Caseware UK (AP4) 2024.0.164 2024.0.164 2024-09-302024-09-302023-05-01falseNo description of principal activity22falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC730960 2023-05-01 2024-09-30 SC730960 2022-04-29 2023-04-30 SC730960 2024-09-30 SC730960 2023-04-30 SC730960 c:CompanySecretary1 2023-05-01 2024-09-30 SC730960 c:Director1 2023-05-01 2024-09-30 SC730960 c:Director2 2023-05-01 2024-09-30 SC730960 c:RegisteredOffice 2023-05-01 2024-09-30 SC730960 d:OfficeEquipment 2023-05-01 2024-09-30 SC730960 d:OfficeEquipment 2024-09-30 SC730960 d:OfficeEquipment 2023-04-30 SC730960 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-05-01 2024-09-30 SC730960 d:CurrentFinancialInstruments 2024-09-30 SC730960 d:CurrentFinancialInstruments 2023-04-30 SC730960 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 SC730960 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 SC730960 d:ShareCapital 2024-09-30 SC730960 d:ShareCapital 2023-04-30 SC730960 d:RetainedEarningsAccumulatedLosses 2024-09-30 SC730960 d:RetainedEarningsAccumulatedLosses 2023-04-30 SC730960 c:OrdinaryShareClass1 2023-05-01 2024-09-30 SC730960 c:OrdinaryShareClass1 2024-09-30 SC730960 c:OrdinaryShareClass1 2023-04-30 SC730960 c:FRS102 2023-05-01 2024-09-30 SC730960 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-09-30 SC730960 c:FullAccounts 2023-05-01 2024-09-30 SC730960 c:PrivateLimitedCompanyLtd 2023-05-01 2024-09-30 SC730960 e:PoundSterling 2023-05-01 2024-09-30 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC730960










J K TECHNOLOGY CONSULTANCY LIMITED
FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2024

 
J K TECHNOLOGY CONSULTANCY LIMITED
 

COMPANY INFORMATION


Directors
Mr J Kerr 
Mrs K J Kerr 




Company secretary
Mrs K J Kerr



Registered number
SC730960



Registered office
Unit 21
10 Tom Johnston Road

Dundee

DD4 8XD




Accountants
EQ Accountants Limited
Chartered Accountants

14 City Quay

Dundee

DD1 3JA





 
J K TECHNOLOGY CONSULTANCY LIMITED
REGISTERED NUMBER: SC730960

STATEMENT OF FINANCIAL POSITION
AS AT 30 SEPTEMBER 2024

30 September
30 April
2024
2023
£
£

Fixed assets
  

Tangible assets
 4 
2,265
2,297

  
2,265
2,297

Current assets
  

Debtors: amounts falling due within one year
 5 
15,040
26,700

Bank and cash balances
  
328
1,582

  
15,368
28,282

Creditors: amounts falling due within one year
 6 
(7,028)
(19,108)

Net current assets
  
 
 
8,340
 
 
9,174

Total assets less current liabilities
  
10,605
11,471

Provisions for liabilities
  

Deferred tax
  
(430)
-

  
 
 
(430)
 
 
-

Net assets
  
10,175
11,471


Capital and reserves
  

Called up share capital 
 7 
100
100

Profit and loss account
  
10,075
11,371

  
10,175
11,471


Page 1

 
J K TECHNOLOGY CONSULTANCY LIMITED
REGISTERED NUMBER: SC730960

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 SEPTEMBER 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 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 25 June 2025.




Mr J Kerr
Director

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

Page 2

 
J K TECHNOLOGY CONSULTANCY LIMITED
 

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

1.


General information

J K Technology Consultancy is a private company, limited by shares, incorporated in Scotland, within the United Kingdom with the company number SC730960. The registered office is Unit 21, 10 Tom Johnston Road, Dundee, Scotland, DD4 8XD.

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

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.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

Page 3

 
J K TECHNOLOGY CONSULTANCY LIMITED
 

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

2.Accounting policies (continued)

 
2.4

Current and deferred taxation

The tax expense for the period 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.


 
2.5

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.

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:

Office equipment
-
33%

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

 
J K TECHNOLOGY CONSULTANCY LIMITED
 

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

2.Accounting policies (continued)

 
2.6

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Statement of financial position when the Company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.


3.


Employees

The average monthly number of employees, including directors, during the period was 2 (2023 - 2).


4.


Tangible fixed assets







Office equipment

£



Cost or valuation


At 1 May 2023
3,447


Additions
3,023



At 30 September 2024

6,470



Depreciation


At 1 May 2023
1,150


Charge for the period on owned assets
3,055



At 30 September 2024

4,205



Net book value



At 30 September 2024
2,265

Page 5

 
J K TECHNOLOGY CONSULTANCY LIMITED
 

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

5.


Debtors

30 September
30 April
2024
2023
£
£


Trade debtors
4,488
25,944

Amounts owed by group undertakings
7,380
-

Other debtors
3,172
756

15,040
26,700



6.


Creditors: Amounts falling due within one year

30 September
30 April
2024
2023
£
£

Other taxation and social security
-
1,921

Other creditors
-
8,617

Accruals and deferred income
7,028
8,570

7,028
19,108



7.


Share capital

30 September
30 April
2024
2023
£
£
Allotted, called up and fully paid



100 (2023 - 100) Ordinary shares of £1.00 each
100
100



8.


Controlling party

The company is a wholly owned subsidiary of Barnhill Holdings Limited (SC816195). 


Page 6