Caseware UK (AP4) 2024.0.164 2024.0.164 2024-08-312024-08-312025-05-27falsetrue2023-09-01No description of principal activity1412falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC158634 2023-09-01 2024-08-31 SC158634 2022-09-01 2023-08-31 SC158634 2024-08-31 SC158634 2023-08-31 SC158634 c:Director1 2023-09-01 2024-08-31 SC158634 c:Director3 2023-09-01 2024-08-31 SC158634 c:Director4 2023-09-01 2024-08-31 SC158634 c:Director5 2023-09-01 2024-08-31 SC158634 c:RegisteredOffice 2023-09-01 2024-08-31 SC158634 d:Buildings d:ShortLeaseholdAssets 2023-09-01 2024-08-31 SC158634 d:Buildings d:ShortLeaseholdAssets 2024-08-31 SC158634 d:Buildings d:ShortLeaseholdAssets 2023-08-31 SC158634 d:FurnitureFittings 2023-09-01 2024-08-31 SC158634 d:FurnitureFittings 2024-08-31 SC158634 d:FurnitureFittings 2023-08-31 SC158634 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 SC158634 d:OfficeEquipment 2023-09-01 2024-08-31 SC158634 d:ComputerEquipment 2023-09-01 2024-08-31 SC158634 d:ComputerEquipment 2024-08-31 SC158634 d:ComputerEquipment 2023-08-31 SC158634 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 SC158634 d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 SC158634 d:CurrentFinancialInstruments 2024-08-31 SC158634 d:CurrentFinancialInstruments 2023-08-31 SC158634 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 SC158634 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 SC158634 d:ShareCapital 2024-08-31 SC158634 d:ShareCapital 2023-08-31 SC158634 d:SharePremium 2024-08-31 SC158634 d:SharePremium 2023-08-31 SC158634 d:CapitalRedemptionReserve 2024-08-31 SC158634 d:CapitalRedemptionReserve 2023-08-31 SC158634 d:RetainedEarningsAccumulatedLosses 2024-08-31 SC158634 d:RetainedEarningsAccumulatedLosses 2023-08-31 SC158634 c:OrdinaryShareClass1 2023-09-01 2024-08-31 SC158634 c:OrdinaryShareClass1 2024-08-31 SC158634 c:FRS102 2023-09-01 2024-08-31 SC158634 c:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 SC158634 c:FullAccounts 2023-09-01 2024-08-31 SC158634 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 SC158634 e:PoundSterling 2023-09-01 2024-08-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC158634










AVIAN COMMUNICATIONS LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

 
AVIAN COMMUNICATIONS LIMITED
 

COMPANY INFORMATION


Directors
Mrs V E Anderson 
Mr D T Ednie 
Mr S D McCallum 
Mr B Strachan 




Registered number
SC158634



Registered office
Avian House
87 Brook Street

Broughty Ferry

Dundee

DD5 1DJ




Accountants
EQ Accountants Limited
Chartered Accountants

14 City Quay

Dundee

DD1 3JA





 
AVIAN COMMUNICATIONS LIMITED
REGISTERED NUMBER: SC158634

STATEMENT OF FINANCIAL POSITION
AS AT 31 AUGUST 2024

2024
2023
£
£

Fixed assets
  

Tangible assets
 4 
11,195
9,822

  
11,195
9,822

Current assets
  

Debtors: amounts falling due within one year
 5 
1,068,506
855,212

Cash at bank and in hand
  
107,637
104,781

  
1,176,143
959,993

Creditors: amounts falling due within one year
 6 
(278,117)
(164,850)

Net current assets
  
 
 
898,026
 
 
795,143

Total assets less current liabilities
  
909,221
804,965

Provisions for liabilities
  

Deferred tax
  
(1,506)
(1,108)

  
 
 
(1,506)
 
 
(1,108)

Net assets
  
907,715
803,857


Capital and reserves
  

Called up share capital 
 7 
37,835
37,835

Share premium account
  
76,946
76,946

Capital redemption reserve
  
58,568
58,568

Profit and loss account
  
734,366
630,508

  
907,715
803,857

Page 1

 
AVIAN COMMUNICATIONS LIMITED
REGISTERED NUMBER: SC158634

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 AUGUST 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 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 27 May 2025.




Mr S D McCallum
Director

The notes on pages 3 to 7 form part of these financial statements.
Page 2

 
AVIAN COMMUNICATIONS LIMITED
 

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

1.


General information

Avian Communications Limited is a private company, limited by shares, domiciled in Scotland with registration number SC158364. The registered office and trading address is Avian House, 87 Brook Street, Brougty Ferry, 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.

Page 3

 
AVIAN COMMUNICATIONS LIMITED
 

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

2.Accounting policies (continued)

 
2.3

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.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of income and retained earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

 
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, using the straight-line method.

Depreciation is provided at the following rates:

Tenants' improvements
-
10%
Office equipment
-
10% - 25%
Computer hardware
-
20% - 30%

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.
Page 4

 
AVIAN COMMUNICATIONS LIMITED
 

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

2.Accounting policies (continued)

 
2.5

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

 
2.6

Leased assets: the Company as lessee

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired by finance lease are depreciated over the shorter of the lease term and their useful lives. Assets acquired by hire purchase are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to profit or loss so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

 
2.7

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.

 
2.8

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.


Page 5

 
AVIAN COMMUNICATIONS LIMITED
 

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

3.


Employees

The average monthly number of employees, including directors, during the year was 14 (2023 - 12).


4.


Tangible fixed assets





Tenants' improvements
Office equipment
Computer equipment
Total

£
£
£
£



Cost or valuation


At 1 September 2023
54,886
98,250
208,180
361,316


Additions
646
1,329
4,373
6,348



At 31 August 2024

55,532
99,579
212,553
367,664



Depreciation


At 1 September 2023
53,141
94,041
204,312
351,494


Charge for the year on owned assets
774
1,623
2,578
4,975



At 31 August 2024

53,915
95,664
206,890
356,469



Net book value



At 31 August 2024
1,617
3,915
5,663
11,195



At 31 August 2023
1,745
4,209
3,868
9,822


5.


Debtors

2024
2023
£
£


Trade debtors
208,485
161,829

Amounts owed by group undertakings
766,873
634,585

Other debtors
33,910
3,766

Prepayments and accrued income
14,754
14,598

Amounts recoverable on long-term contracts
44,484
40,434

1,068,506
855,212


Page 6

 
AVIAN COMMUNICATIONS 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
27,045
50,911

Amounts owed to group undertakings
98,135
-

Other taxation and social security
83,254
66,762

Other creditors
3,328
2,947

Accruals and deferred income
66,355
44,230

278,117
164,850



7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



37,835 Ordinary shares of £1 each
37,835
37,835



8.


Contingent liabilities

There is a bond and floating charge held against the assets of the company in favour of Handelsbanken in relation to a bank loan provided to the parent company. 


9.


Controlling party

The ultimate parent undertaking is Altar Group Ltd, a company incorporated in the UK.

Page 7