Caseware UK (AP4) 2023.0.135 2023.0.135 2024-06-302024-06-302023-07-01falseNo 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 10830735 2023-07-01 2024-06-30 10830735 2022-07-01 2023-06-30 10830735 2024-06-30 10830735 2023-06-30 10830735 c:Director1 2023-07-01 2024-06-30 10830735 d:OfficeEquipment 2023-07-01 2024-06-30 10830735 d:OfficeEquipment 2024-06-30 10830735 d:OfficeEquipment 2023-06-30 10830735 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 10830735 d:CurrentFinancialInstruments 2024-06-30 10830735 d:CurrentFinancialInstruments 2023-06-30 10830735 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 10830735 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 10830735 d:ShareCapital 2024-06-30 10830735 d:ShareCapital 2023-06-30 10830735 d:RetainedEarningsAccumulatedLosses 2024-06-30 10830735 d:RetainedEarningsAccumulatedLosses 2023-06-30 10830735 c:FRS102 2023-07-01 2024-06-30 10830735 c:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 10830735 c:FullAccounts 2023-07-01 2024-06-30 10830735 c:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 10830735 e:PoundSterling 2023-07-01 2024-06-30 iso4217:GBP xbrli:pure

Registered number: 10830735









ROBERT MCLELLAN LIMITED








FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 JUNE 2024

 
ROBERT MCLELLAN LIMITED
REGISTERED NUMBER: 10830735

BALANCE SHEET
AS AT 30 JUNE 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
2,771
2,487

  
2,771
2,487

Current assets
  

Debtors: amounts falling due within one year
 5 
110,632
44,559

  
110,632
44,559

Creditors: amounts falling due within one year
 7 
(112,810)
(46,904)

Net current liabilities
  
 
 
(2,178)
 
 
(2,345)

Total assets less current liabilities
  
593
142

  

Net assets
  
593
142


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
493
42

  
593
142


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 by: 




................................................
R McLellan
Page 1

 
ROBERT MCLELLAN LIMITED
REGISTERED NUMBER: 10830735
    
BALANCE SHEET (CONTINUED)
AS AT 30 JUNE 2024

Director

Date: 25 June 2025

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

Page 2

 
ROBERT MCLELLAN LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1.


General information

Robert Mclellan Limited is a private company, limited by shares. The company is incorporated in England and Wales and the address of the registered office is Aston House, Cornwall Avenue, London N3 1LF. The company registered number is 10830735.

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

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:

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.

 
2.3

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.

 
2.4

Borrowing costs

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

 
2.5

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.

Page 3

 
ROBERT MCLELLAN LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

2.Accounting policies (continued)


2.5
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Office equipment
-
25%
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.

 
2.6

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.

 
2.7

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.


3.


Employees

2024
2023
£
£

Wages and salaries
9,100
9,100

9,100
9,100


The average monthly number of employees, including directors, during the year was 1 (2023 - 1).

Page 4

 
ROBERT MCLELLAN LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

4.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 July 2023
6,242


Additions
1,050



At 30 June 2024

7,292



Depreciation


At 1 July 2023
3,755


Charge for the year on owned assets
766



At 30 June 2024

4,521



Net book value



At 30 June 2024
2,771



At 30 June 2023
2,487


5.


Debtors

2024
2023
£
£


Trade debtors
100,661
34,873

Other debtors
9,971
9,686

110,632
44,559



6.


Cash and cash equivalents

2024
2023
£
£

Less: bank overdrafts
(20,952)
(7,308)

(20,952)
(7,308)


Page 5

 
ROBERT MCLELLAN LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank overdrafts
20,952
7,308

Corporation tax
64,588
21,703

Other taxation and social security
25,415
16,373

Other creditors
1
-

Accruals and deferred income
1,854
1,520

112,810
46,904


 
Page 6