinshire, AB30 1QT. 
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

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.

Page 3

 
SCOTFOG LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.ACCOUNTING POLICIES (CONTINUED)

 
2.3

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 reporting 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 reporting 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 reporting date.


 
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.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, as follows.

Depreciation is provided on the following basis:

Plant and machinery
-
20%
Reducing Balance

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

VALUATION OF INVESTMENTS

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.

Page 4

 
SCOTFOG LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.ACCOUNTING POLICIES (CONTINUED)

 
2.6

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 1 (2022 - 1).. 


4.


PROPERTY, PLANT AND EQUIPMENT





Plant and machinery

£



COST OR VALUATION


At 1 October 2023
9,520


Additions
18,508



At 30 September 2024

28,028



DEPRECIATION


At 1 October 2023
4,069


Charge for the year on owned assets
4,792



At 30 September 2024

8,861



NET BOOK VALUE



At 30 September 2024
19,167



At 30 September 2023
5,451

Page 5

 
SCOTFOG LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

5.


FIXED ASSET INVESTMENTS





Other fixed asset investments

£



COST OR VALUATION


At 1 October 2023
50



At 30 September 2024
50





6.


DEBTORS

2024
2023
£
£


Trade debtors
6,896
4,050

Other debtors
4,612
8,735

Prepayments and accrued income
2,716
3,234

14,224
16,019



7.


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024
2023
£
£

Other taxation and social security
-
5,011

Other creditors
447
1,447

Accruals and deferred income
1,850
1,750

2,297
8,208



Page 6