Caseware UK (AP4) 2024.0.164 2024.0.164 2025-02-282025-02-282023-09-22falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false3No description of principal activityfalsetrue SC783556 2023-09-21 SC783556 2023-09-22 2025-02-28 SC783556 2022-09-22 2023-09-21 SC783556 2025-02-28 SC783556 c:Director1 2023-09-22 2025-02-28 SC783556 c:Director1 2025-02-28 SC783556 c:Director2 2023-09-22 2025-02-28 SC783556 c:Director2 2025-02-28 SC783556 c:Director3 2023-09-22 2025-02-28 SC783556 c:Director3 2025-02-28 SC783556 c:RegisteredOffice 2023-09-22 2025-02-28 SC783556 d:CurrentFinancialInstruments 2025-02-28 SC783556 d:CurrentFinancialInstruments d:WithinOneYear 2025-02-28 SC783556 d:ShareCapital 2025-02-28 SC783556 d:RetainedEarningsAccumulatedLosses 2025-02-28 SC783556 c:OrdinaryShareClass1 2023-09-22 2025-02-28 SC783556 c:OrdinaryShareClass1 2025-02-28 SC783556 c:FRS102 2023-09-22 2025-02-28 SC783556 c:AuditExempt-NoAccountantsReport 2023-09-22 2025-02-28 SC783556 c:FullAccounts 2023-09-22 2025-02-28 SC783556 c:PrivateLimitedCompanyLtd 2023-09-22 2025-02-28 SC783556 6 2023-09-22 2025-02-28 SC783556 e:PoundSterling 2023-09-22 2025-02-28 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC783556










VERTEX HOLDINGS (SCOTLAND) LIMITED
FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 28 FEBRUARY 2025

 
VERTEX HOLDINGS (SCOTLAND) LIMITED
 

COMPANY INFORMATION


Directors
A Dalglish (appointed 22 September 2023)
J Forbes (appointed 22 September 2023)
A Hosie (appointed 22 September 2023)




Registered number
SC783556



Registered office
Sir William Smith Road
Kirkton Industrial Estate

Arbroath

Angus

DD11 3RD




Accountants
EQ Accountants Limited
Chartered Accountants

14 City Quay

Dundee

DD1 3JA





 
VERTEX HOLDINGS (SCOTLAND) LIMITED
REGISTERED NUMBER: SC783556

STATEMENT OF FINANCIAL POSITION
AS AT 28 FEBRUARY 2025

2025
£

Fixed assets
  

Investments
 4 
510,450

  
510,450

Current assets
  

Cash at bank and in hand
  
7

  
7

Creditors: amounts falling due within one year
 5 
(355,680)

Net current (liabilities)/assets
  
 
 
(355,673)

Total assets less current liabilities
  
154,777

  

Net assets
  
154,777


Capital and reserves
  

Called up share capital 
  
30

Profit and loss account
  
154,747

  
154,777


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 period 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 17 June 2025.




A Hosie
Director

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

Page 1

 
VERTEX HOLDINGS (SCOTLAND) LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 28 FEBRUARY 2025

1.


General information

Vertex Holdings (Scotland) Limited is a private company, limited by shares, domiciled in Scotland with registration number SC783556. The registered office and trading address is  Sir William Smith Road, Kirkton Industrial Estate, Arbroath, Angus, United Kingdom, DD11 3RD. The company's functional and presentational currency is GBP.

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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

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.

 
2.3

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.


3.


Employees

The average monthly number of employees, including directors, during the period was 3.

Page 2

 
VERTEX HOLDINGS (SCOTLAND) LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 28 FEBRUARY 2025

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


Additions
510,450



At 28 February 2025
510,450





5.


Creditors: Amounts falling due within one year

2025
£

Other creditors
354,430

Accruals and deferred income
1,250

355,680



6.


Share capital

2025
£
Allotted, called up and fully paid


30 Ordinary shares of £1.00 each
30


On incorporation 30 shares were issued at par value.


Page 3