Caseware UK (AP4) 2024.0.164 2024.0.164 2024-08-312024-08-312025-05-27truefalse2023-09-01falseNo description of principal activity54trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. SC374319 2023-09-01 2024-08-31 SC374319 2022-09-01 2023-08-31 SC374319 2024-08-31 SC374319 2023-08-31 SC374319 c:CompanySecretary1 2023-09-01 2024-08-31 SC374319 c:Director1 2023-09-01 2024-08-31 SC374319 c:Director2 2023-09-01 2024-08-31 SC374319 c:Director3 2023-09-01 2024-08-31 SC374319 c:Director4 2023-09-01 2024-08-31 SC374319 c:RegisteredOffice 2023-09-01 2024-08-31 SC374319 d:FurnitureFittings 2023-09-01 2024-08-31 SC374319 d:FurnitureFittings 2024-08-31 SC374319 d:FurnitureFittings 2023-08-31 SC374319 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 SC374319 d:OfficeEquipment 2023-09-01 2024-08-31 SC374319 d:OfficeEquipment 2024-08-31 SC374319 d:OfficeEquipment 2023-08-31 SC374319 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 SC374319 d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 SC374319 d:CurrentFinancialInstruments 2024-08-31 SC374319 d:CurrentFinancialInstruments 2023-08-31 SC374319 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 SC374319 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 SC374319 d:ShareCapital 2024-08-31 SC374319 d:ShareCapital 2023-08-31 SC374319 d:RetainedEarningsAccumulatedLosses 2024-08-31 SC374319 d:RetainedEarningsAccumulatedLosses 2023-08-31 SC374319 c:OrdinaryShareClass1 2023-09-01 2024-08-31 SC374319 c:OrdinaryShareClass1 2024-08-31 SC374319 c:OrdinaryShareClass1 2023-08-31 SC374319 c:FRS102 2023-09-01 2024-08-31 SC374319 c:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 SC374319 c:FullAccounts 2023-09-01 2024-08-31 SC374319 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 SC374319 2 2023-09-01 2024-08-31 SC374319 e:PoundSterling 2023-09-01 2024-08-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC374319










GINGER PUBLIC RELATIONS LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

 
GINGER PUBLIC RELATIONS LIMITED
 

COMPANY INFORMATION


Directors
Mrs E Fleming 
Mr S D McCallum 
Mr N C Chapman 
Mrs V E Anderson 




Company secretary
Mrs E Fleming



Registered number
SC374319



Registered office
Altar House
87 Brook Street

Broughty Ferry

Dundee

DD5 1DJ




Accountants
EQ Accountants Limited
Chartered Accountants

14 City Quay

Dundee

DD1 3JA





 
GINGER PUBLIC RELATIONS LIMITED
REGISTERED NUMBER: SC374319

STATEMENT OF FINANCIAL POSITION
AS AT 31 AUGUST 2024

2024
2023
£
£

Fixed assets
  

Tangible assets
 4 
644
1,099

  
644
1,099

Current assets
  

Debtors: amounts falling due within one year
 5 
175,253
53,078

Bank and cash balances
  
115,188
82,063

  
290,441
135,141

Creditors: amounts falling due within one year
 6 
(202,278)
(85,657)

Net current assets
  
 
 
88,163
 
 
49,484

Total assets less current liabilities
  
88,807
50,583

  

Net assets
  
88,807
50,583


Capital and reserves
  

Called up share capital 
 7 
1
1

Profit and loss account
  
88,806
50,582

  
88,807
50,583


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 profit and loss account 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 27 May 2025.




Mr S D McCallum
Director

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

Page 1

 
GINGER PUBLIC RELATIONS LIMITED
 

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

1.


General information

Ginger Public Relations Limited is a private company, limited by shares, domiciled in Scotland with the registration number SC374319. The registered office is Altar House, 87 Brook Street, Broughty Ferry, Dundee, Scotland, DD5 1DJ. 

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

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 Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

Page 2

 
GINGER PUBLIC RELATIONS LIMITED
 

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

2.Accounting policies (continued)

 
2.5

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.


 
2.6

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:

Fixtures and fittings
-
50%
Office equipment
-
10%

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.


3.


Employees

The average monthly number of employees, including directors, during the year was 5 (2023 - 4).

Page 3

 
GINGER PUBLIC RELATIONS LIMITED
 

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

4.


Tangible fixed assets





Fixtures and fittings
Office equipment
Total

£
£
£



Cost or valuation


At 1 September 2023
1,609
3,044
4,653



At 31 August 2024

1,609
3,044
4,653



Depreciation


At 1 September 2023
805
2,749
3,554


Charge for the year on owned assets
160
295
455



At 31 August 2024

965
3,044
4,009



Net book value



At 31 August 2024
644
-
644



At 31 August 2023
804
295
1,099


5.


Debtors

2024
2023
£
£


Trade debtors
69,987
47,144

Amounts owed by group undertakings
98,135
2,601

Other debtors
3,826
-

Prepayments and accrued income
973
959

Amounts recoverable on long-term contracts
2,332
2,374

175,253
53,078


Page 4

 
GINGER PUBLIC RELATIONS LIMITED
 

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

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
360
334

Amounts owed to group undertakings
151,530
64,964

Other taxation and social security
29,971
13,329

Other creditors
2,884
1,223

Accruals and deferred income
17,533
5,807

202,278
85,657



7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 (2023 - 100) Ordinary shares of £0.01 each
1
1



8.


Controlling party

The ultimate parent undertaking is Altar Agency Ltd, a company incorporated in the United Kingdom.

Page 5